Excluding from sales taxation the service of installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair or replacement of a building or facility.

HB 2162 would exempt the labor of installing materials during building repairs from Kansas sales tax. This applies to contractors performing reconstruction, restoration, remodeling, repair, or replacement work on buildings or facilities. The bill amends tax law to remove these installation services from taxable categories, meaning property owners wouldn't pay sales tax on the labor costs for these projects. It directly affects construction businesses and building owners in Kansas.