__ Document Type __ ___________ Tax Type _____________  __ Identifying Information ___  _____________ Topic ___________________  2014 Enrolled Bills 2015 Enrolled Bills 2016 Enrolled Bills Attorney General's Opinions Board of Tax Appeals Orders Compacts and Agreements Directives Final Written Determinations Information Guides Kansas Administrative Regulations Kansas Constitutional Articles Kansas Statutes Annotated Memorandums Notices Opinion Letters Private Letter Rulings Private Letter Ruling Cigarette and Tobacco Products P-1998-03 What tobacco tax should be charged on. Private Letter Ruling Corporate Income Tax P-1999-170 Company manufactures and sells fixtures to hotels and motels in Kansas. Private Letter Ruling Corporate Income Tax P-2001-067 ESOP (Employee Stock Ownership Plan) Private Letter Ruling Corporate Income Tax P-2001-107 High Performance Incentive Program (HPIP) credits. Private Letter Ruling Corporate Income Tax P-2016-011 Ending Two-Factor Apportionment Election Prior to End of 10 Year Period Private Letter Ruling Corporate Income Tax Individual Income Tax P-1999-09 Qualified Business Facility Employee Private Letter Ruling Dry Cleaning Environmental Surcharge Kansas Retailers' Sales Tax P-1999-219 Calculation of dry cleaning environmental surcharge and sales tax and the treatment of coupons and discounts. Private Letter Ruling Individual Income Tax P-1999-02 Credit for taxes paid to another state. Private Letter Ruling Individual Income Tax P-1999-203 Taxation of German nationals on temporary assignment in Kansas. Private Letter Ruling Individual Income Tax P-1999-86 Interest income from any state or municipal obligations such as bonds and mutual funds. Private Letter Ruling Individual Income Tax P-2000-042 Unearned income received by a Native American Indian from a tribe; subject lives on a reservation. Private Letter Ruling Individual Income Tax P-2000-048 Distribution from IRAs, either in a cash distribution from an IRA or in the conversion of an IRA into a Roth IRA. Private Letter Ruling Individual Income Tax P-2016-002 Pension Distribution from Kansas National Education Association Private Letter Ruling Individual Income Tax P-2016-003 Deductions when Taxpayer Receives Guaranteed Payments Private Letter Ruling Individual Income Tax P-2016-004 Reporting Foreign Source Income Private Letter Ruling Individual Income Tax P-2016-006 Income Tax Treatment of Roth IRA Distributions Private Letter Ruling Individual Income Tax P-2016-007 Taxation of BNSF Retirement Plan Pensions Private Letter Ruling Individual Income Tax P-2016-008 Tax Treatment of Repaid Unemployment Compensation Benefits Private Letter Ruling Individual Income Tax P-2016-009 Taxation of Wages Upon Death Private Letter Ruling Individual Income Tax P-2016-010 Taxation of 403(b) Accounts Held by Public School and University Employees Private Letter Ruling Kansas Compensating Tax P-1998-37 Materials delivered to Kansas. Private Letter Ruling Kansas Compensating Tax P-1998-38 Application of retailers' compensating use tax to Kansas companies making purchases from out-of-state retailers. Private Letter Ruling Kansas Compensating Tax P-2001-019 Prescription drug samples. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-179 Application of Kansas sales and compensating tax on the lease of a motor vehicle by a Kansas resident from an out-of-state dealer. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-181 Sales and use tax treatment of certain proficiency testing materials provided to pathology laboratories in Kansas. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-194 Purchases of tangible personal property and services by a parent-teacher association or organization, and sales by or on behalf of such association or organization. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-241 Not-for-profit organization. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-242 Direct purchases by hospitals. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-260 PTA/PTO related exemptions. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-63 Sales of tangible personal property by or on behalf of parent-teacher associations or organizations. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-64 Requirement to register, collect and remit Kansas sales or compensating taxes on sales of tangible personal property. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-1999-72 Voice mail services to small businesses on a monthly subscription basis. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2000-034 Shipping and handling charges subject to Kansas sales and use tax. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2000-057 Processing fees subject to sales and compensating tax. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2001-075 Limited liability companies. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2001-079 Recognition of limited liability companies as legal entities in Kansas. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2001-080 Gross receipts for the sale of memberships and club kits delivered to members in Kansas. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2004-023 Call center located out side the State of Kansas. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2004-057 Groups exempt from tax. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2004-061 Nonprofit organization for youth. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2005-025 Natural gas producer; manufacturing machinery and equipment. Private Letter Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax P-2006-014 Sales and service related to electric sign fabrication. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-01 Prosthetic and orthopedic appliances Private Letter Ruling Kansas Retailers' Sales Tax P-1998-04 Original construction and how sales tax applies to the completion of unfinished space within a building. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-06 Application of sales tax on health foods and vitamins. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-07 Application of sales tax on new construction and remodeling. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-08 Hair care products. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-101 Leasing space on a computer system. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-102 Shredding and recycling. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-103 Labor services performed on repairs of pools and spas. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-105 Fundraising projects by schools. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-106 Religious Organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-107 Internet services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-108 Chemicals added to natural gas. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-110 Exemptions for non-profit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-111 Project exemptions for tribal entities. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-112 Labor and subcontracted labor services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-115 Definition of religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-117 How sales tax is applied to security alarms and monitoring services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-118 How sales tax is applied to security alarms and monitoring services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-119 Utilities purchased by religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-120 Admissions. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-122 Exempt status of the American Red Cross. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-123 Resale exemption certificates. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-126 Printing supplies and maintenance agreements. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-127 Nutrition Supplements. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-129 On-line services and mailing lists. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-13 Programmed music received via a roof mounted satellite. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-130 Consumed in Production. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-131 Definition of a religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-133 Fund raisers. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-134 Maintenance contracts. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-136 Internet and computer connect/hook-up services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-139 Buildings for farm use. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-140 Sales made by religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-144 800 calls in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-147 Application of sales tax on the purchase and delivery of aircraft in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-148 Application of sales tax to prepaid telephone cards and discount cards. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-149 Service of renting or leasing tangible personal property. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-15 Gas consumed by pollution control equipment to treat by products of the manufacturing process. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-152 Distributors fees and shipping and handling charges. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-154 Habitat for Humanities. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-156 Exemption for prosthetic and orthopedic appliances. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-157 Labor purchased by a community action group to repair or weatherize low income housing.. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-159 Application of exemptions for non-profit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-160 Security monitoring equipment and monitoring fees. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-163 Definition and application of sales tax to religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-167 Home school purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-169 Fundraisers by or on behalf of exempt youth development organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-171 Home Owners Associations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-172 Definition of religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-174 Educational Institution Exemption Definition Private Letter Ruling Kansas Retailers' Sales Tax P-1998-175 Purchases by farmers. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-177 Definition of educational institution. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-178 Nonprofit Endowment Associations Private Letter Ruling Kansas Retailers' Sales Tax P-1998-179 Isolated or occasional sales of store fixtures. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-181 Movies provided by a hotel to its guests. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-182 Installation of residential piping, water meters and electrical meters. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-183 Newspapers, magazines, periodicals, trade journals and publications. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-184 Training Materials Private Letter Ruling Kansas Retailers' Sales Tax P-1998-187 Exemption for religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-188 Utilities for home businesses. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-189 Candy sells by youth recreation organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-190 Educational Institution. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-191 Religious Organization Private Letter Ruling Kansas Retailers' Sales Tax P-1998-194 Resale exemption certificates. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-195 Church Athletic Foundation fees for sporting events. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-196 Exemption under 79-3606(vv). Private Letter Ruling Kansas Retailers' Sales Tax P-1998-197 PTO Fundraisers Private Letter Ruling Kansas Retailers' Sales Tax P-1998-198 Swimming pool maintenance. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-204 Computer & internet services provided to guests in a hotel room. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-205 Custom prosthetic & orthotic devices. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-206 Religious Organizations exemption effective date. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-209 Education Institutions Private Letter Ruling Kansas Retailers' Sales Tax P-1998-21 Advertising agency services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-210 PTO Private Letter Ruling Kansas Retailers' Sales Tax P-1998-214 Religious Organizations Private Letter Ruling Kansas Retailers' Sales Tax P-1998-215 Promotional Materials Private Letter Ruling Kansas Retailers' Sales Tax P-1998-217 Project Exemption Certificates for Federal Entities. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-218 Exemption for manufacturing machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-219 Exemption for non-profit nonsectarian comprehensive multidiscipline youth development programs. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-22 Educational materials, food and repair materials purchased by a not-for-profit shelter. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-220 Direct purchases by the state. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-222 Direct pay permits and out-of-state contractors. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-223 Nonprofit Hospital Exemptions Private Letter Ruling Kansas Retailers' Sales Tax P-1998-224 Exemption for equipment leased to radio stations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-23 Delivery and set-up of tangible personal property in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-24 Sales tax liability of insurance company's when a totaled vehicle is retained by the owner. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-25 Application of sales tax to discounts and definition of selling price. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-26 Rock purchased by a rock quarry. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-27 Reimbursement services provided to employees by employers. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-28 Testing Services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-33 Materials removed from inventory by a retailer/contractor. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-34 Contractors are the final user or consumer per Kansas statutes and regulations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-36 Original construction. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-43 Leases and how trade-ins are applied to leases. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-44 Freight or handling charges. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-45 Internet Services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-46 DietarySupplements. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-49 Interstate & intrastate residential and commercial telephone services. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-50 Leasing space on a computer system. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-52 Application of sales tax to third party vendors. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-54 Definition of retail sales. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-55 Internet access fees and web hosting. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-56 Building a new residential swimming pool. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-57 Resale exemptions for out-of-state contractors. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-59 Services and transportation charges. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-61 Dietary Supplements Private Letter Ruling Kansas Retailers' Sales Tax P-1998-62 Sales in interstate commerce. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-65 Religious Organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-68 Safety equipment attached to a motor vehicle. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-69 Non-titled equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-71 Teaching Yoga. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-73 Religious Organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-75 Pools and spas installed in residences. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-76 Backhoe services and sales in interstate commerce. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-77 Residential land improvements. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-81 How mergers effect sales tax exemptions. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-82 Irrigation equipment purchased by a farmer for farm use. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-83 Non-profit organizations are responsible for collecting sales tax on their retail sales. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-85 Definition of residence includes nursing homes. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-86 Labor to repair hail damage. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-87 Propane & tanks used for barbecue grills. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-89 Residential remodeling. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-90 Definition of an educational institution. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-91 Sales tax on underground irrigation pipe. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-93 Horse Feed. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-94 PTA's and PTO's. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-95 Sales tax on materials purchased by contractors to be used for residential remodeling. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-96 Religious Organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1998-98 Sales tax on catering services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-03 4-H Programs Private Letter Ruling Kansas Retailers' Sales Tax P-1999-04 Recycling Private Letter Ruling Kansas Retailers' Sales Tax P-1999-05 Drain Cleaning Services Private Letter Ruling Kansas Retailers' Sales Tax P-1999-06 Not-for-profit corporation. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-07 Non-prescription drugs. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-08 School Fund Raisers Private Letter Ruling Kansas Retailers' Sales Tax P-1999-106 Church purchases of furniture, fixtures, equipment and utilities for a reading room. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-109 Purchases by a Girl Scout Troop. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-110 Sales and installation of carpet in a multistate chain of hotels. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-114 Sales of gopher bait used exclusively on land for agricultural production. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-115 Purchases of tangible personal property, by contractors, for the construction, reconstruction or modification of the Kansas Turnpike Authority (KTA) roadbed. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-117 Retail sales of tangible personal property delivered to a Kansas customer. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-118 Sales to educational institutions on rentals of hotel rooms. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-119 Purchases by a non-profit 501(c)(3) exempt corporation funded by grants from the State of Kansas and the U.S. government. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-12 PTA/PTO Private Letter Ruling Kansas Retailers' Sales Tax P-1999-120 Services to construct a building. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-123 Purchase of welding rod used to repair or maintain farm machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-124 Fees charged to persons under 18 years of age for participation in weekly races. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-125 Purchase of a fuel truck by a city for operation at an airport. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-128 Non-profit organization fund raising sales Private Letter Ruling Kansas Retailers' Sales Tax P-1999-129 Purchases of books by libraries. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-13 Customer representative voice and data communication services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-132 Private elementary or secondary school exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-133 Sale, repair, and maintenance of boilers, burners and related equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-134 Purchases of medical supplies, durable medical equipment, office supplies, building repair costs, etc. by certain organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-136 Sales of packaged fruit, individual pieces of fruit and prepackaged salads and sandwiches. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-137 Sales of a dirt scraper which is designed for use with farm tractors. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-138 Labor services to install underground wiring by a local political subdivision. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-139 Construction project consisting of the construction of a new addition to an existing grocery store. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-14 Residential repair and remodeling services exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-140 Civic organization sponsorship of community youth activities. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-142 Repair of railroad rolling stock used in interstate commerce. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-143 Multi-level network marketing company sales of stressless, pain relief and smokers help capsules. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-144 Demolition of existing structure and construction of new building. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-145 Airplane sales. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-146 Sales of tangible personal property and services for the purpose of raising funds for a nonprofit organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-147 Qualifications for a religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-148 Religious organization definition as it applies to charitable organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-149 Youth baseball non-profit organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-150 Charitable organizations composed of churches, businesses, and lay persons that are separately incorporated. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-151 Sales of Christmas trees to raise funds to be donated to youth related non-profit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-154 Sales of dietary supplements. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-155 Provision of video captioning services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-156 Extended warranties; refund of sales tax upon cancellation. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-157 FEMA's (Federal Emergency Management Agency) Project Impact. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-158 Food purchased for use in preparing meals for consumption by residents of a domestic violence group shelter. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-159 Demolition work including asbestos removal. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-16 Not-for-profit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-160 Sales of foodservice products to restaurants, schools and nursing homes. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-162 Taxability of welding rod purchased and used by a farmer. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-163 Application of Kansas sales tax to the boar stud business. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-164 Labor services performed to install a dome roof on top of an existing storage tank. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-165 Food purchased for use by children in Vacation Bible School or food purchased for consumption at an education and training event that is church sponsored. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-166 Billing, collection and reporting of Kansas State sales tax by an electric and natural gas energy supplier operating solely in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-167 Printing and shipping of payment remittances for financial institutions. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-168 Sales of tangible personal property with delivery out-of-state via the mail or an interstate common carrier. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-17 Educational Institutions. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-173 Discontinuation of business. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-175 Convention and tourism committee qualifies as a political subdivision. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-176 Restoring, reconstructing or replacing a building or facility damaged or destroyed by fire or flood. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-177 Taxation of the service of transcribing printed documents into Braille. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-182 Photographic services by a freelance photographer. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-183 Custom slaughter and meat processing operations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-184 Contractor purchases of materials and supplies. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-185 Sales by a parent-teacher association or organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-189 Services purchased and consumed by hotels: building maintenance, landscape, security, exterminating, employment and employment placement services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-19 Utility exemption for manufacturers. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-195 Excavation/backhoe services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-196 Qualifications as a religious organization for purposes of Kansas sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-198 Qualifications for exemption as a religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-20 Internet, pay per view, video games and cable services provided to guests by hotels. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-200 Religious organization related request for exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-201 Lease of tangible personal property to certain federal banking entities. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-204 The service of cleaning above ground storage tanks and the processing of related waste into its component parts. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-205 Dirt scrapers. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-206 Sales of dietary supplements. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-208 Internet based on-line legal information resource presented in newsletter format. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-209 Conduct of estate sales on behalf of owners and their heirs. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-21 Underground cable installation. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-210 Sales of dietary and health care supplements. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-214 Service of performing thermography and current readings in homes and businesses to detect areas of energy loss. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-215 Purchases of tangible personal property and taxable services by a "for profit" hospital. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-216 Installation of a complete central heating and air conditioning system at the time of construction of a commercial building. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-218 Charges for children to ride on a small replica train operated at school carnivals and other community events. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-22 Religious Organizations Private Letter Ruling Kansas Retailers' Sales Tax P-1999-221 Taxability of certain items sold to farmers and ranchers in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-222 Sales of shower vitalizers and liquid enhancers. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-223 Purchases of food at local restaurants by school district employees. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-224 Sales of tangible personal property with delivery to a point outside the State of Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-225 Sales of nutrition supplements. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-227 Installation of security equipment and provision of monitoring services by a Missouri company to Kansas businesses and residents. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-228 Service of arranging for items to be sold on e-bay; an on-line auction service. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-229 Piano tuning done at a residence. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-23 Waste Water Hauling Private Letter Ruling Kansas Retailers' Sales Tax P-1999-231 Sales tax treatment of certain pager services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-233 Membership dues and recreational activity fees paid to nonprofit community service organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-234 Medical device used by orthopedic surgeons to assist in the normal bone healing process following surgery. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-235 Service of applying fabric treatments and/or a protective coating to furniture and/or carpets. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-236 Religious organization exemption from sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-239 Transfer of a motor vehicle to a corporation. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-24 Taxable services performed in another state. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-245 Rentals of hotel rooms by educational institutions. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-246 Sale of beverages for human consumption. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-247 Admission ticket sales, including service charges. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-248 Repair parts for and repairs made to equipment owned by a contractor, subcontractor or repairman. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-249 Provision of services: credit reporting, employment verification, sale of insurance, escrow closing fees and appraisal services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-25 Internet services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-250 Sales of tickets for admission to school dances and sales of t-shirts. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-252 Community service organization services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-253 Kansas historic theaters. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-256 PTO fundraising activities. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-257 Nonprofit organization sales tax treatment. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-261 Duties Kansas law imposes upon the suppliers of multi-level distributors. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-263 Contract for repair of large household appliances, HVAC equipment, plumbing, and electrical wiring. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-264 Non-profit organization raising funds to be spent on students and their extracurricular activities. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-265 Nonprofit fund raisers. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-266 Service of removing coke, iron, sulphides, scale, brine, inferior welds and slag from flowlines, pipelines and refineries. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-268 Mineral oil purchases to be used in conjunction with grain handling and dust suppression. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-269 Religious organization sales tax exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-27 Non-profit hospital exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-277 Retailer purchases of promotional merchandise. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-278 Delivery of goods to points outside Kansas or delivery to an interstate common carrier. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-279 Fees paid by subscribers for access to electronic bulletin boards. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-28 Non-profit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-31 Rental of medical equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-32 Kansas agent, no place of business in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-34 Fund raising for non-profit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-35 Demolishing an existing building and replacing the building. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-37 Fund raisers. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-38 Membership dues. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-39 Rental of portable toilets. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-41 Freight and installation charges when separately stated. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-42 Day care provider/center. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-43 Freight and transportation charges. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-45 Automatic gratuities or service charges. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-47 Franchise and FCC fees on cable television billings. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-48 Non-profit organizations (support groups) Private Letter Ruling Kansas Retailers' Sales Tax P-1999-49 Comprehensive multidiscipline youth development organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-50 Requirements for retailers to maintain exemption certificates. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-51 Warranty, maintenance or service contracts. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-52 Out of state manufacturer making deliveries to Kansas and hiring local contractors to do installation. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-53 Hospital gift shops. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-55 Internet access charges. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-59 Home furnishings delivered out of state. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-60 Functional equivalent of a parent teacher organization. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-61 Transfer of tractors and trailers to a wholly owned company in exchange for equity. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-65 Qualification for exemption from Kansas Retailers' Sales Tax of labor services to complete a building. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-66 Sales of various types of lifts and other equipment designed and used to provide accessibility to buildings. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-69 Child advocate groups. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-70 Products used in health care and sports medicine areas; braces, cold compression therapy, blood flow equipment and blood circulation equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-73 Mowing, dirt and tree branch hauling, snow plowing and grading services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-74 Hauling/transporting sand. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-75 Snow removal services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-76 Drum reconditioning; lubricating oils. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-79 Gross receipts received from pager services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-80 Repair and/or calibration services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-81 Machinery and equipment used to process feed. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-84 Religious organization sales tax exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-85 Sale of dietary supplements, enzymes, mineral supplements, skin care lotions and antioxidants. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-88 Airplane hanger rental. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-89 Labor auctions by not-for-profit educational institutions. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-90 What constitutes exclusive use for religious purposes? Private Letter Ruling Kansas Retailers' Sales Tax P-1999-91 Booster clubs do not qualify as PTA's or PTO's. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-92 Booster clubs do not qualify as PTA's or PTO's. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-93 Towing services. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-94 Retail sales by parent teacher associations, public schools and school student clubs. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-97 Materials and supplies for publishing an environmental calendar to be distributed free of charge. Private Letter Ruling Kansas Retailers' Sales Tax P-1999-98 Nonprofit organization sponsorship of fund raiser to sponsor youth organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-004 Coin operated car wash. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-006 Motorspeedway related sales tax issues. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-007 Purchase of an aircraft in the State of Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-008 Internet and associated installation. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-009 Cable television installation services. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-010 Concrete cutting and coring labor services. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-012 Senior centers. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-013 Fuel surcharges. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-014 Meals purchased by school districts from a restaurant. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-015 Propane tanks, equipment, oil and misc. items. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-017 Waste tire and antifreeze disposal fees. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-018 Equipment sales, repairs and rentals. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-020 Total invoice amount, including recovery of design, copywriting, art direction and printing related costs, subject to sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-021 Water delivery surcharges subject to Kansas sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-022 Farm machinery and equipment related. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-027 Services and fees charged to customers at hotels and motels. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-029 Nonprofit organization sales tax exemptions. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-03 Services provided for the maintenance of sports fields. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-037 Sales of real property. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-038 Sales of excavated materials such as sand, gravel, and rock and the hauling charges associated with delivery to a job site. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-039 Non-profit association. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-043 Direct purchases by a Missouri County Private Letter Ruling Kansas Retailers' Sales Tax P-2000-044 Property stored in the State as inventory. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-045 Taxability of the purchase and installation of manufacturing machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-047 Books included in the cost of tuition of a class not subject to sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-049 Taxability of safety equipment used at a chemical manufacturing facility. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-051 Computer repair and maintenance services performed at a home or other residence. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-052 Catering services. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-055 Diesel fuel consumed in various quarry operations. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-056 Leases of suites and hospitality chalets at sporting events. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-059 Taxability of the gross receipts from the sale of discount dining cards. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-061 Overhead costs subject to sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-063 Original construction of a new water tower. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-064 GAP (Guaranteed Auto Protection) premium viewed as the sale of insurance and thus not subject to sales tax in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-068 Sales of homemade baskets at a craft show on McConnell AFB. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-069 Subscriptions for newspapers, magazines, periodicals, trade journals, and other publications. Private Letter Ruling Kansas Retailers' Sales Tax P-2000-071 Graphic arts business sales and purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-004 Non-profit baseball organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-005 Manufacturing and processing businesses. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-006 Cable television installation. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-007 Coupon books. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-012 Land improvements that immediately surround a residence. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-013 Transportation services provided by a limousine business. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-014 Sale of firewood. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-016 Taxability of overhead and profit. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-018 Rail spur from main track; relation to exemption for manufacturing machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-022 Gross receipts from the service of providing ergonomic assessment and training. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-023 Design services for the layout of existing or new offices. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-024 Educational institution purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-026 Contractor materials and supplies. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-027 Temporary Storage. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-028 Leasebacks. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-031 Motor vehicle sales and leases. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-032 Towing and winching services; unlocking vehicles, changing tires and jump starts. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-033 Ingredients or component parts. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-034 Repairs, installations, improvements, materials purchased for a grain storage facility or a grain milling operation adjacent or connected to a grain storage facility. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-037 Museum qualifications and purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-038 Cable television installation. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-040 Herbal fiberblend and barley green supplements. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-042 Residential or commercial plumbing. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-044 Weighing vehicles on commercial scales. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-046 Vending machines and video games. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-047 Gross receipts from an information service. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-048 Data processing services. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-049 Repair projects performed for political subdivisions (school districts). Private Letter Ruling Kansas Retailers' Sales Tax P-2001-050 Procurement of temporary workers and management services by means of the Internet. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-051 Pasture cleaning, barn cleaning, hole drilling in dirt and rock, and fence installation. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-052 Flag pole installation and services at a residence. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-054 Gross receipts from an information service. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-056 Request for tax exempt status. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-057 Purchase of farm equipment that is attached or purchased separately from a motor vehicle. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-060 State sales tax applicability for government contractor. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-062 Service of cleaning a storage tank. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-063 Lagoon construction for a dairy. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-064 Gross receipts from an information service. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-065 Labor and construction services. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-066 Manufacturing machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-068 Labor services performed on an Indian reservation. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-070 Gross receipts from a statistical form of tank and line testing services. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-071 Community-based mental retardation center related endowment. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-072 Repair and maintenance services and parts. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-074 Manufacturing machinery and equipment exemptions. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-076 Gross receipts from an information service. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-078 Horse and horsemanship training services. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-082 Retail sales of self-contained portable spas. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-083 Purchases of consumables used in a linen and apparel business. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-084 Court-ordered sale of manufactured (mobile homes. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-086 Pipeline additives. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-087 Materials purchased by a community action group to repair or weatherize low-income housing. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-088 Gross receipts from fund raising activities. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-089 Electric or manual wheel chairs; motorized scooters and wheelchair lifts. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-091 Towing and winching services, unlocking vehicles, changing tires and jump starts. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-093 Hydrovacing services Private Letter Ruling Kansas Retailers' Sales Tax P-2001-095 Labor services. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-097 City purchases of building materials and supplies used to construct the building and/or facility for generating electricity. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-098 Industrial Revenue Bond (IRB) related. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-102 Sales of T-shirts with profits going to the United Way Fund in New York City. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-108 Sale of coupons or discount cards redeemable by third part merchants. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-109 Disposable electrode medical products. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-110 Historical society sale of books. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-112 Labor services. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-113 Tools sold to Kansas manufacturers. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-115 ATV and watercraft acquisition from dealer for modification and resale. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-117 Medical supplies and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-118 Newspaper subscriptions. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-119 Construction materials purchased with the proceeds of industrial revenue bonds. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-121 Senior center. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-122 Medical chart information; electronic database solutions. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-124 Engineering, design, fabrication and installation of control panels for machinery and equipment of manufacturing entities. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-127 Taxability of certain publications. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-129 School PTO's. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-130 Weight management clinic for children and adults; fees and dues. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-133 City purchase of diesel generator and associated equipment for use by its electric department. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-135 Purchases of asphalt emulsion by out-of-state county. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-136 Revenue generated by the operations of a church affiliated camp. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-137 Wedding photography. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-138 Shipments by common carrier. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-139 Temporary storage of materials. Private Letter Ruling Kansas Retailers' Sales Tax P-2001-140 Electronic Access Control Devices Private Letter Ruling Kansas Retailers' Sales Tax P-2002-001 Ingredient or component parts. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-002 Christmas tree sales. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-005 Taxability of direct purchases by charitable not for profit entities. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-006 Hospital purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-007 Sailing association charges. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-009 Installation of water lines, sanitary sewer lines and storm sewer lines. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-010 Monthly meter fee charged by a rural water district. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-011 Chemical purchases to clean dairy equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-014 Senior center purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-015 Safety shoes for production employees. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-017 Services performed on garage doors. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-019 Computer sales and service; Internet Service and Web Hosting services. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-020 Materials hauled to a job. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-023 Tire repair machine; farm machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-024 Adult day care for young adults with severe/multiple physical and mental disabilities. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-025 Barter transactions. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-026 Personal shopper; buy and deliver groceries, gifts, restaurant food, flowers, and toys. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-027 Museum tour tickets and gift shop sales. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-030 Charitable organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-031 Charitable organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-032 Rental of construction equipment to a contractor. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-033 Direct purchase of hotel accommodations by a Kansas or other out of state religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-034 Labor services performed to a fraternity house at a state university. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-035 Prepackaged foods. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-037 Educational institutions related exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-038 Purchase of meat for processing and ultimate sale at retail. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-041 Non-for-profit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-043 Sales of propane for: 1) heating or lighting a residence; 2) commercial use; and 3) powering forklifts. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-044 Dietary supplements; "Protein Drinks". Private Letter Ruling Kansas Retailers' Sales Tax P-2002-046 Gross receipts from the providing of cleaning services. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-047 Gross receipts from the providing of cleaning services. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-048 Purchases of tickets, additional drinks and desserts by certain entities. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-049 Integrated plant exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-050 Telephone answering services. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-051 Ingredient or component parts. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-052 Service of repair of manufacturing machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-053 "Core charges" for replacement parts for cars, trucks and other equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-054 Sale of advertising space on an "electronic bulletin board". Private Letter Ruling Kansas Retailers' Sales Tax P-2002-055 Bills of lading and packing slips. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-056 Labor services for the installation of landscape materials and the construction of ponds that are in connection with the original construction of a building or facility. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-058 Reports. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-060 Nonprofit museum or historical society. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-062 Campground and recreation center related charges. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-063 Cigarette tax to be included in base for the calculation of sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-067 Gross receipts from the service of providing rehabilitative therapy, taking X-rays, respiratory therapy and nurse staffing. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-069 Dietary supplements and nutritional products. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-070 Nutritional products. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-071 Canned software purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-072 Federal excise tax on dyed diesel, dyed kerosene and aviation fuel when a separate line on invoice subject to Kansas sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-073 Towing charges; glass removal and installation; and dent removal. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-074 Fulfillment center operations. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-077 Consumed in production; mylar used in the manufacture of fiberglass tanks. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-078 RV slips and hook-ups. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-079 Religious organization activities. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-080 Transportation charges by a natural gas pipeline company. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-081 Sales of handicapped equipped motor vehicles and accessories. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-082 Applicability of sales tax exemption to public wholesale water supply districts. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-083 Religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-084 Religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-085 Administrative fees and extended warranties associated with motor vehicle sales. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-086 Sales of memberships to receive discounts at restaurants, retail stores, sporting events, movie theaters, hotels and other service providers. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-088 Gate receipts charged for admission to trade shows. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-090 Guaranteed Auto Protection (GAP) premiums. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-092 Jewelry store sale items delivered to in-state and out-of-state buyers. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-093 Propane credit card sales; credit card service fees. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-094 Direct purchases by a public or private nonprofit hospital. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-095 Charges for access to a data base maintained for internet access. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-098 Desktop publishing. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-099 Service of setting up new wall panels and furniture into work cubicles. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-100 Parent organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2002-101 Dental laboratory metal alloy sales. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-001 Plumbing labor services. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-004 Non-profit fundraising events. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-005 Service of cleaning storage tanks. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-006 Photography, film production and printing in the production of catalogs for customers. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-008 Health cards that allow the holder to receive discounts from medical care providers and retailers. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-010 Church operated thrift shop. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-011 Educational institution qualifications. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-012 Leases; financing transactions Private Letter Ruling Kansas Retailers' Sales Tax P-2003-013 Gross receipts received for the installation of a building's overhead door. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-014 Photographic and video services and products. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-015 Purchases of equipment or purchases of repair parts and services for such equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-017 Roof repairs. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-018 Purchase order or conditional sales contract. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-019 Installation of a flue for an industrial oven for use in product testing area. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-021 Religious organization exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-023 Sales taxation of services done at a well site. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-024 Lease of equipment to set up pilot studies for the filtration and production of water at a city's water treatment plant. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-025 Gift bag sales by schools. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-026 Religious organization exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-027 Charitable educational corporation providing resources for the benefit and support of public and community education statewide. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-028 Sandblast sand. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-029 Computerized handwriting analysis. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-030 Purchases of weed barrier fabric. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-031 Crane services. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-032 Publication of community information magazines; advertising in same. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-033 Definition of religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-035 Vehicle rentals paid for under terms of an insurance policy. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-036 Destination-based sourcing rules. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-037 Destination-based sourcing rules - gifts. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-038 Destination-based sourcing - event tickets. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-039 Sales tax exemptions for political subdivisions of the State of Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-040 Repair of spillway damage due to flood. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-041 Nafion membranes used in production of caustic soda and chlorine. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-042 Charges for boat storage and camper storage. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-043 800 number dictation service; website file transfer service. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-045 Sales of dietary and health care supplements. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-046 Destination-based sourcing - installation of garage doors and fireplaces. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-048 Destination-based sourcing - glass tinting at new residential and commercial construction sites. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-049 Provision of on-hold message equipment to businesses. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-050 Nonprofit educational institution. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-052 Engraving services on memorial markers. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-053 Religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-055 Transfer of a vehicle from a partner to the partnership or from a partnership to a partner. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-056 Sales of drugs to a person licensed to practice the healing arts, including dentistry, optometry, and veterinary medicine. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-058 Exemption for religious organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-059 501(c)(3) organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2003-060 Charges for monogramming and business logos. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-001 Manufacturing machinery and equipment; compressor in a pipeline compressor station. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-002 Construction services. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-003 Collection of sales tax on membership wellness fees. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-004 Motor vehicles sold and delivered in Kansas to a bona fide resident of another state. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-005 Sales of meals by an outside vendor at Ft. Leavenworth. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-007 Sale of discount coupon books. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-008 Dirt moving services. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-009 Service of installing floor coverings performed in connection with original construction. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-010 Delivery charges. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-011 Sales of glucose tablets, lancets and alcohol swabs. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-012 Markup on materials in HVAC residential business. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-013 Gross receipts from the sale of services performed in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-015 Gross receipts from the sale of services performed in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-016 Sales of cookies, crafts and plants by a school. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-018 Purchase of aircraft in the State of Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-019 Excavating business using backhoes, loaders, excavators, boring machines and concrete crushers. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-024 Services related to oil pipelines. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-025 Contractor equipment used to fabricate exempt equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-026 Gift wrapping services. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-027 Contract earth mover; rock quarries. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-029 Purchases of dogs, food and other tangible personal property associated with breeding stock. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-030 Sale of games for wireless phones. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-031 Sale of depreciable property under Section 1031 of the Internal Revenue Code. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-032 Document shredding and bailing machinery, equipment and services. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-033 Charges for renting tower space on a communications tower. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-034 Sale of stents to physicians, hospitals and other medical facilities. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-036 Diesel fuel used to transport an aggregate (rock) product from crushing plant to stockpile. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-037 Food service related products. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-039 Snow and ice removal services. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-040 Donations to Christian Women's Fellowships. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-041 Financing by "off-balance sheet" transactions. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-042 Isolated or occasional motor vehicle sales. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-044 Labor services associated with interior residential painting. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-045 Catering services. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-046 Purchase of drugs and pharmaceuticals by veterinarians. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-047 Nonprofit organizations. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-051 Towing services. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-052 Certain food services by a Kansas school district. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-053 Microwave equipment and catheters used in treating prostate enlargement. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-054 Water utilities furnished to a university (a public educational institution) for dormitories and residential scholarship halls owned by the university. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-055 Application of Kansas retailers' sales tax on purchases and sales by a YMCA. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-056 Not-for-profits. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-059 Nonprofit corporation. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-060 Nonprofit corporation/charities. Private Letter Ruling Kansas Retailers' Sales Tax P-2004-062 Gross receipts from the service of renting of rooms by hotels. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-001 Purchases of tangible personal property and services by political subdivisions. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-002 Rentals of party and event equipment, including tents, tables, chairs, and tableware, across the State line. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-003 Organizations and/or entities exempt from sales tax. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-004 Manufacturer's Exemption. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-005 Religious organization. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-006 Sale and lease of therapeutic medical beds and mattresses. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-007 Sale and lease of wound closure devices. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-009 Sales tax on receipts of a YMCA facility. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-012 Sale, by a political subdivision, of a duty weapon to a retiring officer. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-013 Remodeling of a nursing/assisted living facility. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-014 Sales of implantable medical devices to treat spinal stenosis. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-015 Pharmaceutical manufacturing; United State Department of Agriculture (USDA) Good Manufacturing Practices Regulations (GMPR) mandated purchases. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-017 Destination-based sourcing rules for roofing business. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-018 Fulfillment/regional distribution center for direct selling company. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-019 Contracts with out-of-state company to prepare medical billings for patient treatment. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-020 Electrical work; work done on main breaker; exemption for manufacturing machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-021 Automotive related sales, services and repairs. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-022 Community Shelter Fund-raisers. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-023 Massage therapy services. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-026 Trash disposal and recycling services. Private Letter Ruling Kansas Retailers' Sales Tax P-2005-028 Sales of restaurant equipment to American Legion and VFW posts. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-001 Guaranteed Auto Protection (GAP) premiums. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-002 Tax base for Kansas projects; steel building components. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-003 Compacting and bailing equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-004 Non-profit organization providing a nonsectarian comprehensive multidiscipline youth development program. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-006 Small aircraft industry manufacturer; radial fatigue machine. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-007 Charges for telephone services for a church parsonage Private Letter Ruling Kansas Retailers' Sales Tax P-2006-008 Interstate pipeline company's purchases of electricity. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-011 Contractor purchases of drill bits, saw blades and utility-knife blades. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-012 Equipment used in document-management services. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-013 Kansas turbine wind farm. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-016 Sales of safety leggings to a meat packing company. Private Letter Ruling Kansas Retailers' Sales Tax P-2006-017 Sales of a house to an individual planning to relocate the house to another location. Private Letter Ruling Kansas Retailers' Sales Tax P-2007-001 Breeding of horses for resale. Private Letter Ruling Kansas Retailers' Sales Tax P-2007-002 Host site for a community-wide grocery relief program. Private Letter Ruling Kansas Retailers' Sales Tax P-2007-003 Labor services related to original construction. Private Letter Ruling Kansas Retailers' Sales Tax P-2007-004 Purchases of electricity generating peaking units. Private Letter Ruling Kansas Retailers' Sales Tax P-2007-005 Purchases of CAP18 (a vegetable-oil product) by a manufacturing plant to remediate and control trichloroethene (TCE) contamination. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-001 Sales of meals and drinks in a company cafeteria. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-003 Special events rentals and services. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-005 Submittal drawings and blueprints. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-006 Dietary supplements formulated to help control blood sugar levels. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-007 Sales of saddles, bridles and other horse equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-008 Protective apparel. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-009 Installation, services and inspections of fire sprinkler systems. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-010 Deicing service for aircraft of commercial air carriers. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-012 Kansas sales tax on equipment and materials purchased and used to construct a wind farm in Kansas. Private Letter Ruling Kansas Retailers' Sales Tax P-2008-013 Decorating center's transfer and installation of Venetian blinds and other window treatments. Private Letter Ruling Kansas Retailers' Sales Tax P-2009-004 Sales tax application to electricity, gas, and water used in nursing homes and other assisted living units. Private Letter Ruling Kansas Retailers' Sales Tax P-2009-005 Monthly Fees to Access and Use a Pre-Written Computer Software Program. Private Letter Ruling Kansas Retailers' Sales Tax P-2009-006 Sales of wireless communications devices (transponders) at grocery stores and pharmacies. Private Letter Ruling Kansas Retailers' Sales Tax P-2009-007 Sales of aviation- related parts, equipment and services by an aviation management consulting business. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-001 Pet related services. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-002 Engineering services. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-003 Sales tax treatment of untethered hot air balloon rides. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-004 Application of Kansas retailers' sales tax with regard to car rentals. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-005 Data conversion services. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-006 Manufacturer and third-party rebates. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-007 Taxability on labor services for the construction of new range land fencing. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-008 Retail sale of racing tires. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-009 Various revenue streams and the applicability of Kansas sales tax to each. Private Letter Ruling Kansas Retailers' Sales Tax P-2010-010 Monthly dues and assessments paid to homeowners association. Private Letter Ruling Kansas Retailers' Sales Tax P-2011-001 Sales tax on oil and dyed diesel. Private Letter Ruling Kansas Retailers' Sales Tax P-2011-003 Charges to customers for wireless (3G) broadband connection services. Private Letter Ruling Kansas Retailers' Sales Tax P-2011-005 Rental of swab tanks. Private Letter Ruling Kansas Retailers' Sales Tax P-2011-006 Entry fees collected for youth baseball tournaments. Private Letter Ruling Kansas Retailers' Sales Tax P-2011-008 Customer lawaway service for general merchandise. Private Letter Ruling Kansas Retailers' Sales Tax P-2011-009 Labor and purchase of fly ash used in conjunction with the drilling of deep disposal wells. Private Letter Ruling Kansas Retailers' Sales Tax P-2011-011 Charges for brine-impacted soil remediation services including services to dispose of unwanted soil excavated from the remediation site. Private Letter Ruling Kansas Retailers' Sales Tax P-2012-001 Outdoor, dusk-to-dawn lighting service. Private Letter Ruling Kansas Retailers' Sales Tax P-2012-002 Purchase of farm machinery and equipment; precision farming equipment. Private Letter Ruling Kansas Retailers' Sales Tax P-2012-003 Sales of firearms by a Kansas firearms dealer. Private Letter Ruling Kansas Retailers' Sales Tax P-2012-004 Underground electrical distribution "duct bank". Private Letter Ruling Kansas Retailers' Sales Tax P-2012-005 Purchase and installation of certain interior lighting and fans at a Kansas manufacturing plant and warehouse. Private Letter Ruling Kansas Retailers' Sales Tax P-2012-006 Safety equipment for employees providing certain oil well drilling services. Private Letter Ruling Kansas Retailers' Sales Tax P-2012-007 Bad check fees and insufficient check charges. Private Letter Ruling Kansas Retailers' Sales Tax P-2013-002 Sales of wooden and plastic pallets used to store and ship manufactured products. Private Letter Ruling Kansas Retailers' Sales Tax P-2014-001 Sales tax collection duties in connection with services to healthcare providers. Private Letter Ruling Kansas Retailers' Sales Tax P-2014-002 Taxibility of items fabricated and sold to Kansas farmers and ranchers. Private Letter Ruling Kansas Retailers' Sales Tax P-2014-003 Internet Freedom Act (ITFA) moratorium on state taxation of customer charges for internet access services. Private Letter Ruling Kansas Retailers' Sales Tax P-2014-004 Taxable Sales by Schools and Educational Institutions Private Letter Ruling Kansas Retailers' Sales Tax P-2014-005 Question regarding loyalty cards and Kansas Sales and Use Tax Private Letter Ruling Kansas Retailers' Sales Tax P-2014-006 Taxability of a material only sale of steel. Private Letter Ruling Kansas Retailers' Sales Tax P-2015-001 Various sales tax related questions in a retail environment Private Letter Ruling Kansas Retailers' Sales Tax P-2015-002 Diesel exhaust fluid Private Letter Ruling Kansas Retailers' Sales Tax P-2015-003 Interface Data Exchange-access records or data Private Letter Ruling Kansas Retailers' Sales Tax P-2015-004 Mobile Point of Sale Device Private Letter Ruling Kansas Retailers' Sales Tax P-2016-001 Garage Utilities Residential Private Letter Ruling Kansas Retailers' Sales Tax Corporate Income Tax P-2000-030 Web center customization for Kansas firms by out-of-state companies. Private Letter Ruling Kansas Retailers' Sales Tax Individual Income Tax P-1999-172 Golf tournament with proceeds donated to a Parks and Recreation department. Private Letter Ruling Kansas Retailers' Sales Tax Kansas Compensating Tax P-1998-39 Definition of farm machinery and equipment. Private Letter Ruling Kansas Retailers' Sales Tax Kansas Compensating Tax P-2011-002 Purchases of software licenses and support services. Private Letter Ruling Kansas Retailers' Sales Tax Kansas Compensating Tax P-2011-010 Purchases of software licenses and support services. Private Letter Ruling Kansas Retailers' Sales Tax Transient Guest Tax P-1999-213 Centrally billed credit card charges for federal employees related to business travel expenses. Private Letter Ruling Kansas Retailers' Sales Tax Transient Guest Tax P-2000-050 Hotel rooms rented for long term periods by a single corporation. Private Letter Ruling Transient Guest Tax Kansas Retailers' Sales Tax P-2011-007 Temporary housing facilities for Department of Defense military personnel. Private Letter Ruling Vehicles Rental Excise Tax P-2003-034 Application of vehicle rental excise tax to truck rentals Private Letter Ruling Withholding and Declaration of Estimated P-2016-005 Rounding of Kansas Withholding Tax Private Letter Ruling Withholding and Declaration of Estimated P-2016-012 Estimated Tax Payments by Fiduciaries Filing Form K-41 Property Valuation Division, Directives Questions and Answers Revenue Rulings Session Laws