Private Letter Ruling

Ruling Number:P-2001-115
Tax Type:Kansas Retailers' Sales Tax
Brief Description:ATV and watercraft acquisition from dealer for modification and resale.
Approval Date:10/26/2001

Office of Policy & Research

October 26, 2001



The purpose of this letter is to respond to your letter dated September 19, 2001.

In your letter you stated:

Per our telephone conversation it was determined that your company acquires all terrain vehicles and watercraft to modify and sell to either a dealer or end user.

The Department agrees that your company should acquire the all terrain vehicles and watercraft to modify without the payment of sales tax. Your company should issue an exemption certificate to your vendors. The proper exemption is “component part”. I have closed a copy of this certificate, which you may duplicate and issue as needed.

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: 10/30/2001 Date Modified: 10/30/2001