Private Letter Ruling

Ruling Number:P-1999-70
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Products used in health care and sports medicine areas; braces, cold compression therapy, blood flow equipment and blood circulation equipment.
Keywords:
Approval Date:03/11/1999



Body:
Office of Policy & Research


March 11, 1999

XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX

Re: Kansas Sales Tax

Dear XXXXX,

Your correspondence of February 17, 1999, has been referred to my attention. Its contents are duly noted. Your letter states as follows:
In order to respond to your inquiry, it is first necessary to inform you the Kansas retail sales tax is imposed by K.S.A. 79-3603. Subsection (a) of the statute provides, in part, for the imposition of sales tax on:

Exemptions from Kansas sales tax are controlled by K.S.A. 79-3606. The statute provides, in subsections (b) and (r), for the exemption from sales tax of:
The four categories described in your letter, and our responses concerning their taxability, are listed below.
Your letter goes on to state, “Our final area of concern is the tax treatment of shipping charges in your state. All products are shipped United Parcel Service (either “red” or “blue”).”

In response to your inquiry, please be advised if the item being sold is subject to tax, shipping and freight charges imposed by the retailer are also subject to tax. This is true whether the freight charge is included in the total product price on the purchase order or separately stated. Conversely, if the item being sold is not subject to tax, shipping and freight charges imposed by the retailer are not subject to tax. [See K.S.A. 79-3602(g) and (h).]

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: 03/29/1999 Date Modified: 10/11/2001