Private Letter Ruling

Ruling Number:P-1998-98
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales tax on catering services.
Approval Date:08/28/1998

Office of Policy & Research

August 28, 1998



The purpose of this letter is to respond to your letter dated August 3, 1998. This is a private letter ruling pursuant to Kansas Administrative Regulation 92-19-59.

I have reviewed facts as contained in your letter and pursuant to K.A.R. 92-19-69, your company would be considered a retailer for purposes of the Kansas retailers' sales tax. It is immaterial that your limited liability company is organized under the jurisdiction of a state other than Kansas. I would also agree with your conclusion that your company should collect tax based on where the delivery of food and services takes place. For instance, if food is prepared at your XXXXXXXX, Kansas location and then delivered to a location in Kansas, this sale would be considered a Kansas sale subject to Kansas retailers' sales tax. If the food were prepared at your XXXXXXXX, Kansas location and delivered to a location in Missouri, this sale would be considered a Missouri sale subject to Missouri sales tax.

Kansas Administrative Regulation 92-19-69 states:

This letter is not binding upon the State of Missouri, therefore I am strongly urging you to seek written advice from the Director of Revenue, State of Missouri in regard to this matter. You can do this by requesting a letter ruling pursuant to Missouri Regulation, 12 CSR 10-3.003. The address of the Missouri Department of Revenue is PO Box 311, Jefferson City, MO, 65105-0311

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 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 effects this private letter ruling.


Mark D. Ciardullo
Tax Specialist


Date Composed: 09/04/1998 Date Modified: 10/11/2001