Kansas § 12-189d
Full text of Kansas Kansas Statutes Annotated § 12-189d, with citation guidance and answers to common questions.
§ 12-189d.
12-189a. Same; certain sales exempt from state sales tax subject to local tax. The following sales shall be subject to the taxes levied and collected by all cities and counties under the provisions of K.S.A. 12-187 et seq., and amendments thereto:(a) All sales of natural gas, electricity, heat and water delivered through mains, lines or pipes to residential premises for noncommercial use by the occupant of such premises and all sales of natural gas, electricity, heat and water delivered through mains, lines or pipes for agricultural use, except that effective January 1, 2006, the provisions of this subsection shall expire for sales of water pursuant to this subsection;(b) all sales of propane gas, LP-gas, coal, wood and other fuel sources for the production of heat or lighting for noncommercial use of an occupant of residential premises;(c) all sales of intrastate telephone and telegraph services for noncommercial use; and(d) all sales of food and food ingredients.History: L. 1979, ch. 326, § 4; L. 2003, ch. 147, § 29; L. 2022, ch. 89, § 2; January 1, 2023.
Frequently Asked Questions About Kansas § 12-189d
What does Kansas Statutes Annotated § 12-189d cover?
Section 12-189d is part of the Kansas Statutes Annotated, the codified statutory law of Kansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Kansas § 12-189d?
A common citation format is "Kansas Statutes Annotated § 12-189d" (Kansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Kansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Kansas official source linked on this page or consult a licensed Kansas attorney.
How does Kansas § 12-189d apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Kansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Kansas.