Private Letter Ruling

Ruling Number:P-2001-136
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Revenue generated by the operations of a church affiliated camp.
Approval Date:12/17/2001

Office of Policy & Research

December 17, 2001



The purpose of this letter is to respond to your letter dated November 16, 2001.

In your letter you stated:

Per our telephone conversation it was determined that the activities of Archery, Swimming, Canoeing, Low Ropes and Horseback riding are instructional classes.

K.S.A. 79-3603(m) imposes Kansas retailers’ sales tax on:

Your letter contains the following questions:
1) Cancelled paid invoices,
2) Contracts,
3) Bills,
4) Documentation showing that the seller billed the consumer the tax, received payment from said consumer and that the tax was remitted to the state of Kansas, and
5) Proof of refund paid to the consumer by the seller.
Kansas Department of Revenue
Business Tax Bureau
Robert B. Docking State Office Building
Topeka, Kansas 66625

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.


Mark D. Ciardullo
Tax Specialist


Date Composed: 12/18/2001 Date Modified: 12/28/2001