Private Letter Ruling

Ruling Number:P-2018-001
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales Tax on labor for Construction contract
Keywords:Sales Tax and use of a resale exemption certificate on Labor for construction contracts
Effective Date:03/15/2018
Approval Date:03/15/2018



Body:


STATE OF KANSAS

Tax Policy
109 SW 9th STREET
PO BOX 3506
TOPEKA, KS 66601-3506
DEPARTMENT OF REVENUE
PHONE: 785-368-8222
FAX: 785-296-7928
www.ksrevenue.org
GOVERNOR JEFF COLYER, M.D.
SAMUEL M. WILLIAMS, SECRETARY

March 15, 2018


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< XXXXXXXXXX >

Re: Kansas Sales Tax

Dear Mr. XXXXXXXXXX:

I am in receipt of your correspondence of March 13, 2018. Thank you for your inquiry.

By your e-mail you have requested our advice regarding Kansas sales tax. Specifically, your e-mail states:
In response to your inquiry, I believe the explanation you seek can be found in our Publication KS-1525 Sales & Use Tax for Contractors, Subcontractors, and Repairmen, which is available through our website at: https://www.ksrevenue.org/pdf/pub1525.pdf#search=KS-1525 On page 9 of the publication, under the caption “Contractor’s Liability” we state:
I trust this information is of assistance. If I can be of further service, please feel free to contact me.


JW:jw

NOTE: This private letter ruling / opinion letter is based solely on the facts provided in your request for advice. If material facts or information were not disclosed this letter is null and void. This letter will be revoked without further action by the Department if the statutes, administrative regulations, published revenue rulings, or court decisions that materially affect this opinion are changed.



Date Composed: 03/20/2018 Date Modified: 04/17/2018