Private Letter Ruling
Ruling Number:
P-1999-23
Tax Type:
Kansas Retailers' Sales Tax
Brief Description:
Waste Water Hauling
Keywords:
Approval Date:
02/08/1999
Body:
Office of Policy & Research
February 8, 1999
TTTTTTTTTTT
TTTTTTTTTTT
TTTTTTTTTTT
TTTTTTTTTTT
RE: Waste Water Hauling
Dear Ms. TTTTTT:
We wish to acknowledge receipt of your letter dated February 1, 1999, regarding the application of Kansas Retailers’ Sales tax.
The hauling services that you are providing are not currently subject to sales tax in the state of Kansas. However, you must pay sales tax on all articles of tangible personal property and all taxable services purchased to provide the nontaxable services.
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
TPB
Date Composed:
02/23/1999
Date Modified:
10/11/2001
Return to KSA Listing