Private Letter Ruling

Ruling Number:P-2002-071
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Canned software purchases.
Keywords:
Approval Date:08/19/2002



Body:
Office of Policy & Research


August 19, 2002

XXXX
XXXX
XXXX
XXXX

Re: Private Letter Ruling Request

Dear XXXX:

This letter responds to your e-mail dated May 3, 2002, in which you request a ruling as to whether the purchase by your client, XXXX, of certain canned software would qualify for the sales tax exemption under K.S.A. 2001 Supp. 79-3606(kk). You provided the following facts:

K.S.A. 2001 Supp. 79-3606(kk)(4) provides in part:
The software purchase appears to qualify for the sales tax exemption under K.S.A. 2001 Supp. 79-3606(kk), assuming the software’s primary use by your client is for engineering of the finished product or for research and development or product design. Please consider my prior letter to you dated June 5, 2002 concerning the private letter ruling requested for your client, XXXX, to be revoked.

Let me know if you have any further questions.

Very truly yours,



Richard L. Cram


Date Composed: 08/22/2002 Date Modified: 08/22/2002