Private Letter Ruling

Ruling Number:P-1999-209
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Conduct of estate sales on behalf of owners and their heirs.
Approval Date:10/01/1999

Office of Policy & Research

October 1, 1999


Re: Kansas Sales Tax


Your correspondence of September 27, 1999, has been referred to me for response. Thank you for your inquiry.

Your letter indicates your are in the antique business and will soon begin conducting estate sales on behalf of the owners and their heirs. Your letter describes this process, and your concerns, in pertinent part, as follows:
The Kansas sales tax is imposed by K.S.A. 79-3603. Subsection (a) of the statute imposes sales tax on:
Exemptions from sales tax are found in K.S.A. 79-3606. Subsection (l) of the statute provides an exemption for:
The phrase “isolated or occasional sale” is defined in K.S.A. 79-3602. Subsection (j) of the statute provides:
Based on these statutes, we are of the opinion that the sales described in your letter are not subject to Kansas sales tax.

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: 10/08/1999 Date Modified: 10/11/2001