Private Letter Ruling

Ruling Number:P-2001-110
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Historical society sale of books.
Approval Date:10/15/2001

Office of Policy & Research

October 15, 2001


Dear Ms. TTTTT:

We wish to acknowledge receipt of your letter dated October 2, 2001, regarding the application of Kansas Retailers’ Sales Tax.

K.S.A. 79-3603(a) imposes a sales tax upon: “The gross receipts received from the sale of tangible personal property at retail within this state. . .”

Please be advised that the TTTTTTTTTTTTT Historical Society would be obligated to collect the appropriate Kansas sales tax(es) on the sale of books, wherein the purchaser can not provide your organization a properly completed exemption certificate.

In closing, the mere fact that an organization is exempt from income tax as a non-profit entity, does not automatically extend a sales tax exemption.

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. 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: 10/16/2001 Date Modified: 10/26/2001