Direct sales to the federal government and paid for directly by the federal government are exempt from retailers’ sales tax in Kansas. However, the federal Bucks Act (4USC Sec. 105-110), states that sales tax may be collected in federal areas, such as a military reservation, although not from the federal government itself. Therefore a business under contract with the Army Air Force Exchange Commission that sells meals to civilians and military personnel must charge state and local sales tax on the meals sold on military reservations in Kansas unless the sale is made directly to the federal government and paid for by the federal government. (Kansas Department of Revenue Private Letter Ruling No. P-2004-005, April 7, 2004)