Private Letter Ruling

Ruling Number:P-1998-37
Tax Type:Kansas Compensating Tax
Brief Description:Materials delivered to Kansas.
Keywords:
Effective Date:04/22/1998



Body:
Office of Policy & Research

April 22, 1998


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Dear Mr. TTTTTTT:

We wish to acknowledge receipt of your letter dated April 13, 1998, regarding the application of Kansas Retailers’ Sales tax.

Use tax is levied for the privilege of using, storing, or compounding within this state any article of tangible personal property. Such tax shall be collected in an amount equal to the consideration paid by the consumer multiplied by the rate of 4.9%.

Please be advised that your client’s company would be obligated to remit use tax to the state of Kansas on all promotional materials, when the printer is obligated to deliver said materials to an address within this state.

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

TPB


Date Composed: 04/27/1998 Date Modified: 10/10/2001