Private Letter Ruling

Ruling Number:P-2003-011
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Educational institution qualifications.
Approval Date:02/25/2003

Office of Policy & Research

February 25, 2003



The purpose of this letter is to respond to your letter dated February 14, 2003. In it, you request a private letter ruling on the question of whether or not XXXXXXXXXXXXXXXXXX qualifies as an educational institution as defined in the Kansas Retailers’ Sales Tax Act.

The Kansas retailers’ sales tax is imposed by K.S.A. 79-3603. Exemptions are found in K.S.A. 79-3606. Subsection (c) of the statute provides an exemption for:
Definitions are found in K.S.A. 79-3602. Subsection (r) defines the term “educational institution” to mean:

I have reviewed the materials that you submitted to the Department and I have concluded that XXXXXXXXXXXXXXXXXXXX does not qualify as an educational institution as defined by the Kansas Retailers’ Sales Tax Act.

This is a private letter ruling pursuant to K.A.R. 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 ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or published revenue ruling, that materially affects this private letter ruling.


Mark D. Ciardullo
Tax Specialist


Date Composed: 03/05/2003 Date Modified: 03/05/2003