Private Letter Ruling

Ruling Number:P-1998-61
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Dietary Supplements
Keywords:
Approval Date:07/21/1998



Body:
Office of Policy & Research

July 21, 1998

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Dear XX XXXXXXX,

This letter is in response to your letter dated June 18, 1998.

You requested a private letter in behalf of your client, XXXXXXXXXXXXXXXX.

You requested that the department confirm is certain products of your client would or would not be subject to Kansas sales or use tax.

The products described in your letter are dietary supplements. Kansas law imposes sales and use tax on the sale of tangible personal property and enumerated services. The law contains no exemptions for the sale of food, groceries, or dietary supplements. Sales of dietary supplements are subject to sales or use tax in Kansas.

Sincerely,


Mark D. Ciardullo
Tax Specialist

MDC


Date Composed: 07/22/1998 Date Modified: 10/10/2001