Private Letter Ruling

Ruling Number:P-1999-173
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Discontinuation of business.
Approval Date:08/09/1999

Office of Policy and Research

August 9, 1999



I have been asked to respond to your letter dated July 14, 1999. In it, you ask if it is appropriate to “close out” your Kansas retailers’ sales tax registration.

In your letter you stated that you purchase for resale and sell at retail food supplements. You are registered to collect and remit Kansas retailers’ sales tax. The multi-level marketing company from which you purchase the food supplements has agreed with the Kansas Department of Revenue to register, collect and remit sales tax on shipments to Kansas members. Starting June 1, 1999 the food supplement supplier shall begin to collect sales tax on your purchases of food supplements that you intent to resell or consume.

Based on the information in your letter it is the opinion of the Kansas Department of Revenue that it is appropriate for you to discontinue your sales tax registration. I have enclosed a form for that purpose.

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.


Mark D. Ciardullo
Tax Specialist

MDC: mdc

Enclosure: Notice of Discontinuation of Business

Date Composed: 08/09/1999 Date Modified: 10/11/2001