Private Letter Ruling
Kansas Retailers' Sales Tax
How mergers effect sales tax exemptions.
Office of Policy & Research
August 21, 1998
The purpose of this letter is to respond to your letter dated July 24, 1998.
You ask in your letter:
If the national center of the XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX merged with its XXXXXXXXXXXXXXXXXXXXXXXXXXX.) to form a new entity (XXXXXXXXXXXXXXXXXXXX.) would the new XXXXXXXXXXXXXXXXXXX.) be able to receive the same sales tax exemption under K.S.A. 79-3606XXXXX that the XXXXXXXXXXXXXXXXXXXXXXXXXXX.
K.S.A. 79-3606XXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXX Therefore, it is the opinion of the Kansas Department of Revenue that the new entity would not come under the exemption.
Mark D. Ciardullo
Return to KSA Listing