Kansas HB2162 exempts sales tax on services for installing or applying tangible personal property in building or facility reconstruction.

Kansas HB2162 amends the state sales tax law to exclude from sales tax the service of installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair, or replacement of a building or facility. This change applies to services rendered for these purposes, whether or not the tangible personal property remains tangible after installation or application. The bill specifies that the tax exemption does not apply to the original construction of a building or facility, nor to residences.

Kansas HB2162 exempts sales tax on services for installing or applying tangible personal property in building or facility reconstruction.

Kansas HB2162 amends the state sales tax law to exclude from sales tax the service of installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair, or replacement of a building or facility. This change applies to services rendered for these purposes, whether or not the tangible personal property remains tangible after installation or application. The bill specifies that the tax exemption does not apply to the original construction of a building or facility, nor to residences.