Private Letter Ruling

Ruling Number:P-2011-009
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Labor and purchase of fly ash used in conjunction with the drilling of deep disposal wells.
Approval Date:12/28/2011

Office of Policy & Research

December 28, 2011



The purpose of this letter is respond to your letter dated December 14, 2011. The content of your letter is duly noted and states in part.

The service to dispose of the dirt is not a taxable service. Any items of tangible personal property purchased, rented, used or consumed in the disposal process are subject to Kansas sales or use taxes.

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.


Mark Ciardullo
Office of Policy and Research

Date Composed: 01/10/2012 Date Modified: 01/10/2012