Private Letter Ruling

Ruling Number:P-2000-006
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Motorspeedway related sales tax issues.
Approval Date:02/25/2000

Office of Policy & Research

February 25, 2000


Re: Kansas Sales Tax


Your correspondence of January 27, 2000 has been referred to me for response. Thank you for your inquiry.

Your letter notes XXXXX XXXXX XXXXXXX (XXX) is constructing a state of the art motorsports facility in Kansas City, Kansas. It is scheduled to be a 1.5 mile tri-oval track with approximately 75,000 seat initially and the ability to ramp up to 150,000 seats. The speedway is expected to be completed by April 2001.

XXX is in the process of putting together a marketing plan to sell its 2001 season tickets during 2000. In this regard, you request answers to two questions. Your questions and our responses are set forth below:
This private letter ruling is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to make an accurate determination by the department, this ruling is null and void. This private letter ruling will be revoked in the future by operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or a published revenue ruling, that materially affects this private letter ruling.

I trust this information is of assistance. If I can be of further service, please feel free to contact me.


Jim Weisgerber
Tax Specialist


Date Composed: 03/15/2000 Date Modified: 10/11/2001