Private Letter Ruling

Ruling Number:P-1998-46
Tax Type:Kansas Retailers' Sales Tax
Brief Description:DietarySupplements.
Effective Date:05/22/1998

Office of Policy & Research

May 22, 1998


Dear Ms. TTTTTT:

We wish to acknowledge receipt of your letter dated April 30, 1998, regarding the application of Kansas Retailers’ Sales tax.

K.S.A. 79-3603(a) imposes a sales tax upon: “The gross receipts received from the sale of tangible personal property at retail within this state. . .”

Please be advised that the Kansas sales and use tax law does not provide an exemption from sales tax on the sale of dietary supplements. Therefore, your company would be obligated to collect and remit the appropriate Kansas sales/use tax(es) on said sales. The sales/use tax rate in the state of Kansas is 4.9%. In some instances, local sales tax(es) may also apply.

If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.

Sincerely yours,

Thomas P. Browne, Jr.
Tax Specialist



Date Composed: 05/28/1998 Date Modified: 10/10/2001