Private Letter Ruling

Ruling Number:P-2001-130
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Weight management clinic for children and adults; fees and dues.
Keywords:
Approval Date:12/03/2001



Body:
Office of Policy & Research


December 3, 2001

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Dear XXXXXXXXXXXXX:

The purpose of this letter is to respond to your letter dated November 13, 2001.

In your letter you stated:

K.A.R 92-19-73 provides:
Your letter continues with a series of questions:

Are any of the aforementioned classes taxed, if so, which ones?

Answer: Fees paid by your clients for the purpose of attending or participating in any of the classes described in this letter, are not subject to Kansas retailers’ sales tax.

Is the fitness center membership of a weight management client taxed?

Answer: Yes.

Are food products sold to weight management clients taxed?

Answer: Yes.

Are the "Mommy Classes" taxed?

Answer: No.

Is the private weight management class taxed?

Answer: No.

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.

Sincerely,



Mark D. Ciardullo
Tax Specialist

MDC


Date Composed: 12/13/2001 Date Modified: 12/13/2001