Private Letter Ruling

Ruling Number:P-2000-052
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Catering services.
Approval Date:10/16/2000

Office of Policy & Research

October 13, 2000



The purpose of this letter is to respond to your letter dated August 17, 2000. This is a private letter ruling pursuant to Kansas Administrative Regulation 92-19-59.

I have reviewed the facts as contained in your letter. Pursuant to K.A.R. 92-19-69, your company is required to impose tax on the total selling price of your service. The total selling price includes, but is not limited to charges for food, beverage, service charge, hall rental, flowers and other incidentals.

Kansas Administrative Regulation 92-19-69 states:

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 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 effects this private letter ruling.


Mark D. Ciardullo
Tax Specialist


Date Composed: 10/16/2000 Date Modified: 10/11/2001