Private Letter Ruling

Ruling Number:P-1998-28
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Testing Services.
Keywords:
Effective Date:03/18/1998



Body:
Office of Policy & Research

March 18, 1998

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RE: Kansas Sales Tax On Testing Services


Dear XXXXXXXXXXXXX:

We wish to acknowledge receipt of your letter dated March 6, 1998, regarding the application of Kansas Retailers’ Sales tax on various forms of testing.

According to your letter your client provides the following services:
1. chemical analysis on samples, plating and other process solutions
2. analysis of mechanical properties
3. metallurgical testing on samples
4. pressure, load, hardness, and conductivity testing
5. accuracy testing for thermometers, pressure gages, weights and load cells

The services that are described above are not currently subject to sales tax in the state of Kansas. However, your client must pay sales tax on all their taxable purchases, including purchases of tangible personal property and taxable services used to provide the nontaxable services listed above.

If you have any additional questions please contact this office.

Sincerely,



Carol Ireland


Date Composed: 03/19/1998 Date Modified: 10/10/2001