Private Letter Ruling

Ruling Number:P-2002-070
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Nutritional products.
Approval Date:08/15/2002

Office of Policy & Research

August 15, 2002


Thank you for your recent letter. You company distributes nutritional products, personal car products and other consumer products in Kansas. You distribute these products through independent contractors, who recruit other members. You company collects and remits Kansas sales and use tax on behalf of the team members, pursuant to an agreement between your company and this department.

You ask if XXXXXX are subject to sales and use tax. You provided a product label for review. Sale of this product is subject Kansas sales tax. Unlike many other states, Kansas taxes sales of groceries and food. Accordingly, the sale of the product is taxable in Kansas, whether or not the product may be considered to be food in another state.
Attorney/Policy & Research

Date Composed: 08/19/2002 Date Modified: 08/19/2002