Legislation passed in Kansas makes changes to the existing sales tax exemption for construction and restoration with respect to structures damaged or destroyed by certain disasters. The amended exemption has been broadened to include utility structures which are defined to include transmission and distribution lines owned by an electric or natural gas public utility. The expanded exemption also adds windstorms, terrorism and ice loading and attendant winds to the list of disasters covered by the exemption. (H.B. 2240, Laws 2007, effective July 1, 2007)