Private Letter Ruling

Ruling Number:P-2001-119
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Construction materials purchased with the proceeds of industrial revenue bonds.
Approval Date:10/26/2001

Office of Policy & Research

October 26, 2001



The purpose of this letter is to respond to your letter dated September 4, 2001.

In your letter you stated:

The Department agrees that the purchase of the industrial revenue bonds by XXXXXXXXXX will not affect the ruling issued on August 30, 2001 by the Department of Revenue. The reasoning is that the materials will be purchased with funds of a political subdivision within the meaning of K.S.A. 79-3606(d) regardless of the ultimate purchaser of the bonds.

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: 10/30/2001 Date Modified: 10/30/2001