Opinion Letter

Letter Number:O-2007-002
Tax Type:Kansas Compensating Tax; Kansas Retailers' Sales Tax
Brief Description:Tarps purchased by a farmer or rancher used to cover harvested hay.
Keywords:
Approval Date:06/25/2007



Body:
Office of Policy & Research


June 25, 2007


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Dear XXXXXXXXXX:

The purpose of this letter is to respond to your letter dated June 13, 2007; the content of your letter is duly noted.

You asked if tarps that are purchased by a farmer or rancher that are used to cover harvested hay would qualify for exemption from Kansas sales and compensating taxes as exempt farm machinery or equipment.

It is the opinion of the Kansas Department of Revenue that the use of the tarp as expressed above does qualify the tarp for exemption as farm machinery or equipment.


Sincerely,


Mark D. Ciardullo
Tax Specialist


MDC


Date Composed: 06/26/2007 Date Modified: 06/26/2007