Private Letter Ruling

Ruling Number:P-1998-156
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Exemption for prosthetic and orthopedic appliances.
Approval Date:10/09/1998

Office of Policy & Research

October 9, 1998


The purpose of this letter is to respond to your letter dated September 14, 1998.

Your company sells a product called XXXXXXXXXXXXXXXXXXXXXXX.

XXXXXXXXX is a device that can enable a man with impotence to obtain and sustain a satisfactory erection to complete intercourse.

K.S.A. 79-3606(r) exempts from Kansas retailers’ sales tax:
It is the opinion of the Kansas Department of Revenue that XXXXXXXXX qualifies under the state’s definition of prosthetic and orthopedic appliances, since it is “used to alleviate the malfunction of any part of the body.” The department would agree that XXXXXXXX, when sold pursuant to a prescription order would qualify as a prosthetic device exempt from Kansas retailers’ sales tax.

This is a private letter ruling pursuant to Kansas Administrative Regulation 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 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 ruling.


Mark D. Ciardullo
Tax Specialist


Date Composed: 10/12/1998 Date Modified: 10/10/2001