Private Letter Ruling

Ruling Number:P-2001-071
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Community-based mental retardation center related endowment.
Keywords:
Approval Date:07/11/2001



Body:
Office of Policy & Research


July 11, 2001


XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX

Re: Kansas Sales Tax

Dear XXXXX:

Your correspondence of April 11, 2001 has been referred to me for response. Thank you for your inquiry.

In your letter you provide the following information:
By your letter you ask whether the XXXXXX XXXX XXXXXX Corporation (Corporation “B”) is exempt from sales tax. Based on the fact you present, we believe the answer is yes. The XXXXXX XXXX XXXXXX Corporation (Corporation “B”) will enjoy the same exemption for which XXXXXX XXXX, Inc. (Corporation “A”) qualifies.

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.

I trust this information is of assistance. If I can be of further service, please feel free to contact me.

Sincerely,



Jim Weisgerber
Attorney
Tax Specialist

JW:jw


Date Composed: 07/12/2001 Date Modified: 10/11/2001