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Materials Consumed in Treatment of By-Products Exempt in Kansas


Purchases of tangible property consumed in the treatment of by-products or wastes during the production, manufacturing, processing, mining, drilling, refining or compounding of tangible personal property are exempt from sales tax. The exemption is provided regardless if the production process is for ultimate sale at retail within or outside the state. (Private Letter Ruling No. P-2007-005, Kansas Department of Revenue, July 26, 2007)

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