Private Letter Ruling

Ruling Number:P-2001-048
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Data processing services.
Approval Date:05/22/2001

Office of Policy & Research

May 22, 2001


RE: Data Processing Services

Dear Mr. TTTTT:

We wish to acknowledge receipt of your letter dated May 18, 2001, regarding the application of Kansas Retailers’ Sales tax.

The state of Kansas taxes only enumerated services. The data processing 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 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


Date Composed: 05/30/2001 Date Modified: 10/11/2001