Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 21 - LOCAL RETAILERS' SALES TAX
Section 92-21-6 - Application of local sales tax
Universal Citation: KS Admin Regs 92-21-6
Current through Register Vol. 43, No. 12, March 20, 2024
Local sales tax applies in any case in which state sales tax applies if the sale is consummated as provided by state statutes or regulations in a county or city having a local sales tax. Local sales tax applies to certain enumerated sales that are not subject to state sales tax including sales of natural gas, electricity, heat and water delivered through mains, lines or pipes to residential premises for noncommercial use.
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