Private Letter Ruling

Ruling Number:P-2005-014
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales of implantable medical devices to treat spinal stenosis.
Approval Date:06/01/2005

Office of Policy & Research

June 3, 2005



I have been asked to answer your letter dated May 23, 2005. In it, you inquired about your new device, a motions preserving implant that is placed surgically between the spinous processes, and whether or not it would be subject to Kansas retail sales tax if purchased by a for-profit hospital.

The new device would be classified under our exemption listed under Kansas statute as K.S.A. 79-3606(r) as stated below:
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.

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


Thomas P. Browne, Jr.
Tax Specialist


Date Composed: 06/03/2005 Date Modified: 06/03/2005