Private Letter Ruling

Ruling Number:P-1999-231
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales tax treatment of certain pager services.
Keywords:
Approval Date:10/22/1999



Body:
Office of Policy & Research


October 22, 1999


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Re: Kansas Sales Tax


Dear XXXXX:

Your correspondence of September 29, 1999, has been referred to me for response. Thank you for your inquiry.

By your letter you inquire as to the Kansas sales tax treatment of certain pager services. Your letter provides the following facts:
Based on this information, you ask that we respond to several questions. Your questions, and our responses, are set forth below:
This private letter ruling is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to make an accurate determination by the department, this ruling is null and void. This private letter ruling will be revoked in the future by operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or a published revenue ruling, that materially affects this private letter ruling.

I trust this information is of assistance. If I can be of further service, please feel free to contact me.

Sincerely,



Jim Weisgerber
Attorney
Tax Specialist

JW:jw

Enclosure: K.A.R. 92-19-71


Date Composed: 10/25/1999 Date Modified: 10/11/2001