Private Letter Ruling

Ruling Number:P-1998-39
Tax Type:Kansas Retailers' Sales Tax; Kansas Compensating Tax
Brief Description:Definition of farm machinery and equipment.
Keywords:
Effective Date:04/28/1998



Body:
Office of Policy & Research

April 28, 1998

XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXX
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Dear Mr. XXXXXXXX:

The purpose of this letter is to respond to your letter dated March 28, 1998.

You generally stated in your letter: That you have developed a product. The product is a XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX to keep mice from entering an encircled area. This will be used by farmers for their stored machinery and vehicles. My question is do I collect sales tax from these farmers or does this qualify as tax exempt for farm use? The life of this product is probably about five years.

K.S.A. 79-3606(t) exempts from Kansas retailers’ and compensating tax:
MDC


Date Composed: 05/01/1998 Date Modified: 10/10/2001