Private Letter Ruling

Ruling Number:P-2015-001
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Various sales tax related questions in a retail environment
Keywords:
Effective Date:03/12/2015
Approval Date:03/12/2015



Body:
March 25, 2015
XXXXXXX
XXXXXXX
XXX XXXX
XXXXXXX

Dear Ms. XXXXX,

Thank you for your letter dated October 8, 2014. In it, you request the department clarify any updates and/ or changes to the application of sales tax on certain products currently available for sale in your retail stores as well as on your website. This response has been broken down to accommodate the answers relevant to each of the representative products you cited for reference.

As a general rule, only downloadable prewritten software that is delivered physically or digitally to a Kansas user is subject to the Kansas Retailers’ Sales Tax.

Sincerely,



Mark D. Ciardullo
Tax Specialist

F.M


Date Composed: 03/16/2015 Date Modified: 03/19/2015