Private Letter Ruling

Ruling Number:P-1999-114
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales of gopher bait used exclusively on land for agricultural production.
Keywords:
Approval Date:05/11/1999



Body:
Office of Policy & Research

May 11, 1999


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Re: Kansas Sales Tax

Dear XXXXXXXXXX:

I am in receipt of your correspondence of April 21, 1999. Thank you for your inquiry.

By your letter you ask whether sales of gopher bait used exclusively on land for agricultural production are exempt from Kansas sales tax. As you know, the Kansas sales tax is imposed by K.S.A. 79-3603. Subsection (a) of the statute imposes sales tax on:
Exemptions from sales tax are found in K.S.A. 79-3606. Subsection (n) of the statute provides an exemption for:
The phrase “property which is consumed” is defined in K.S.A. 79-3602(m). The subsection provides:
Based on the statutes cited above, we are of the opinion gopher bait used exclusively on land for agricultural production meets the definition of “property which is consumed”, and that it falls within the exemption provided by K.S.A. 79-3603(n). As a result, the gopher bait would be exempt from Kansas sales tax.

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


Date Composed: 05/13/1999 Date Modified: 10/11/2001