KANSAS OFFICE of
  REVISOR of STATUTES

  

Home >> Statutes >> Back


Click to open printable format in new window.Printable Format
 | Next

79-201w. Property exempt from taxation; machinery, equipment, materials and supplies. The following described property, to the extent specified by this section, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:

Any item of machinery, equipment, materials and supplies which, except for the operation of the provisions of this section, would be required to be listed for the purpose of taxation pursuant to K.S.A. 79-306, and amendments thereto, and which is used or to be used in the conduct of the owner's business, or in the conduct of activities by an entity not subject to Kansas income taxation pursuant to K.S.A. 79-32,113, and amendments thereto, whose original retail cost when new is $400 or less for tax years 2005 and 2006, and $1,500 or less for tax year 2007, and all tax years thereafter.

History: L. 1995, ch. 254, § 1; L. 1998, ch. 130, § 24; L. 2002, ch. 185, § 19; L. 2006, ch. 205, § 8; July 1.


 | Next

USEFUL LINKS
LCC Policies
Session Laws

Amended & Repealed Statutes

Amended & Repealed Statutes

Amended & Repealed Statutes

Chapter 72 Statute Transfer List

Kansas School Equity & Enhancement Act

Gannon v. State

General Information, Legal Analysis & Research

2016 Amended & Repealed Statutes

2015 Amended & Repealed Statutes

2014 Amended & Repealed Statutes

2013 Amended & Repealed Statutes

 OTHER LEGISLATIVE SITES
Kansas Legislature
Administrative Services
Division of Post Audit
Research Department