Private Letter Ruling

Ruling Number:P-1999-224
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales of tangible personal property with delivery to a point outside the State of Kansas.
Approval Date:10/11/1999

Office of Policy & Research

October 11, 1999


Dear Ms. TTTTTT:

We wish to acknowledge receipt of your letter dated September 13, 1999, regarding the application of Kansas Retailers’ Sales tax.

Please be advised that when the seller of tangible personal property is obligated to deliver said property to a point outside the state or delivers the respective property to an interstate common carrier or the mails for transportation to a point outside this state, the Kansas sales tax(es) does not apply. However, where tangible personal property pursuant to a sale is delivered in this state to the buyer or his agent other than a common carrier, the sales tax applies, notwithstanding that the buyer may subsequently transport the property out of this state.

The most acceptable proof of transportation outside the state will be:

1) A waybill or bill of lading made out to the seller’s order calling for delivery; or
2) An insurance or registry receipt issued by the United States postal department, or a post office department’s receipt; or
3) A trip sheet signed by the seller’s delivery agent and showing the signature and address of the person outside the state who received the delivered goods.

In closing, if the buyer was purchasing the books for resale purposes, your company would merely need to obtain a properly completed resale exemption certificate. The state of Kansas would accept a resale exemption certificate from your customer’s home state.

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: 10/19/1999 Date Modified: 10/11/2001