b'dielectricpropertiesoftheroof.Thisistheonlysystematthistime__,., thatcandetectmoistureinboththemembraneandinsulation. [Editor\'sNote:TheabovewascontributedbyMRCADirector RobertE.First,Lima,Ohio.] KANSASSALESTAXON"SERVICES" Since1970,Kansashasbeenseekingtoimposeasalestaxonthe "services"portionofcertainconstructioncontractsinKansas.In 1976,Kansascourtsdeclaredtheapplicablestatutetobeunconstitutionalbecauserulingsandinterpretationsofthestatuteissuedbythe KansasDepartmentofRevenuestaff weresovagueandambiguous"that men ofcommonintelligencemustnecessarilyguessatits meaninganddiffer astoitsapplication". In1977,theKansasLegislatureenactedanewstatutetaxingthe "services"portionofcertainconstructioncontracts.Morethanayear thereafter,theKansasDepartmentofRevenueissuedaninformationguide andproposedregulationintendedtoassistconstructioncontractorsin meetingtherequirementsofthestatute.Lastmonth,theproposedregulationwasadoptedinfinalformbytheDepartmentofRevenueafterbeing drasticallychangedbyacommitteeoftheKansasLegislature. EffectiveMay1,1979,acontractormustcollectsalestaxfromhis customerfortheservicesportionofhisKansasjobsinvolvingothert han "originalconstruction".Thetaxbaseuponwhichthecontractormust collectsalestaxisthecontractprice ~rossreceiptsforthatcontract) less(1)thecostofmaterialsandsupplies,and(2)thesalesoruse taxpaidonsuchmaterialsorsuppliesforthatjob.Theregulation, K.A.R.92-19-31,containsanexampleillustratingthemethodofdeterminingthetaxbase. Thestatuteprovidesthattheservicessalestaxisnotapplicable tooriginalconstruction.Theregulationtracksthestatutorydefinition of"originalconstruction"andprovidesanowner-affidavitprocedure withrespecttothosejobsinvolving"therestoration,reconstruction, orreplacementofabuildingorfacilitydamagedordestroyedbyfire, flood,windstorm,hailstorm,rainstorm,lightning,explosionorearthquake",whichareconsideredtobeoriginalconstruction. Since1970,the"services"salestaxhasbeenasourceofcontinuing confusionandlitigationinKansas.Withthejust-finalizedregulation, somequestionshavebeenanswered,butwefeelconfidentthatthefinal chapteronthiscontinuingsagahasnotyetbeenwritten. SEARS\'SUITDISMISSED ofc Inanearlierissue,weadvisedyouofalawsuitfiledbySears,-Roebuck&CompanywhereinSearschallengedenforcementbythegovernment onflictingequalemploymentopportunitylaws.Inthelawsuit,Sears'