In a recent private letter ruling, the Kansas Department of Revenue explained that items purchased for use in fabricating metal roofs on job sites are sourced to the jurisdiction of the delivery warehouse rather than the jurisdiction of the job site. For certain businesses, fabrication work at a job site is an essential part of performing their construction contract. These businesses are treated as contractors, requiring payment of sales tax when they take delivery of equipment used to form articles they install. In addition, contractors may not claim the integrated plant exemption on equipment purchases. (Private Letter Ruling No. P-2005-017, Kansas Department of Revenue, June 23, 2005)