Private Letter Ruling

Ruling Number:P-2001-034
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Repairs, installations, improvements, materials purchased for a grain storage facility or a grain milling operation adjacent or connected to a grain storage facility.
Approval Date:04/12/2001

Office of Policy & Research

April 12, 2001


Re: Kansas Sales Tax


Your correspondence of January 15, 2001 has been referred to me for response. Thank you for your inquiry.

Your letter is submitted on behalf of your client, XXXXX, of XXXXXX. By your letter you inquire as to how certain repairs, installations, improvements, materials, etc., purchased for a grain storage facility or a grain milling operation adjacent or connected to a grain storage facility are treated for purposes of the Kansas sales tax.

The Kansas sales tax is imposed by K.S.A. 79-3603. Exemptions from tax are found in K.S.A. 79-3606. Subsection (kk)(4)(D) of the statute provides:
The terms “industrial fixtures”, “[industrial] devises”, “support facilities”, and “special foundations” are not defined in the statute.

Your letter lists thirteen examples of “industrial fixtures”, “[industrial] devises”, “support facilities”, and “special foundations”, and provides a sketch showing each situation. You note that in each situation the described item is a necessary and integrated part of the machinery and/or storage facility and processing plants. The examples you list, and our response as to their tax treatment is set forth below:

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.

I trust this information is of assistance. If I can be of further service, please feel free to contact me.


Jim Weisgerber
Tax Specialist


Date Composed: 04/12/2001 Date Modified: 10/11/2001