The document makes it clear that electricity, water, natural gas, and other fuels that are provided to residential customers for noncommercial use are only subject to local sales tax and not state sales tax. These same utilities are taxable at the state and local level for businesses unless they are being consumed in the production of or are an ingredient or component part of the products being manufactured. The exemption includes electricity if it becomes a component part of chemicals that are being manufactured for resale. Kansas has also exempted electricity or gas consumed in cooking equipment used in restaurants, pin-ball machines, pin setting machines, power tools used by mechanics, and duplicating equipment in copy centers. (Opinion Letter, O-2004-003.)