Private Letter Ruling
Kansas Retailers' Sales Tax
Application of sales tax on health foods and vitamins.
Office of Policy and Research
February 2, 1998
Dear Ms. XXXXXXXXX
We wish to acknowledge receipt of your letter dated December 24, 1997, 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 multi-nutrient health foods and vitamins. 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 4.9%. In some instances, local sales tax(es) may also apply.
If I may be of further assistance, please contact me at your earliest convenience at (913) 296-7776.
Thomas P. Browne, Jr.
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