Private Letter Ruling

Ruling Number:P-2003-027
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Charitable educational corporation providing resources for the benefit and support of public and community education statewide.
Approval Date:05/14/2003

Office of Policy & Research

May 14, 2003



We wish to acknowledge receipt of your letter dated March 31, 2003, regarding the application of Kansas Retailers’ Sales tax.

Many organizations, such as yours, perform a great deal of services for their communities with the funds that they raise. However, Kansas has only certain exemptions, and there is no exemption that is extended to an organization, such as yours.

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: 05/19/2003 Date Modified: 05/19/2003