Private Letter Ruling

Ruling Number:P-2002-048
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Purchases of tickets, additional drinks and desserts by certain entities.
Approval Date:06/11/2002

Office of Policy & Research

June 11, 2002



The purpose of this letter is to respond to your letter dated May 8, 2002. In it, you request advice on the application of Kansas retailers’ sales tax on sales to various entities.

In your letter you stated in pertinent part:

Any direct purchase (including tickets, meals and drinks) by a Not for Profit Hospital (in state or out of state), Religious Organizations (in state or out of state), School or Educational Institutions (in state or out of state), Parent-Teacher Associations (in state or out of state), State of Kansas or Political Subdivisions (of Kansas only) is exempt from Kansas sales tax. I have enclosed a publication that contains the appropriate exemption certificates.

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.


Mark D. Ciardullo
Tax Specialist


Date Composed: 06/18/2002 Date Modified: 06/18/2002