K.A.R. 92-21-9
Place of sale—telephone—gas— water—electricity—heat.
For local sales tax purposes retail sales involving the use, consumption or furnishing of gas, water, electricity and heat shall be considered to have been consummated at the situs of the user or recipient thereof, and retail sales involving the use or furnishing of telephone service, shall be considered to have been consummated at the situs of the subscriber billed therefore. (Authorized by K.S.A. 79-3618, K.S.A. 1971
Supp. 79-4425, 79-4426; effective, E-71-21, July
1, 1971; effective Jan. 1, 1972.)
Amendment history
(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (21 sections)
- 92-21-1 · State sales tax regulations.
- 92-21-2 · 92-21-2
- 92-21-3 · Registration.
- 92-21-4 · Interest—penalties—limitations—procedure.
- 92-21-5 · Filing of returns.
- 92-21-6 · Application of local sales tax.
- 92-21-7 · 92-21-7
- 92-21-8 · 92-21-8
- 92-21-9 · Place of sale—telephone—gas— water—electricity—heat.
- 92-21-10 · 92-21-10
- 92-21-11 · Place of sale—no fixed place of business.
- 92-21-12 · Place of business—auctioneers.
- 92-21-13 · Place of business—vending machines.
- 92-21-14 · Place of business; sales from vehicle.
- 92-21-15 · Place of sale—meals, food and drinks sold on common carriers.
- 92-21-16 · 92-21-16
- 92-21-17 · 92-21-17
- 92-21-18 · 92-21-18
- 92-21-19 · Gross receipts as applied to local sales tax.
- 92-21-20 · 92-21-20
- 92-21-21 · 92-21-21