Attorney General Opinion No. 1988-078

Download or read book Attorney General Opinion No. 1988-078 written by Robert T. Stephan and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: K.S.A. 1987 Supp. 79-3603(p) imposes a 4% sales tax on the service of installing certain tangible personal property but exempts such service from the tax if the installation is in connection with the original construction of a building or a facility. The service of installing sewer and water mains in new subdivisions when the mains are part of the infrastructure of the new housing under construction comes within the tax exemption provided in K.S.A. 1987 Supp. 79-3603(p). Whether housing to be constructed in the future will be sufficiently connected with the original construction of a building or facility is a question of fact to be determined at the time of such construction. Cited herein: K.S.A. 1987 Supp. 79-3603(p); K.A.R. 1987 Supp. 92-19-25a(b).