Private Letter Ruling

Ruling Number:P-1999-136
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales of packaged fruit, individual pieces of fruit and prepackaged salads and sandwiches.
Approval Date:06/15/1999

Office of Policy and Research

June 15, 1999



We wish to acknowledge receipt of your letter dated May 24, 1999, regarding the application of Kansas Retailers’ Sales tax.

K.S.A. 79-3603(a) imposes a sales tax upon: “The gross receipts received from the sale of tangible personal property at retail within this state. . .”

Please be advised that the Kansas sales and use tax law does not provide an exemption from sales tax on the sale of packaged fruit, individual pieces of fruit and prepackaged salads and sandwiches. Therefore, your company would be obligated to collect and remit the appropriate Kansas sales/use tax(es) on said sales. The sales/use tax rate in the state of Kansas is 4.9%. In some instances, local sales tax(es) may also apply.

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.

If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.

Sincerely yours,

Thomas P. Browne, Jr.
Tax Specialist


Date Composed: 07/06/1999 Date Modified: 10/11/2001