Construction services performed on a warehouse to alter its use were subject to tax, according to a Letter Ruling released by the Kansas Department of Revenue. A contractor was hired to perform work on a space that was formerly used as a warehouse. The contractor was directed to install new walls, flooring and ceilings in the space in such a manner that it would alter the use of the building. The state found that these services did not qualify as “original construction” under Kansas law and the contractor performing the services should charge tax on its labor and services when it bills the owner of the building. (Kansas Private Letter Ruling No. P-2007-003, April 5, 2007)