Private Letter Ruling

Ruling Number:P-2002-079
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Religious organization activities.
Approval Date:09/24/2002

Office of Policy & Research

September 24, 2002


Dear Sirs:

The purpose of this letter is to respond to your letter dated August 20, 2002.

The letter states: a. Should the ministerial alliance be charging sales tax on the items being sold from the thrift shop? 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 affects this private letter ruling.

Mark D. Ciardullo
Tax Specialist


Date Composed: 10/03/2002 Date Modified: 10/04/2002