Private Letter Ruling

Ruling Number:P-1999-129
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Purchases of books by libraries.
Approval Date:06/10/1999

Office of Policy and Research

June 10, 1999


Re: Kansas Sales Tax


Your correspondence of April 30, 1999, has been referred to me for response. Thank you for your inquiry.

Your letter indicates that in the past certain book companies and other business have allowed your library to make purchases without paying sales tax. These same companies are now requiring your tax exempt number. Therefore, by your letter you are requesting we provide you with a tax exempt number.

The Kansas retailers’ sales tax is imposed by K.S.A. 79-3603. Subsection (a) of the statute imposes sales tax on:

Exemptions from sales tax are found in K.S.A. 79-3606. Libraries, per se, do not qualify for exemption. However, a library which operate as a political subdivision will enjoy the exemption extended to a political subdivision. The controlling statute, K.S.A. 79-3606(b) provides an exemption for:
The term “political subdivision” is defined in K.S.A. 79-3602. Subsection (n) of the statute provides:

If your library is a political subdivision it qualifies for the exemption permitted by K.S.A. 79-3606. In this event, it can provide book companies and other businesses with an exemption certificate and make purchases exempt from sales tax. A copy of the exemption certificate is enclosed for your convenience. On the other hand, if your library is not a political subdivision it is responsible for paying tax on any purchases it makes.

I trust this information is of assistance. If I can be of further service, please feel free to contact me.


Jim Weisgerber
Tax Specialist


Enclosure: State of Kansas or Political Subdivision Exemption Certificate

Date Composed: 06/22/1999 Date Modified: 10/11/2001