Private Letter Ruling

Ruling Number:P-2000-014
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Meals purchased by school districts from a restaurant.
Approval Date:04/17/2000

Office of Policy & Research

April 17, 2000


Re: Kansas Sales Tax


Your correspondence of February 8, 2000 has been referred to me for response. Thank you for your inquiry.

By your letter you request a private letter ruling on behalf of your client XX XXXX XXX, XX to clarify some confusion about whether sales tax is due on meals purchased by the XXXXX School District from your clients restaurant.

The Kansas retailers’ sales tax is imposed by K.S.A. 79-3603. Subsection (d) of the statute imposes sales tax on:
Exemptions from sales tax are found in K.S.A. 79-3606. Subsection (c) of the statute provides and exemption for:
The manner in which an entity claiming exemption from sales tax should establish entitlement to the exemption is set forth in K.S.A. 79-3651. The statute provides, in pertinent part, as follows:
As provided by K.S.A. 79-3651, a vendor is relieved from collecting and remitting sales tax when they receive an exemption certificate from the purchaser. The exemption certificate shall be substantially in the form prescribed by the director. The proper use of exemption certificates is explained in the Kansas Department of Revenue publication Kansas Exemption Certificates, a copy of which is enclosed.

Under the facts presented by your letter, the real question from your client’s perspective is not whether the purchase being made by the School District are subject to sales tax, but whether your client can complete the transaction without being responsible for collecting sales tax. The answer to that question is yes, they can complete the transaction without being responsible for collecting sales tax if they obtain an exemption certificate from the School District.

The School District may complete the appropriate exemption certificate form from the Kansas Exemption Certificates booklet and provide it to your client. In this case your client can accept one form as a blanket exemption for future purchases. Any purchases made with a School District credit card can then be considered tax exempt.

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.

I trust this information is of assistance. If I can be of further service, please feel free to contact me.


Jim Weisgerber
Tax Specialist


Enclosure: Kansas Exemption Certificates

Date Composed: 04/19/2000 Date Modified: 10/11/2001