Opinion Letter

Letter Number:O-2009-007
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Is the acquisition by purchase or lease of equipment that removes phosphorus from feedlot wastes exempt from Kansas retailers' sales tax if purchased by a farmer or rancher?
Keywords:
Approval Date:05/12/2009



Body:
Office of Policy & Research


May 12, 2009
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The purpose of this letter is to respond to your letter dated April 9, 2009. In it, you ask if the acquisition by purchase or lease of equipment that removes phosphorus from feedlot wastes is exempt from Kansas retailers’ sales tax if purchased by a farmer or rancher.

In your letter you stated:


It is the opinion of the Kansas Department of Revenue that the equipment referred to as Phred does qualify as exempt farm and ranch equipment pursuant to K.S.A. 79-3606(t).

Date Composed: 05/13/2009 Date Modified: 05/13/2009