Download or read book Attorney General Opinion No. 1980-237 written by Robert T. Stephan and published by . This book was released on 1980 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Contractors for both utilities and cable television firms are subject to the tax imposed by subsection (1) of K.S.A. 1979 Supp. 79-3603. However, with regard to the service of installing tangible personal property in connection with the original construction of a conveyance or distribution line, sales tax is imposed upon services rendered to a cable television system or privately owned utility (other than a cooperative, nonprofit, membership corporation organized under the provisions of K.S.A. 17-4601 e̲t̲ s̲e̲q̲.), whereas no tax is imposed where the services relate to a transmission line of a municipal or quasi-municipal corporation. Cited herein: K.S.A. 1979 Supp. 79-3603 and 79-3606.