MAGAZINES & CATALOGS & TV GUIDES - (STACK IN BROWN PAPER SACKS.) (NO PHONE BOOKS)
CARDBOARD - (FLATTEN & TIE IN BUNDLES) (CORRUGATED CARDBOARD ONLY NO CEREAL BOX TYPE OF CARDBOARD).
ALUMINUM - (BEVERAGE CANS CLEAN ONLY, - FLATTEN AND PLACE IN RED BIN.)
Kansans understand these operations are essentially trash pick-up services and are not commonly regarded as industrial manufacturing or processing operations. The equipment in question is subject to Kansas sales and use tax..
This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or published revenue ruling, that materially effects this private letter ruling. Please let me know if you have additional questions.