Private Letter Ruling

Ruling Number:P-1998-81
Tax Type:Kansas Retailers' Sales Tax
Brief Description:How mergers effect sales tax exemptions.
Keywords:
Approval Date:08/21/1998



Body:
Office of Policy & Research

August 21, 1998


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Dear XXXXXXXXXXX:

The purpose of this letter is to respond to your letter dated July 24, 1998.

You ask in your letter:

If the national center of the XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX merged with its XXXXXXXXXXXXXXXXXXXXXXXXXXX.) to form a new entity (XXXXXXXXXXXXXXXXXXXX.) would the new XXXXXXXXXXXXXXXXXXX.) be able to receive the same sales tax exemption under K.S.A. 79-3606XXXXX that the XXXXXXXXXXXXXXXXXXXXXXXXXXX.

K.S.A. 79-3606XXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXX Therefore, it is the opinion of the Kansas Department of Revenue that the new entity would not come under the exemption.

Sincerely,


Mark D. Ciardullo
Tax Specialist


Date Composed: 09/04/1998 Date Modified: 10/10/2001