Kansas chemical production exempt under manufacturing.

Certain equipment used by manufacturers is exempt from Kansas retailers’ sales tax because they cause or effect a physical change on tangible personal property. Recently a Kansas chemical manufacturer of chlorine and caustic soda was allowed an exemption for nafion membranes since they caused said change. (Private Letter Ruling No. P-2003-041, Kansas Department of Revenue, October 13, 2003.)

Posted on December 15, 2003