Private Letter Ruling

Ruling Number:P-2003-045
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales of dietary and health care supplements.
Approval Date:10/16/2003

Office of Policy & Research

October 16, 2003


Dear Ms. TTTTT:

We wish to acknowledge receipt of your letter dated September 26, 2003, 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 dietary and health care supplements. 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 5.3%. This is in addition to any applicable local tax(s).

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: 10/20/2003 Date Modified: 10/22/2003