Private Letter Ruling

Ruling Number:P-1998-123
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Resale exemption certificates.
Approval Date:09/11/1998

Office of Policy & Research

September 11, 1998



The purpose of this letter is to respond to your letter dated August 18, 1998.

You stated that a welding contractor rented a personnel lift from your company. The contractor is performing welding repairs for his customer and needed the lift to complete the job. The contractor issued to you a resale exemption certificate for the purpose of exempting the rental of the personnel lift from sales tax. You asked if this would be an appropriate use of a resale exemption certificate.

It is not appropriate for a contractor to issue resale exemption certificates for the purchase or lease of tools or equipment.
K.A.R. 92-19-66c states:

This is a private letter ruling pursuant to Kansas Administrative Regulation 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 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 ruling.


Mark D. Ciardullo
Tax Specialist


Date Composed: 09/11/1998 Date Modified: 10/10/2001