Private Letter Ruling

Ruling Number:P-2001-140
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Electronic Access Control Devices
Keywords:
Approval Date:11/13/2001



Body:
Office of Policy & Research


November 13, 2001

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Dear Sirs:

The purpose of this letter is to respond to your letter dated October 31, 2001.

In your letter you stated:

Kansas taxes the sale of tangible personal property and enumerated services. The service of installing or apply is taxable, with certain exceptions. See K.S.A. 79-3603(p). Kansas also taxes the service of maintaining, servicing, altering and repairing of tangible personal property and real estate and maintenance contracts for same. See K.S.A. 79-3603(q) and (r). These statutes are available on our web site at www.ink.org/public/kdor.

Your letter continues with a series of questions:

Answer: The following sales of property and services are subject to tax in Kansas:

Electronic Access Control Devices, Installations, Repairs, Extended Warranty, Credit Allowance (if this is a “trade in” of equipment or a discount, it would reduce sale amount subject to tax), Management Charge, Artwork Set Up Charge and Freight.

The following items and services are not subject to Kansas sales tax.

Training, Technical Support program that are optional to the sale of property and taxable services.

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.

Sincerely,



Mark D. Ciardullo
Tax Specialist

MDC


Date Composed: 11/14/2001 Date Modified: 09/23/2002