Private Letter Ruling

Ruling Number:P-2002-033
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Direct purchase of hotel accommodations by a Kansas or other out of state religious organization.
Approval Date:04/09/2002

Office of Policy & Research

April 9, 2002



I have been asked to respond to your letter dated April 4, 2002. You ask whether the direct purchase of hotel accommodations by a Kansas or other out of state religious organization is exempt from Kansas retailers’ sales tax, with a properly completed exemption certificate.

The answer to your question is yes.

The exemption for religious organizations was enacted last year and is codified at K.S.A. 79-3606(aaa) It exempts:

For exemption, this law requires the religious organization: (1) to qualify as a nonprofit 501(c)(3) organization under the IRC Code, and (2) to use the item or service being purchased “exclusively for religious purposes.”

To implement the new law, the department issued Notice 98-05. Paragraph III construes the term “used exclusively for religious purposes.” It states:
·used exclusively in, or to facilitate, religious ceremonies.

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 by operation of law without further department action if there is a change in the controlling statutes, administrative regulations, revenue rulings or case law that materially effects this determination.


Mark D. Ciardullo
Tax Specialist


Date Composed: 04/16/2002 Date Modified: 04/16/2002