12-188. History: L. 1978, ch. 56, § 2; L. 1990, ch. 67, § 2; L. 1991, ch. 53, § 1; L. 1991, ch. 54, § 3; L. 1992, ch. 279, § 2; L. 1994, ch. 354, § 2; L. 1995, ch. 12, § 2; L. 1997, ch. 185, § 1; L. 1998, ch. 188, § 2; L. 1999, ch. 1, § 1; L. 2000, ch. 140, § 2; L. 2003, ch. 147, § 31; Repealed, L. 2006, ch. 204, § 5; July 1. Source or prior law: 12-173. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 77 (1984). "Home Rule Power for Cities and Counties in Kansas," Michael R. Heim, 66 J.K.B.A. No. 1, 26 (1997). "Home Rule in a Nutshell," Sandra Craig McKenzie, 48 K.L.R. 1005 (2000). Attorney General's Opinions: Procedure for adoption of city and county retailers' sales taxes. 82-29. County and city retailers' sales taxes; other city and county excise taxes prohibited. 85-86. Sales tax exemptions; original construction services; home rule. 92-96. CASE ANNOTATIONS 1. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 613, 602 P.2d 1292. 2. Act is nonuniform and is open to exercise of city home rule authority. Home Builders Ass'n v. City of Overland Park, 22 Kan. App. 2d 649, 666, 921 P.2d 234 (1996). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026