Kansas Statutes
§ 12-187a — Same; power conferred to impose tax outside of boundaries
For the purpose of levying taxes pursuant to K.S.A. 12-187 et seq., and amendments thereto, there is hereby specifically conferred upon cities and counties of this state the power and authority to impose taxes upon services rendered without the boundaries of the taxing jurisdiction by retailers having a place of business located within such taxing jurisdiction.
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Related
§ 12-187
Kansas § 12-187
Legislative History
L. 1983, ch. 58, § 1; April 28.
Nearby Sections
15
§ 12-1,102
Same; definitions§ 12-1,103a
Same; tax situs§ 12-1,106
Same; time of payment; collection§ 12-1,107
Same; disposition of tax receipts§ 12-1,109
Same; exemptions§ 12-1,110
Same; rules and regulations§ 12-1,120
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