Attorney General Opinion No.

The Honorable Carol Beggs State Representative, 71st District P.O. Box 1222 Salina, Kansas 67402-1222

Dear Representative Beggs:

You request our opinion regarding classification of certain items of personal property for purposes of taxation. Specifically, you question whether "beds, sheets, forks and other items used in a commercial venture" would be considered equipment under the provisions of K.S.A. 1995 Supp. 79-1439(b)(2)(E).

K.S.A. 1995 Supp. 79-1439(b)(2) provides in part:

"Personal property shall be classified into the following classes and assessed at the percentage of value prescribed…