Private Letter Ruling

Ruling Number:P-1998-54
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Definition of retail sales.
Keywords:
Effective Date:06/24/1998



Body:
Office of Policy & Research


June 24, 1998


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Dear Mr. TTTTTTT:

We wish to acknowledge receipt of your letter which was received by this office on June 3, 1998, regarding the application of Kansas Retailers’ Sales tax.

Please be advised that the Kansas sales tax is imposed upon retail sales only. Retail sales are sales to final users or consumers. Therefore, since your company is purchasing the bulk liquefied gas tanks for lease to your customers, your company would be permitted to purchase the gas tanks exempt from sales tax.

If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.

Sincerely yours,



Thomas P. Browne, Jr.
Tax Specialist

TPB


Date Composed: 06/30/1998 Date Modified: 10/10/2001