Private Letter Ruling

Ruling Number:P-2008-012
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Kansas sales tax on equipment and materials purchased and used to construct a wind farm in Kansas.
Approval Date:12/18/2008

Office of Policy & Research

December 18, 2008


Thank you for your recent letter. You ask how Kansas sales tax applies to equipment and materials purchased and used to construct a wind farm in Kansas. I have attached a copy of P-2006-013, which is a private letter ruling that the department issued in 2006. The advice given is up-to-date and is adopted as part of this ruling. You can rely on the advice given in this 2006 letter.

You ask several questions that do not appear to be directly addressed in P-2006-013. I will restate these questions and then answer them.
The second page of your letter lists equipment and materials that are used at a wind farm. The equipment and materials listed under the first six bullet points are exempt. P-2006-013 discusses how sales tax applies to purchases of the materials and supplies that are listed under the last three bullet points. P-2006-013 should be considered a part of this private letter ruling if it is ever reviewed by the department.

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 effects this private letter ruling. If you have any additional questions, please call me at 785-296-3081. Attachment

Date Composed: 12/23/2008 Date Modified: 12/23/2008