Is a political subdivision's sale of a duty weapon to a retiring officer subject to Kansas sales tax?

Plain-English summary

A political subdivision asked how Kansas sales tax applies when it sells a retiring officer's duty weapon to that officer. The Department said the sale is taxable.

As a general rule, Kansas sales tax applies to transactions that transfer tangible personal property. The government exemption in K.S.A. 79-3606(b) covers the political subdivision's own purchases of property made under its authority — it does not cover the subdivision's sales of that property to an individual. So when the subdivision transfers the duty weapon to the retiring officer, that is a taxable retail sale, and Kansas retail sales tax applies.

What this means for you

Cities, counties, police departments, and other political subdivisions

Your exemption is for what you buy, not what you sell. When you sell surplus or retired equipment — like a duty weapon to a retiring officer — to an individual, treat it as a taxable retail sale and collect Kansas sales tax.

Retiring officers and individual buyers

Expect Kansas sales tax on a duty weapon (or similar equipment) you buy from the government employer; the government's own exemption does not carry over to your purchase.

Common questions

Q: The seller is a tax-exempt government body — why is the sale taxed?
A: Because K.S.A. 79-3606(b) exempts the subdivision's purchases, not its sales of property to individuals. The sale to the officer is a taxable retail sale.

Q: Does it matter that it was originally the officer's issued weapon?
A: No. Transferring the weapon to the officer for consideration is a retail sale of tangible personal property, which is taxable.

Citations and references

• K.S.A. 79-3606(b) — the exemption covering a political subdivision's direct purchases of tangible personal property; the Department held it applies to the subdivision's "purchases ... and not sales of purchased tangible personal property to retiring police officers," so "[t]he sale of the duty weapon would be subject to Kansas retail sales tax."

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: P-2005-012

Original ruling text

Private Letter Ruling

Body:

Office of Policy & Research

May 31, 2005

XXXXX
XXXXX
XXXXX
XXXXX

Dear XXXXX:

I have been asked to answer your letter of January 27, 2005. In it you ask how Kansas retail sales tax should be applied to the sale of a retiring officers duty weapon to said individual.

As a rule, sales tax is imposed on all transactions involving the transfer of tangible personal property. In this specific situation, KSA 79-3606(b) would cover transactions made by the political subdivision, XXXXX, in the authority of purchases for the political subdivision and not sales of purchased tangible personal property to retiring police officers. The sale of the duty weapon would be subject to Kansas retail sales tax.

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

DVL

Date Composed: 06/01/2005 Date Modified: 06/01/2005

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