Private Letter Ruling

Ruling Number:P-2001-060
Tax Type:Kansas Retailers' Sales Tax
Brief Description:State sales tax applicability for government contractor.
Approval Date:06/22/2001

Office of Policy & Research

June 22, 2001



The purpose of this letter is to respond to your letter dated May 9, 2001. In it, you ask if purchases made by your company on behalf of the government are subject to Kansas retailers’ sales tax.

In your letter you stated:

Per our telephone conversation, your company is engaged in a contract to train federal employees and to maintain equipment owned by the Federal government.

It is the opinion of the Department that no imposition exists in the law to impose Kansas sales tax on the training services provided to the Federal government.

The equipment maintenance should be performed under a projection exemption certificate. The Federal agency should apply and obtain this certificate for your company. I have enclosed a copy of the application to be filled out by the Federal agency and submitted to the Kansas Department of Revenue for approval.

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: 06/26/2001 Date Modified: 10/11/2001