381 opinions issued in 1976.
Attorney General Opinion No. 1976-261
Jan 1, 1976
A sales tax is not a property tax. It is an excise tax levied upon the privilege of engaging in the business of selling tangible personal property or services at retail. The 1970 narrowing of sales tax exemptions to non-profit public or private schools and hospitals, and removing sales tax exemptions on purchases for religious, charitable and benevolent exclusive uses, does not violate the United States or Kansas Constitutions.
Attorney General Opinion No. 1976-260
Jan 1, 1976
A member of the Wichita Real Estate Advisory Board is not disqualified from continued membership and service thereon because of the maintenance of civil litigation against the city by such person concerning private business interests of such member, unrelated to matters within the province of the Board.
Attorney General Opinion No. 1976-26
Jan 1, 1976
In a city of the third class, it is permissible for a man to be appointed to the office of city clerk, and for his wife to be appointed city treasurer, so long as both are registered voters of the city. *