Private Letter Ruling

Ruling Number:P-1999-115
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Purchases of tangible personal property, by contractors, for the construction, reconstruction or modification of the Kansas Turnpike Authority (KTA) roadbed.
Keywords:
Approval Date:05/21/1999



Body:
Office of Policy and Research


May 21, 1999



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Dear Mr. TTTTTTTT:


We wish to acknowledge receipt of your letter dated May 19, 1999, regarding the application of Kansas Retailers’ Sales tax.

Please be advised that purchases of tangible personal property, by contractors, for the construction, reconstruction or modification of the Kansas Turnpike Authority (KTA) roadbed, are purchases on behalf of the KTA, and, as such, are exempted from the tax imposed by the Kansas Retailers’ Sales and Compensating Use Tax Acts.

This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or published revenue ruling, that materially effects this private letter ruling.

If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.

Sincerely yours,



Thomas P. Browne, Jr.
Tax Specialist

TPB


Date Composed: 07/06/1999 Date Modified: 10/11/2001