Installers of garage doors and fireplaces are affected by the new destination-based sourcing rules in Kansas. This means any labor services must be taxed at the installation location while the goods themselves, such as the fireplaces and garage doors, must be taxed where the items are pulled from inventory. Even though these items are nontaxable when the installer purchases them for resale, they automatically become taxable when pulled from inventory and consumed. (Private Letter Ruling No. P-2003-046, Kansas Department of Revenue, October 23, 2003)