Private Letter Ruling

Ruling Number:P-2004-040
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Donations to Christian Women's Fellowships.
Approval Date:07/02/2004

Office of Policy & Research

July 2, 2004


This is a response to your letter dated XXXXXXXXXX. In that letter you stated:

Kansas sales tax law imposes tax on the sale of tangible personal property and enumerated services. The donations received by your CWF are not sales. Thus, sales tax does not need to be collected on these donations.

This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or published revenue ruling, that materially effects this private letter ruling.

I sincerely apologize for the delay in answering your letter. If I may be of further assistance to you, please contact me at your earliest convenience at (785) 296-5330.


Mark Ciardullo
Tax Specialist

Date Composed: 07/06/2004 Date Modified: 07/09/2004