{"data":{"id":"us-ks/k.s.a.-79-3647","jurisdiction":"us-ks","citation":"K.S.A. 79-3647","heading":"Gross receipts not inclusive of water protection fees.","body":"The water protection fees imposed by K.S.A. 82a-954 and amendments thereto shall not be included in gross receipts for the purpose of taxation under the Kansas retailers' sales tax act.","path":["Chapter 79.—TAXATION","Article 36.—KANSAS RETAILERS’ SALES TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0047.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:19Z","sha256":"13a68f1c7856a6bdef1f64c96772e9e3f889c79a3a866f15b97e235f5d55e069","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3646","next":"us-ks/k.s.a.-79-3648"},"notice":"GroundRules: Original legal text. Not legal advice."}