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              Exemption

              Certificates

              NOTE: Underlying law may have changed. 
              See Revenue Notice 19-04 concerning nexus.

              This booklet is designed to help businesses 
              properly use Kansas sales and use tax exemption 
              certificates as buyers and as sellers. It explains the 
              exemptions currently authorized by Kansas law and 
              includes the exemption certificates to use. Businesses 
              with a general understanding of Kansas sales tax rules 
              and regulations can avoid costly errors. Use this guide 
              as a supplement to the Kansas Department of 
              Revenue’s basic sales tax publication, KS-1510, 
              Kansas Sales and Compensating Use Tax. 

              As a registered retailer or consumer, you will receive 
              updates from the Kansas Department of Revenue 
              when changes are made in the laws governing sales 
              and use tax exemptions. Keep these notices with this 
              booklet for future reference. You may also obtain the 
              most current version of any exemption certificate or 
              publication from our website. 

Pub KS-1520 
(Rev. 11/15) 
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TABLE OF CONTENT

RETAILER RESPONSIBILITIES................................ 3 USING EXEMPTION CERTIFICATES ....................... 13
The Cardinal Rule Completing the Certificate
What is an Exemption Certificate? Penalties for Misuse
Accepting Exemption Certificates
Blanket Exemption Certificates SAMPLE EXEMPT ENTITY CERTIFICATE ............... 15
Record Keeping
EXEMPTION CERTIFICATES
BUYING YOUR INVENTORY .................................... 4 Agricultural (ST-28F) ...................................................................... 17
Resale Exemption Certificate Requirements Aircraft (ST-28L) .............................................................................. 18
Kansas Sales Tax Account Numbers Aviation Fuel Exemption (ST-28LA) .......................................... 19
Items Purchased Must Be For Resale Consumed in Production (ST-28C) ......................................... 20
Sample Completed Resale Exemption Certificate Designated or Generic (ST-28) ................................................ 21
Direct Mail Sourcing (ST-31) ..................................................... 23
SALES TAX EXEMPTIONS ...................................... 6 Dry Cleaning & Laundry Retailer (ST-28X) ......................... 24
Exempt Buyers Ingredient or Component Part (ST-28D) ............................... 25
Items Exempt from Sales Tax Integrated Production Machinery & Equipment (ST-201) 26
Uses that are Exempt Interstate Common Carrier (ST-28J) ...................................... 28
The Utility Exemption Multi-Jurisdiction (ST-28M) .......................................................... 30
Project Exemption Request Exempt Entities (PR-76) ..... 32
Project Exemption Request
SPECIAL SITUATIONS ............................................. 9 (PR-70b) ..................................... 34
Contractors Project Completion Certification (PR-77) ............................ 36
Project Exemption Certificates Railroad (ST-28R) ............................................................................ 37
Manufacturers and Processors Resale (ST-28A) ................................................................................ 38
Wholesalers Retailer/Contractor (ST-28W) ..................................................... 39
Paying Tax on Personal Use of Inventory Sales and/or Transient Guest Tax for Lodging (ST-28H) 40
When in Doubt…
Streamlined Sales Tax (PR-78SSTA) ......................................... 41
RELATED TOPICS ................................................... 12 Tire Retailer (ST-28T) ..................................................................... 43
U. S. Government (ST-28G) ........................................................ 44
Audit Issues Utility (ST-28B) .................................................................................. 45
Local Sales Tax Vehicle Lease or Rental (ST-28VL) .......................................... 47
Out-of-State Sales
Veterinarian (ST-28V) .................................................................... 48
Compensating Use Taxes
Warehouse Machinery & Equipment (ST-203) .................. 49

If there is a conflict between the law and information found in this publication, the law remains the final authority. Under no
circumstances should the contents of this publication be used to set or sustain a technical legal position. A library
of current policy information is also available on the Kansas Department of Revenue’s website at: ksrevenue.gov

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                                                                ACCEPTING EXEMPTION CERTIFICATES
                      RETAILER 
                      RESPONSIBILITIES                          An exemption certificate relieves a seller from collecting 
                                                                sales tax if it has obtained the required identifying 
                                                                information as determined by the director and the reason 
                                                                for claiming the exemption at the time of purchase. A seller 
THE CARDINAL RULE
                                                                should: 
Kansas retailers are responsible for collecting the full        1)  verify the identity of the person or entity presenting 
amount of sales tax due on each sale to the final user or           the exemption certificate; and 
consumer.  All Kansas retailers should follow this cardinal     2)  maintain the fully completed exemption certificate in 
rule:                                                               your sales tax records for at least three years. 
      All retail sales of goods and enumerated                  You should obtain the appropriate exemption certificate 
        taxable services are considered taxable                 from your customer at the time of the sale and no later 
          unless specifically exempt.                           than 90 days subsequent to the date of sale. 
Therefore, for every sale of merchandise or taxable             However, some customers claim to be exempt only after 
service in Kansas, the sales receipt, invoice, or bill MUST     the goods or services have been delivered, and deduct the 
either:                                                         tax from the bill. When this happens, you are still 
                                                                responsible for obtaining an exemption certificate from the 
•  show that the total amount of sales tax due was 
                                                                customer. If you are unable to secure an exemption 
      collected, or 
                                                                certificate the sale is considered taxable, and as the retailer, 
•  be accompanied by a Kansas exemption                         you will be liable for the tax. 
      certificate or Form PR-78SSTA (Streamlined 
      Sales Tax Agreement Certificate of Exemption). 
                                                                BLANKET EXEMPTION CERTIFICATES
WHAT IS AN EXEMPTION CERTIFICATE?
                                                                If you make recurring exempt sales of the same type to 
                                                                the same customer, you are not expected to obtain an 
An exemption certificate is a document that a buyer             exemption certificate for each transaction. Kansas law 
presents to a retailer to claim exemption from Kansas sales     provides that a seller is relieved of liability for the tax when 
or use tax. It shows why sales tax was not charged on a         he obtains a blanket exemption certificate from a purchaser 
retail sale of goods or taxable services. The buyer completes   with which the seller has a “recurring business relationship.” 
and furnishes the exemption certificate, and the seller keeps   Such certificate need not be renewed or updated when 
the certificate on file with other sales tax records.           there is a recurring business relationship between the buyer 
An exemption certificate must be completed in its               and seller. A “recurring business relationship” exists when 
entirety, and should:                                           a period of no more than 12 months elapses between sales. 
                                                                All of the certificates in this booklet may be used as blanket 
•  explain why the sale is exempt,                              certificates. 
•  be dated, 
•  describe the property being purchased unless                 All Tax-Exempt Entity Exemption Certificates (sample 
      using Form PR-78SSTA, and                                 shown on page 15) contain an expiration date. If a 
•  contain the seller’s name and address and the                Tax-Exempt Entity Exemption Certificate is obtained by the 
      buyer’s name, address, and signature.                     seller it can be used for all sales made prior to the expiration 
                                                                date as provided on the certificate. There is no need for 
Some exemption certificates also require a buyer to             the seller to obtain multiple copies of this Tax-Exempt Entity 
furnish the Kansas tax account number or request a              Certificate. 
description of the buyer’s business.  The exemption 
certificates for nonprofit organizations require the exempt 
entity’s tax ID number.                                         RECORD KEEPING

The Kansas exemption certificates that begin on page            You must keep all sales tax records, including exemption 
15 meet these requirements. The requirement also applies        certificates, for your current year of business and at least 
to Form PR-78SSTA. When the appropriate certificate is          three prior years. DO NOT send exemption certificates to 
used, and all the blanks are accurately filled out, the         the Kansas Department of Revenue with your sales tax 
certificate may be accepted by a retailer.                      return. 

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NOTE: A completed exemption certificate must be obtained from the
customer before the sale is exempt.
BUYING
YOUR INVENTORY Retailers from other states
As a general rule, wholesalers and buyers from other
states not registered in Kansas should use the Multi-
Jurisdiction Exemption Certificate (ST-28M) or a PR-78SSTA
Probably the most widely used sales tax exemption is to buy items for their resale inventory. These certificates
for the purchase of items intended for resale. When buying may also be used by wholesalers to buy their inventory. If
your inventory from a wholesaler or another retailer, or the inventory item purchased by an out-of-state retailer is
selling inventory items to another retailer, you will use a drop shipped to a Kansas location, the out-of-state retailer
Resale Exemption Certificate (ST-28A) or Form PR-78SSTA. may provide to the third party vendor a Resale Exemption
Certificate from any state, or the Multi-Jurisdiction
RESALE EXEMPTION CERTIFICATE REQUIREMENTS Exemption Certificate showing registration for any state.
They may also use PR-78SSTA exemption certificate. The
A resale exemption certificate has two requirements: law does not require that they have a Kansas registration in
1) the items purchased must be for resale in the usual order for the sale to be exempt.
course of the buyer’s business; and 2) the buyer must Sales Tax Account Number Format
have a Kansas sales tax account number, except in
drop shipment situations. Your Kansas sales tax account number has three distinct
parts:
A retailer should make sure both requirements are
provided before accepting a Resale Exemption Certificate
from the customer. The following discussion of these
requirements will help you avoid costly errors.
004-481880059F-01
ITEMS PURCHASED MUST BE FOR RESALE Tax Type. Each tax type administered by the Kansas
Department of Revenue has been assigned a number.
A buyer can use a resale exemption certificate only to The “004” is the number assigned to Retailers’ Sales Tax.
purchase the property that will be for resale and not for The tax type number appears on your registration certificate
personal or other nonexempt use. The property being and on the sales tax return.
purchased must be of the type normally sold at retail in the
Account Number = EIN (Employer Identification
usual course of the buyer’s business. For example, a
Number). The account number is your federal EIN,
restaurant owner cannot use an exemption certificate to
followed by the letter “F.” The nine-digit EIN is issued by
buy tires or appliances since a restaurant does not
the Internal Revenue Service to identify employers and
customarily sell these items.
businesses.
KANSAS SALES TAX ACCOUNT NUMBERS If you are not required to have an EIN, the Kansas
Department of Revenue will create an account number for
you. These account numbers begin with a “K” (or an “A” if
The Kansas Department of Revenue assigns a sales registering online with the Kansas Business Center) followed
tax account number to you after you complete a Business by eight numbers and the “F.” For example:
Tax Application (CR-16). The account number is printed
on your Retailers’ Sales Tax Registration Certificate and is 004-K12345678F-01
used to report and pay the sales tax you collect from your
Numerical Suffix. The two-digit code at the end of
customers to the Kansas Department of Revenue. It is also
the number is for the Kansas Department of Revenue’s
the number that MUST be provided on a Resale Exemption
use. For most taxpayers it is “01.” This code could either
Certificate (ST-28A) or Form PR-78SSTA.
denote the number of locations or number of registrations
CAUTION: DO NOT accept a photocopy of a under this EIN, “K”, or “A” number.
customer’s sales tax registration certificate instead
of a completed exemption certificate. You cannot
SAMPLE COMPLETED RESALE EXEMPTION
exempt a sale from tax simply because the buyer is a
CERTIFICATE
registered retailer.

A common misconception is that a sales tax account All the blanks on an exemption certificate should be
number is also a “tax-exempt” number. However, a sale is completed before the exemption certificate may be
not exempt simply because the buyer has a sales tax accepted by a retailer (page 14). Use the Resale Exemption
number. A tax number only proves the customer is a Certificate illustrated in the following example as a guide.
registered retailer; it does not certify that the item(s) Also, the Form PR-78SSTA may be used.
purchased are exempt (for resale or any other reason).

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             James Adams owns a  convenience store in Topeka, and buys his inventory from Wholesale Candies and Snacks. 
             His sales tax account number is 004-740000000F-01. The Resale Exemption Certificate he completed for his vendor 
             is below. He also purchased display racks from this vendor, but since he is the final consumer of the racks, they 
             were invoiced separately and he paid the sales tax on them. 

                                              KANSAS DEPARTMENT OF REVENUE 
                                              RESALE EXEMPTION CERTIFICATE 
The undersigned purchaser certifies that the tangible personal property or service purchased from: 

Seller:  _________________________________________________________________________________________________Wholesale Candies
                                                                          Business Name 
Address:  ________________________________________________________________________________________________123 Main Street                                                       Topeka                      KS                     66612
             Street, RR, or P. O. Box                                         City                            State                                                                           Zip 

will be resold by me in the form of tangible personal property or repair service.  I hereby certify that I hold valid Kansas sales 

tax registration number  ____________________________004-740000000F-01                                                             ,  and I am in the business of selling ___________________________food, gasoline, and beverages
                       (May attach a copy of registration certificate) 
_____________________________________________________________________________________________ 
                                         (Description of product(s) sold; food clothing, furniture, etc.) 
Description of tangible personal property or services purchased: _________________________________________________candy, gum, packaged snacks
________________________________________________________________________________________________________ 
I understand and agree that if the items purchased with this certificate are used for any purpose other than retention, demonstration, 
or display while being held for sale in the regular course of business, I am required to report and pay the sales tax, based upon the 
purchase price of the items. 

Purchaser: _______________________________________________________________________________________________James Adams Convenience Store
                                                             Name of Kansas Retailer 
Address:  ________________________________________________________________________________________________2171 Southwest Blvd                                   Topeka,                                  KS                      66611
             Street, RR, or P. O. Box                                         City                            State                                                                           Zip 

Signature:  ___________________________________________________________________James Adams                                                                                Date:  ___________________4/28/11

                               THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY. 
WHO MAY USE THIS CERTIFICATE? Only those businesses and organizations that are registered to collect Kansas sales tax and 
provide their Kansas sales tax registration number on this form may use it to purchase inventory without tax. For additional information 
see Publication KS-1520, Kansas Exemption Certificates. 
Nonprofit groups or organizations exempt by law from collecting tax on their retail sales of tangible personal property (such as a 
PTA or a nonprofit youth development organization) should use the exemption certificate issued to it by the Department of Revenue 
when buying items for resale. 
Wholesalers and buyers from other states not registered in Kansas should use the Multi-Jurisdiction Exemption Certificate, 
Form ST-28M, to purchase their inventory. HOWEVER, if the inventory item purchased by an out-of-state retailer who has sales tax 
nexus with Kansas is drop shipped to a Kansas location, the out-of-state retailer must provide to the third party vendor a Kansas 
sales tax registration number, either on this certificate or the Multi-Jurisdiction Exemption Certificate, for the sale to be exempt.                                                         If the out-
of-state retailer DOES NOT have sales tax nexus with Kansas, it may provide the third party vendor a resale exemption certificate 
evidencing qualification for a resale exemption, regardless of the state in which the retailer is registered for sales tax. 
Contractors, subcontractors, or repairmen may not use this certificate to purchase their materials, parts, or tools.  Retailer/ 
Contractors should use a Retailer/Contractor Exemption Certificate, Form ST-28W, to purchase their resale inventory. 
WHAT PURCHASES ARE EXEMPT? Only goods or merchandise intended for resale (inventory) are exempt. Tools, equipment, 
fixtures, supplies, and other items purchased for business or personal use are TAXABLE since the buyer is the final consumer of the 
property. 
The items purchased with this certificate must correspond to the type of business buying them. For example, a retail clothing store 
may only reasonably purchase items of wearing apparel and accessories with this certificate. All other kinds of items are not usually sold 
by a clothing store to their customers and, therefore, cannot be purchased with this certificate. 
LABOR SERVICES. This certificate applies ONLY to items of tangible personal property. A contractor may not use an exemption 
certificate to purchase the labor services of another contractor or subcontractor.  Taxable labor services performed by a contractor 
can ONLY be purchased without tax with a Project Exemption Certificate issued by the department or its authorized agent. 
RETAINING THIS CERTIFICATE: Sellers should retain a completed copy of this certificate in their records for at least three years 
from the date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which 
the seller has a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business 
relationship between the buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses 
between sales transactions. 
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                                                                 There are special rules applicable to exempt entities on 
                                                                 purchases for certain construction projects and repair work. 
                                                                 See Project Exemption Certificates (found herein). 
SALES TAX EXEMPTIONS
                                                                 Exception:    When the state of Kansas or nonprofit 
                                                                 hospital operates a taxable business (such as a public 
The sales tax exemptions authorized by Kansas law fall           cafeteria or gift shop), or when a political subdivision 
into three general categories. These are: entities who are       sells or furnishes utilities, “non-inventory items” 
exempt, specific  items that are exempt, and uses  of an         purchased for use in these taxable businesses are 
item that makes it exempt. This section explains each            taxable to the otherwise exempt group. 
category with examples and exceptions noted. Additional 
                                                                     A city’s gas utility must pay sales tax on office 
information about an exemption is part of the certificate 
                                                                     equipment, pipe and vehicles used (even 
designed for it. 
                                                                     partially) by it’s gas utility.  A hospital must 
                                                                     pay sales tax on its restaurant equipment, 
EXEMPT ENTITIES                                                  furniture, fixtures and reusable utensils purchased for its 
                                                                 public cafeteria. 
All of the following entities are exempt from sales tax          Credit Cards 
when making a direct purchase of goods. Most, but not all 
of these entities, are also exempt when making a direct          Many government agencies are issuing credit cards to 
purchase of a taxable service. The Tax-Exempt Entity             employees and agents who travel or make purchases while 
Exemption Certificate issued by the Kansas Department            on official business or on behalf of the agency. When the 
of Revenue to the entity states whether its exemption is         agency is responsible for payment of credit card charges, 
limited to just goods or whether the exemption extends to        purchases made by employees with said credit card are 
services as well. A direct purchase is one that is billed        exempt from Kansas sales or use tax as a direct purchase. 
directly to the exempt buyer. A retailer can require payment     When someone other than the exempt entity is responsible 
by check, voucher or warrant of the exempt entity, but it is     for payment of the credit card charge, the purchase is not 
not mandatory to do so.                                          automatically exempt. The appropriate exemption certificate 
                                                                 must be obtained. 
• The U.S. Government, its agencies and
instrumentalities                                                Exception: The rental of   hotel rooms by agents or 
• The state of Kansas and Kansas political sub-                  employees of the U.S. Government while on official 
divisions: school districts, counties, cities, etc.              business is exempt regardless of the method of payment. 
• Elementary and secondary schools
                                                                 Buyers who are NOT exempt 
• Noncommercial educational television and radio
stations                                                         A common misconception is that         all nonprofit 
• Nonprofit blood, tissue and organ banks                        organizations are exempt from retailers’ sales tax. While a 
• Nonprofit educational institutions                             nonprofit status for income tax purposes may be a 
• Nonprofit 501(c)(3) historical societies                       requirement for a Kansas sales tax exemption, nonprofit 
• Nonprofit hospitals                                            organizations that have not been granted a specific sales 
• Nonprofit 501(c)(3) museums                                    tax exemption must pay tax on their purchases. Groups 
• Nonprofit 501(c)(3) primary care clinics                       and organizations that are NOT EXEMPT from paying 
• Nonprofit 501(c)(3) religious organizations                    Kansas sales tax include alumni associations, charitable 
• Nonprofit 501(c)(3) zoos                                       and benevolent organizations, clubs, labor unions, and 
• Nonprofit youth development programs                           professional associations. 
• Parent-teacher organizations (PTA or PTO)
FOR A COMPLETE LIST OF EXEMPT ENTITIES SEE PAGE 16. 
                                                                 CERTIFICATES FOR TAX-EXEMPT ENTITIES
The 501(c)(3) designation refers to the section of the 
Internal Revenue Code under which a nonprofit entity has         Kansas law requires that all sales tax-exempt entities 
been granted an exemption from federal (and state) income        obtain and utilize only exemption certificates issued by he 
tax. Although used to define who qualifies for an exemption,     Kansas Department of Revenue or the SSTA exemption 
a nonprofit 501(c)(3) designation does not mean the              certificate (PR-78SSTA). These certificates, an example 
organization is automatically exempt from sales tax. Only        of which is on page 15, contain the exempt entity’s NAME, 
the entities listed under Kansas sales tax statutes are exempt   ADDRESS, and TAX EXEMPTION NUMBER issued by 
from paying Kansas sales tax on their direct purchases           the Kansas Department of Revenue. Any sales tax-exempt 
when the appropriate exemption certificate is completed          entity that does not have an exemption certificate may apply 
and provided to the retailer.                                    online at the Kansas Department of Revenue’s website. 
Although exempt by law, these entities must still support        The purpose of the tax-exempt exemption certificates is 
their exemption with a completed exemption certificate. This     to control fraudulent tax-exempt purchases and to assist 
booklet contains exemption certificates that can be used         retailers, sales people and cashiers in identifying exempt 
for each of these exempt buyers with examples and                entities and easily determining whether a claim for 
common pitfalls to avoid or, Form PR-78SSTA can be used.         exemption is valid, based on the exempt entity’s status. 
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Unless the seller already has it on file, if one of the entities   Railroad parts, materials, and services for railroad rolling 
listed on page 16 requests an exemption and they do not            stock used in interstate or foreign commerce 
present the Kansas Department of Revenue-issued                    Rolling stock (trucks, buses, tractor-trailers, etc.), repair 
certificate or Form PR-78SSTA (providing the purchaser’s           or replacement parts, and motor fuels purchased by 
Tax-Exempt Identification Number), the seller must deny            ICC carriers 
the request. The Kansas Department of Revenue asks that            Warehouse machinery     and equipment 
you advise the purchaser to contact us for guidance. 
Be advised that the tax-exempt entity exemption                    Other items not taxed in Kansas include food stamp 
certificate does not apply to farmers, to purchases by the         purchases, Child Nutrition Act (WIC) program purchases, 
federal government, to manufacturing and processing                lottery tickets, prescription drugs and insulin, and prosthetic 
related exemptions, or other use-based exemptions. Also,           and orthopedic appliances. 
the tax-exempt ID number is separate and apart from a              Prosthetic Devices/Mobility Enhancing Equipment/ 
Kansas sales tax registration number (format 004-                  Oxygen Delivery, Kidney Dialysis Equipment and 
XXXXXXXXXF-0X) required of anyone (including exempt                Enteral Feeding Systems purchased by the individual 
entities) making retail sales of taxable goods, services or        for whom prescribed in writing by a licensed physician, 
admissions in Kansas.                                              chiropractor, optometrist, dentist, or podiatrist are not 
Sales to Exempt Entities not based in Kansas                       taxed [K.S.A. 79-3606(r)]. Exempt prosthetic devices 
                                                                   include canes, crutches, eyeglasses, orthodontic braces, 
Many of the exemptions granted under K.S.A.                        prosthetic limbs and braces. Exempt mobility enhancing 
79-3606 also apply to non-Kansas organizations. While a            equipment includes chairlifts, patient lifts, bath lifts, 
Kansas-based organization must provide its numbered                stairlifts, railings; wheelchairs, and accessories attached 
certificate (or Form PR-78SSTA with the the Kansas                 to motor vehicles (such as wheelchair lifts and 
Department of Revenue-issued identification number) to             specialized hand or foot controls). For examples of 
make an exempt purchase of goods or taxable services in            prosthetic devices and mobility enhancing equipment 
Kansas, many non-Kansas exempt organizations will not              see Appendices L and M of Governing Board rules at 
have been issued an exempt entity ID number. While                 streamlinedsalestax.org. 
encouraged to obtain a Kansas exempt entity ID number              Repair and replacement parts and labor for the exempt 
(visit our website to apply), a non-Kansas exempt entity           equipment are also not taxable if you have the original 
(such as a school located in another state) making a direct        prescription order on file. Labor charges for installation 
purchase in Kansas will simply need to complete an                 of prescribed mobility enhancing equipment are exempt. 
exemption certificate for the retailer. The Designated or
Generic Exemption Certificate (ST-28) has been designed            Sales of prosthetic and mobility enhancing  equipment 
for this purpose.                                                  to doctors for their inventory, display or use in the 
                                                                   performance of their duties are taxable. 
ITEMS EXEMPT FROM SALES TAX                                        NOTE: This exemption does not apply to hot tubs, whirlpools, motor 
                                                                   vehicles, or personal property which when installed becomes a fixture 
                                                                   to real property (except for stairlifts or railings). 
These items are enumerated in the law as exempt from 
sales tax: 
Aircraft sales, parts, and repair services for carriers in         USES THAT ARE EXEMPT
interstate or foreign commerce; and repair, replacement 
and modification parts and service on all aircraft                 Items may also be exempt from sales tax because of 
Broadcasting equipment purchased by over-the-air free              how they are used. Items that are ingredient or component 
access radio and television stations to generate their             parts or are consumed in the production of property or 
broadcast signals                                                  services that are later sold to the final consumer are exempt. 
Drill bits &   explosives used in the exploration of oil & gas     These two exemptions are applicable to many types of 
                                                                   businesses. 
Drugs and pharmaceuticals sold to veterinarians 
Farm machinery     and equipment                                            IMPORTANT:    Contractors may NOT use the 
Food sold to groups providing meals to the elderly and                      Consumed in Production or the Ingredient or 
homebound, or sold by a nonprofit 501(c)(3)                        Component Part exemptions to buy their materials. 
organization under a food distribution program that sells          Ingredient or Component Part 
food below cost in exchange for community service 
Integrated production  machinery and equipment                     Items that become a part of a finished product to be 
                                                                   sold to the final consumer are exempt as ingredient or 
Materials purchased by a community action group to repair 
                                                                   component parts. In order to qualify the item must: 
or weatherize low-income housing 
Medical supplies   and equipment purchased by a nonprofit          • be necessary and essential to the finished product,
nursing home                                                       • be used in or on the finished product,
Public  health    educational materials purchased by a             • become a physical part of the finished product, and
nonprofit corporation for free distribution to the public          • become an ingredient or compound part of property
                                                                     or service for retail sale.
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As a general rule, if the item leaves with the product and
is not returned for reuse by the manufacturer or retailer, it is THE UTILITY EXEMPTION
an ingredient part. Examples include, but are not limited to:
• paper and ink for publishing newspapers and Utilities may be exempt from sales tax in much the same
magazines; way as goods or services — certain buyers are exempt,
• containers, labels, shipping cases, twine, and and certain uses are exempt. As used here, “utilities” are
wrapping paper which are not returned to the electricity, gas, water or heat.
manufacturer;
Buyers Who Are Exempt
• food that will be prepared and sold as meals;
• paper bags, drinking straws, and paper plates used The exempt buyers listed on page 6 do not pay sales
in food sales; tax on their utilities. However, when the state of Kansas, a
• feed for commercial livestock, and political subdivision, or a nonprofit hospital is also engaged
• fertilizer used in the production of plants and plant in a taxable business, utilities used in that business are
products produced for resale. TAXABLE, unless the use itself qualifies for exemption.
To use the Ingredient or Component Part Exemption Exempt and taxable uses for political subdivisions and
Certificate (ST-28D) or Form PR-78SSTA, the buyer must nonprofit hospitals are as follows.
have a Kansas sales tax account number OR a Kansas City Electric Departments. Exempt: Utilities used to
manufacturers’ or processors’ exemption number (see generate the electricity. Taxable: Utilities used to heat, cool
Manufacturers and Processors herein). and/or light the generating plant and/or administrative
offices.
Consumed in Production
Nonprofit Hospitals. Exempt: Utilities used to provide
Like ingredient or component parts, items that are medical services and nonprofit hospital administration;
“consumed in production” must meet certain qualifications electricity/gas to operate grills and ovens in the public
to be exempt. The item must be: cafeteria. Taxable: Utilities used by a gift shop; water to
• necessary and essential to the process, clean a cafeteria open to the general public.
• used in the actual process, Nonprofit corporations who provide nursing or foster
• consumed or dissipated by the process within one care for children, the elderly, or disabled may also be
year, exempt from paying sales tax on their utilities. To qualify,
• used in the process of producing, manufacturing, the Board of Tax Appeals (BOTA) must first have granted
processing, mining, drilling, refining or compounding the nonprofit corporation an exemption from real estate
of tangible personal property; the treatment of by-
property tax.
products or wastes from any such production
process; the providing of services; the irrigation of Exempt Utility Uses
crops; or the storage and processing of grain; and,
• not reusable for such purposes. Electricity, gas, water and heat used as an ingredient
or component partl; consumed in production; in the irrigation
Examples include utilities to power manufacturing of crops; for movement in interstate commerce; for
machinery, or fertilizers and insecticides used in growing providing taxable services; and, in the severing of oil are
crops. Additional examples are in the Consumed in exempt from sales tax.
Production Exemption Certificate (ST-28C).
NOTE: Agricultural and noncommercial residential use of electricity,
Exempt Agricultural Uses gas or heat are exempt from the state sales tax, but are subject to
any applicable local (city and/or county) sales tax in effect at the
Since many items used in agriculture are exempt either customer’s location. Agricultural and noncommercial residential use
as ingredient or component parts or are consumed in of water is exempt from both sale and local sales tax.
production, these two exemptions are part of the Agricultural Use these general guidelines and illustrations to
Exemption Certificate (ST-28F). Form PR-78SSTA may also determine if a portion of the utilities used by your business
be used. Other exempt agricultural uses include: is exempt. Unless part of an integrated production operation,
Agricultural animal (cattle, hogs, sheep, chickens, utilities used to light, heat, cool, clean, or maintain
ostriches, etc.) and aquatic animals and plants when equipment, buildings, or business facilities are TAXABLE.
used in the production of food for human consumption; Agricultural. State Exemption: Gas and electricity use
the production of animal, dairy, poultry, or aquatic plant related to farming or ranching, such as the electricity
and animal products, fiber, or fur; or the production of needed to operate milking machines or to run a grain auger.
offspring for the above purposes. The purchase of (Local sales tax applies.) Water use related to farming and
pleasure animals or pets is taxable. ranching is exempt from both state and local sales tax.
Seeds, tree seedlings, chemicals, and services purchased Consumed in Production. The utility use must meet
and used for the purpose of producing plants to prevent the consumed in production criteria on page 8. Exempt:
soil erosion on land devoted to agricultural use. Utilities used to operate tools and manufacturing
Propane used for an agricultural purposes (i.e., propane machinery. Taxable: Utilities to light, heat or cool a
to power farm implements or to provide heat for brooder nonproduction area.
or farrowing houses). Propane for recreational use, such Ingredient or Component Part. The utility use must
as RVs and barbecue grills, is taxable. meet the definition of an ingredient or component part as
8

- 9 -

described on page 8. Exempt: Water to make soft drinks IMPORTANT: When there is a change in your
or other beverages. Taxable: Water used to clean vats “Exempt Percent,” it is your responsibility to
and brewing equipment. immediately file a revised utility exemption form with your
Irrigation of Crops. Exempt: Electricity or other power utility provider.
sources to run an irrigation pump or water applied to
growing crops.
Movement in Interstate Commerce by Railroad or SPECIAL SITUATIONS
Public Utility. Exempt: Electricity or gas used to pump or
push oil or gas through an interstate pipeline, provided the
pipeline is registered with the Federal Energy Regulatory
Commission. Taxable: Utilities used by non-interstate CONTRACTORS
pipelines. Utilities used to operate railroad signal lights and
switches. A contractor, subcontractor, or repairman (hereafter
Noncommercial Residential. State Exempt: Gas and referred to as contractor ) is any person who agrees to
electricity used in your home for nonbusiness purposes. furnish and install parts or materials, or performs the labor
(Local sales tax applies). State and Local Exempt: Water service of installing the parts or materials for a specified
used in your home for nonbusiness purposes. price. Contractors are considered to be the final user or
consumer of their materials and must; therefore, pay sales
Gas and electricity used in an apartment or tax on them when purchased from their vendors.
condominium for nonbusiness residential
purposes are exempt from state sales tax but A retailer/contractor is a contractor who maintains an
local sales tax still applies. Water used in the inventory of materials. Examples of retailer/contractors
apartment or condominium for non-business residential are building, electrical, and plumbing supply houses that
purposes is exempt from both state and local sales tax. not only sell to the final consumer but also perform
construction or installation work.
Providing Taxable Services. To qualify, the service must
be subject to sales tax. Utilities used by those who provide This distinction between a contractor and a retailer/
nontaxable services, such as a doctor, lawyer, accountant, contractor only determines when sales tax is paid on
or childcare center are TAXABLE. materials. Materials are always taxable unless purchased
with a Project Exemption Certificate (PEC).
Utilities used in hotel rooms that are occupied
by hotel guests are exempt. Utilities for A contractor must pay sales tax on supplies and
lobbies, conference rooms, hallways, materials when buying from the supplier. If the supplier is
administrative offices, swimming pools, and an out-of-state retailer, a contractor will pay consumers’
parking lots are taxable. use tax on the supplies and materials (see Compensating
Severing of Oil. Exempt: Electricity or gas to power Use Taxes herein). Contractors cannot use a Resale
pumps that remove oil or gas from the ground. Taxable: Exemption Certificate to buy materials and supplies without
Electricity or gas for lighting and other nonextraction sales tax.
purposes at the pump station. A retailer/contractor must either collect sales tax
Obtaining a Utility Exemption when the merchandise is sold at retail or self-accrue
the tax due when materials are removed from its tax-
To request an exemption for electricity, gas or water exempt resale inventory for a contract job (see Paying
used in your business you must complete Statement for Tax on Personal Use of Inventory herein). Retailers/
Sales Tax Exemption on Electricity, Gas or Water Furnished contractors will use the Contractor-Retailer Exemption
Through One Meter (ST-28B). You will need to complete a Certificate (ST-28W) to purchase their inventory (may
form for each utility meter on which you are requesting an also use Form PR-78SSTA ).
exemption. Follow these steps to obtain an exemption on
your utility. Labor Services
1) Using the instructions and examples that accompany The services of installing, applying, servicing,
the form, determine your exempt percentage. You repairing, altering, or maintaining tangible personal
may need the assistance of a plumber or electrician property are subject to sales tax. This includes work
to complete the formula. performed on tangible personal property that, once installed
2) Give the original completed form to your utility or applied, becomes a part of real property. However, the
company along with all the workpapers and labor services of installing or applying are not taxable when
documents used to compute your “Exempt Percent.” performed in connection with the “original construction” of a
Be sure to keep a copy of the form and your work building or facility. “Original construction” is defined as the:
papers for your records. • first or initial construction of a new building or facility1,
3) The utility company may forward your exemption • addition of an entire room or floor to an existing
request to the Kansas Department of Revenue for building or facility,
review before granting the exemption. • construction, reconstruction, repair, replacement,
4) Once approved, the utility will grant the exemption. remodeling or renovation of a residence2,
9

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   • restoration, reconstruction, or replacement of a                              economic  development project. The qualifications are 
     building, facility or utility structure damaged or                            outlined in the request form PR-70b (found herein). 
     destroyed by fire, flood, tornado, lightning,
     explosion, windstorm, ice loading and attendant                                      IMPORTANT:    PECs are dated and are not 
     winds, terrorism or earthquake ,3                                                    retroactive. All materials purchased and all taxable 
   • completion of any unfinished portion of an existing                           labor services performed prior  to the effective date of the 
     building or facility, or                                                      PEC or  after the expiration date are taxable. Project 
   • construction, reconstruction, restoration,                                    exemptions apply only to one specific project and expire 
     replacement, or repair of a bridge or highway.                                upon completion of that project. 
 1 A facility is a mill, plant, or refinery; oil, gas, or water well; feedlot;     Agent Status for Project Exemption Certificates 
   and a transmission and distribution line owned by a REA or municipality.
 2 A residence includes all types of dwellings where individuals                   Certain exempt entities may request “Agent Status” when 
   customarily live — homes, apartments, nursing homes, etc.                       applying online for PECs. Agent Status, once granted, will 
3  A utility structure shall mean transmission and distribution lines owned        allow the following entities to complete the application online 
   by an independent transmission company or cooperative, the Kansas 
   electric transmission authority or natural gas or electric public utility. A    and be immediately approved for a PEC. The applicant 
   windstorm shall mean straight line winds of at least 80 miles per hour          can then print the PEC and supply it to contractors working 
   as determined by a recognized meteorological reporting agency or                for them. This Agent Status authority is limited to: State of 
   organization.                                                                   Kansas Correctional Institutions, Kansas Political 
   When a subcontractor is performing taxable labor                                Subdivisions, Nonprofit Hospitals and Nonprofit Schools, 
services for a general contractor, the subcontractor must                          and Education Institutions. 
charge sales tax to the general contractor.  A contractor                          Project Exemption Steps 
may NOT use a Resale Exemption Certificate to purchase 
the labor services of another contractor without tax.                              The following chronological steps illustrate how a PEC 
                                                                                   is requested, issued and used by the project’s owner, 
                                                                                   contractors and suppliers. 
PROJECT EXEMPTION CERTIFICATES (PECs) 
                                                                                   1)  A qualifying entity (petitioner) completes a request 
   A Project Exemption Certificate (PEC) is a numbered                                 for project exemption by completing a paper 
document issued only by  the Kansas Department of                                      application (found herein) or by applying online at 
Revenue or its authorized agent (See Agent Status herein).                             ksrevenue.gov   .  Agent Status PECs must be 
As the name implies, a PEC exempts the entire project                                  completed online in order that the petitioning authority 
(materials and labor) from sales tax. Two types of projects                            be able to immediately print a PEC.
may receive a project exemption. Projects for entities who                         2)  The Kansas Department of Revenue receives and           
are exempt, and certain economic development projects.                                 approves or denies the request (Agent Status online 
                                                                                       applications are approved automatically).
   The following exempt            entities    qualify to use Form 
PR-76 to request a PEC or apply online for most                                    3)  If approved, the Kansas Department of Revenue 
construction, remodel, or repair projects:                                             issues a numbered PEC to the petitioner. Agent Status 
                                                                                       – able to immediately print a PEC once the online 
    • Kansas political subdivisions                                                    application is completed.
    • Nonprofit hospitals                                                              The petitioner furnishes the numbered PEC (or Form 
                                                                                   4)
    • Nonprofit schools & educational institutions                                     PR-78SSTA that contains the PEC number issued by 
    • Nonprofit zoos                                                                   the Kansas Department of Revenue) to contractors 
    • Primary care clinics and health centers                                          and subcontractors for the job.
    • Religious organizations
    • U.S. Government and its agencies                                             5)  Contractors and Subcontractors furnish the numbers 
                                                                                       certificate (or Form PR-78SSTA including the PEC 
   Form PR-78SSTA may also be used; however, the                                       Number issued by the Kansas Department of 
purchaser must provide a the Kansas Department of                                      Revenue) to their suppliers.
Revenue-issued PEC Number on that form.                                            6)  Suppliers should put the certificate number on all 
                                                                                       project invoices to verify the sale of materials and/or 
            CAUTION: The state of Kansas and its agencies                              labor is exempt.
            DO NOT qualify for PECs (except state of Kansas 
            correctional institutions including a privately                        7)  When the project is complete, contractor(s) must 
constructed correctional institution contracted for state use                          furnish the Project Completion Certification (found 
and ownership). Materials purchased by contractors for a                               herein) to the petitioner with a copy to the Kansas 
state of Kansas project are taxable. Only direct purchases                             Department of Revenue.
by the state of Kansas or its agencies are sales tax exempt                        8)  Contractor(s) keep all project invoices for five years.
– using their the Kansas Department of Revenue issued
Tax-Exempt Entity Exemption Certificate (or Form PR-                               MANUFACTURERS AND PROCESSORS
78SSTA containing the Tax-Exempt Entity Identification
Number issued by the Kansas Department of Revenue).
                                                                                   Manufacturers and processors are eligible to purchase 
   A project may also qualify for a PEC because it is an                           their raw materials or parts exempt from sales tax. However, 
                                                                                10

- 11 -

if they do not also sell to the final consumer and have a tax        When you remove merchandise from your inventory to 
account number, they will not be able to provide a Kansas            use personally or as a gift, you become the final consumer 
retailers’ sales tax account number that is required in order        or user of the item(s) and must pay sales tax. The sales tax 
to use the Ingredient or Component Part Exemption                    is based upon your cost for the item, not its retail price. 
Certificate (ST-28D). 
                                                                     To report and pay the tax on tax exempt inventory used 
  To remedy this situation, the Kansas Department of                 for a taxable purpose, use the line or column of your sales 
Revenue issues a manufacturers’ or processors’ sales tax             tax filing entitled Merchandise Consumed. Retailer/ 
exemption number to those manufacturers and processors               contractors will also use this line or column to report the 
that never make a retail sale, and therefore do not have a           cost of materials removed from a tax exempt inventory for 
sales tax account number. Use this number on the                     use on a contract job. 
Ingredient or Component Part Exemption Certificate (ST-
28D) or Form PR-78SSTA when buying raw materials. To 
obtain a manufacturers’ or processors’ sales tax exemption           WHEN IN DOUBT ...
number, apply online at  the Kansas Department of 
Revenue’s website.                                                   When there is a question that is not answered in this 
                                                                     booklet, contact the Kansas Department of Revenue. DO 
      CAUTION: Manufacturers and processors who                      NOT GUESS. Clarification of whether a sale is taxable or 
      make sales to the final user or consumer must be               exempt will save you time in dealing with the issue in the 
      registered to collect sales tax on these sales. Often          future and could also save you money by avoiding costly 
these sales are to their employees – a the sale of factory           sales tax deficiencies. 
seconds or first-quality products at discount. 
                                                                     Many questions can be answered by the customer 
WHOLESALERS                                                          representatives in our office, or by consulting the Kansas 
                                                                     Department of Revenue’s Policy Information Library on our 
                                                                     website. However, there are unique situations that may require 
  A wholesaler is a company that sells    only to other 
                                                                     an interpretation or clarification based upon the law, 
wholesalers or to retailers registered for sales tax. 
A wholesaler by definition never sells to the final consumer         regulations, and specific facts of the case. When this 
(retail sale). Kansas wholesalers are not required to register       happens, document the problem or question in writing and 
with the Kansas Department of Revenue to collect sales tax.          request a Private Letter Ruling or an Opinion Letter from the 
                                                                     Kansas Department of Revenue. Mail or fax your request to: 
  An exemption certificate must accompany wholesale 
                                                                                  Office of Policy and Research
sales. When a wholesaler sells to a Kansas retailer for 
                                                                                  Kansas Department of Revenue
resale, the Resale Exemption Certificate (ST-28A) or 
                                                                                  915 SW Harrison St., Room 230
PR-78SSTA should be used.  The Multi-Jurisdiction 
                                                                                  Topeka, KS 66612-1588
Exemption Certificate (ST-28M) is used when a wholesaler 
                                                                                      Fax: 785-296-7928
is buying inventory, selling to another wholesaler, or selling 
to a retailer from another state (may also use Form                  You will receive a written ruling within 30 days after 
PR-78SSTA).                                                          your request (and any additional information necessary 
                                                                     for the ruling) is received. 
  A wholesale company that only occasionally makes retail 
sales must still register to collect sales tax. To simplify sales    IMPORTANT:  Although they are published in our 
tax reporting in this situation, it is suggested that a separate     Policy Information Library, Opinion Letters and 
retail division be established within the organization from          Private Letter Rulings are limited ONLY to the requesting 
which all retail sales are made.                                     taxpayer and that taxpayer’s specific factual situation. They 
                                                                     cannot be relied upon or cited by any other person. 
      Sharon Jones purchases the inventory for 
      her clothing store without tax using a Resale                  Policy Information Library 
      Exemption Certificate. When she takes a 
      blouse out of inventory for a gift and a suit                  As a service to taxpayers our      website contains a 
for herself, she reports her cost in these items ($70.00)            library of policy information for all taxes administered by 
under Merchandise Consumed       (line 2) of her sales tax           the Kansas Department of Revenue. This policy library 
filing. The amount becomes a part of the net sales total on          contains the Kansas Statutes and Regulations, Revenue 
which sales tax is due.                                              Notices, Revenue Rulings and other written advice issued 
                                                                     by the Kansas Department of Revenue. Opinion Letters 
                                                                     and Private Letter Rulings are also included, but are 
PAYING TAX ON PERSONAL USE OF INVENTORY                              “scrubbed” to protect the privacy of the taxpayer — any 
                                                                     information that would identify the taxpayer, such as name, 
  All of the exemption certificates in this booklet have this        address, product, etc., is blanked out. 
statement above the buyer’s signature: 
                                                                     Key Statutes and Regulations 
  “The undersigned purchaser understands and agrees that
  if the property or services are used other than as stated          The information in this guide is based on these statutes 
  above or for any other purpose that is not exempt from sales       and regulations and others cited are in the text. They are a 
  or compensating tax, the undersigned purchaser becomes             part of the policy library on our website. 
  liable for the tax.” 
                                                                  11

- 12 -

K.S.A. 79-3602 – Sales tax definitions the customer provides a Kansas sales tax number or a
K.S.A. 79-3603 – Taxing statute copy of a certificate of registration. A completed resale
K.S.A. 79-3606 – Exempting statute exemption certificate (or Form PR-78SSTA) must also be
K.S.A. 79-3651 – Exemption certificates obtained. See Resale Exemption Certificate Requirements
K.A.R. 92-19-25b – Exemption certificates on page 4.
K.A.R. 92-19-66e – Project Exemption certificates
A retailer fails to remit sales tax to the state
because the customer crossed the tax off the
bill without providing a completed exemption
RELATED TOPICS certificate.
A retailer is still responsible for obtaining an exemption
certificate even when the customer refuses to pay the tax.
In the absence of a completed exemption certificate, the
AUDIT ISSUES sale is taxable, and the sales tax is due.

Your sales tax records, including exemption certificates, Failure of contractors to pay tax on materials
are subject to audit by the Kansas Department of Revenue. used in a project for an exempt entity (such as a
If your exemption certificates are found to be missing or school, nonprofit hospital, religious organization,
incomplete during an audit, you have only 120 days from the federal government) that did not obtain a PEC.
notice by the Director of Taxation to obtain completed A contractor is responsible for paying the sales tax on
exemption certificates for these sales. [K.S.A. 79-3609(a)]. all materials used in performing labor services, unless
Since our audits usually cover a three-year period, this working under a PEC-issued by the Kansas Department
task can be very time-consuming. If you cannot locate the of Revenue or its authorized agents (see pages 10-11).
customer or the customer refuses to comply, you may When the exempt entity has not obtained a project
become liable for the sales or use tax due on that sale, exemption number, materials purchased or furnished by
plus penalty and interest. its contractor(s) are taxable.

Avoiding Common Errors. Here are some of the
LOCAL SALES TAX
most common exemption certificate errors we find
during an audit with tips on how to correct or avoid
making these mistakes. Each Kansas county or city has the authority to levy a
local sales tax. When levied, a local sales tax rate is added
An exemption certificate is incomplete. to the statewide sales tax. The resulting total is collected
from the consumer and then sent by the retailer to the
Completing every blank on the certificate designed for Kansas Department of Revenue. Unless otherwise noted,
that exemption will help to avoid most errors. All exemption a sales tax exemption exempts the sale from the state, city,
certificates must have the name of the seller, the name county and special taxing district sales taxes. A list of all
and address of the purchaser, the reason it is exempt, and the combined state and local tax rates, Sales Tax Jurisdiction
be signed and dated by the purchaser. Code Booklet (Pub. KS-1700) can be found on our website.
The resale, retailer/contractor, tire excise, and dry
cleaning exemption certificates must also show a Kansas OUT OF STATE SALES
tax registration number for that tax type. Exemption
certificates for nonprofit organizations require the exempt
entity’s tax identification number. Kansas sales tax law applies only within the boundaries
of Kansas. When goods or merchandise are shipped or
A resale exemption certificate was accepted that delivered outside of Kansas (and not returned to a point in
does not show a Kansas sales tax registration Kansas), Kansas sales tax is not due. Out-of-state delivery
number. may be made by the seller, a common carrier, or through
the mail.
A resale exemption certificate that is missing the
purchaser’s Kansas registration number is incomplete and, Since these sales are a deduction on your sales tax
therefore, not acceptable. Furthermore, a retailer cannot return like an exempt sale, your books and records must
accept an exemption certificate from a purchaser who does show the merchandise was delivered outside Kansas.
not provide a Kansas sales tax registration number except Acceptable proof of an out-of-state sale is a:
when the out-of-state purchaser for resale is having the
item drop shipped to a customer in Kansas. Wholesalers • Waybill or bill of lading, showing delivery to another
state,
and out-of-state retailers should use the Multi-Jurisdiction
Exemption Certificate (ST-28M) or Form PR-78SSTA, when • Post office, insurance, or registry receipt,
buying their resale inventory in Kansas. • Trip sheet signed by the seller’s delivery agent,
showing the address and signature of the person
Tax-free sales are made to a buyer that provides outside Kansas who received the merchandise.
only a Kansas sales tax number. When goods or merchandise are delivered to a buyer
A retailer cannot exempt a sale from tax simply because in Kansas, Kansas sales tax is due even though the buyer
12

- 13 -

may later transport the property out of Kansas. See page • Operation of mobile stores in Kansas (example:
4 for a discussion of drop shipments. trucks with driver salespersons).
NOTE: If you have established a physical presence or “nexus” in • Stocking inventory in a Kansas warehouse or on
another state, you may be required to register for that state’s sales consignment.
or use tax. See What is Nexus? herein. • Providing tangible personal property for lease or
rental in Kansas.
• Delivering merchandise to Kansas customers using
COMPENSATING USE TAXES company vehicles or contract carriers, rather than
interstate common carriers.
Sales tax exemption certificates may also be used to • Providing or contracting for installation, repair,
claim exemption from compensating use tax. This use tax construction, or other services in Kansas.
applies to purchases of goods from businesses in other (Maintenance contracts require a Kansas retailers’
states and its purpose is to protect Kansas businesses sales tax registration).
from unfair competition from businesses in other states If you are a retailer in another state, and any of the
that may not charge tax. The use tax rate is the same as above describes your business activity in Kansas or the
the state and local sales tax rate in effect where the item is activities of your agents, you are required to register and
used, stored or consumed. There are two types of use collect the appropriate tetailers’ dales or compensating use
tax: Consumers’ Compensating Use Tax and Retailers’ tax from your Kansas customers.
Compensating Use Tax.
A Kansas resident orders a personal
Consumers’ Compensating Use Tax computer from an Illinois retailer, which is
Consumers’ Compensating Use Tax is due when goods shipped to him from its warehouse in St.
or merchandise are purchased outside Kansas for use, Louis. The Illinois retailer also maintains a
storage, or consumption (not resale) Kansas,in and a retail outlet in Kansas. This out-of-state retailer isrequired
sales tax equal to the state and local sales tax rate in effect to collect and remit Kansas retailers’ compensating use
where the item is used, stored or consumed, has not been tax on this sale.
paid. The tax applies whether the item is shipped into
A Kansas resident orders furniture from a
Kansas or purchased outside of Kansas and brought back
Nebraska retailer. The retailer delivers the
into Kansas. For Kansas businesses, use tax is due when
furniture to her home in Kansas using its own
equipment, fixtures and supplies are purchased from
another state without tax. An alphabetical listing of all delivery vehicle. This Nebraska retailer is
combined state and local tax rates, see our Sales Tax required to register with the Kansas Department of
Jurisdiction Code Booklet (Pub. KS-1700) for an Revenue to collect Kansas Retailers’ Compensating Use
alphabetical listing of all combined state and local tax rates. tax, since the delivery of the furniture into Kansas with a
Tax rates for specific addresses may be found in the online company vehicle has established nexus.
tax rate locator. Both can be found on our website. Similarly, a Kansas retailer may establish “nexus” in
A Topeka Kansas hotel needs to replace its another state in these same ways. If any of the nexus
worn out linens and room furniture. The hotel activities listed on the previous page describe your business
buys them from a Texas company; sales tax activity in another state, you should contact that state to
is not charged on the invoice. This hotel will register to collect the sales/use tax from your customers in
owe the compensating use tax rate in effect where the those states. If you fail to register in those states, you may
hotel is located (Topeka) on the total delivered price become liable for the taxes that were not collected.
(including shipping, handling, freight or delivery charges)
of the linens and furniture. Additional information about Kansas use taxes, including
sample completed returns for individuals and businesses
Retailers’ Compensating Use Tax is in our Publication KS-1510 , Kansas Sales and
Compensating Use Tax. All retailers operating in Kansas
Out-of-state retailers collect this use tax on merchandise should obtain a copy of this publication — available on our
they deliver or ship to their Kansas customers. Retailers in website.
other states are required to register and collect the Kansas
Retailers’ Compensating Use Tax from their Kansas
customers if they have a physical presence in Kansas or
have established “nexus.” USING EXEMPTION
What is Nexus? CERTIFICATES

Nexus is defined as a “means of connection” or a “link;”
it means you have a business presence for tax purposes. On the pages that follow, in alphabetical order, are the
What constitutes nexus varies from situation to situation. exemption certificates currently provided by the Kansas
Some of the ways that a business may establish nexus in Department of Revenue for the specific exemptions in
Kansas are listed below. Kansas sales tax law. The certificates are designed to be
reproduced directly from this book or, if you prefer, you
• Kansas business location, including an office.
may download them from our website.
• The presence in Kansas of sales or service
representatives. BEFORE ACCEPTING ANY CERTIFICATE, carefully
13

- 14 -

read the exemption statement and the accompanying exemption certificate is also not complete unless the
explanation and instructions. Most certificates contain a customer supplies the appropriate tax account
restatement of the Kansas law (K.S.A. — Kansas Statutes numbers required by the certificate. On the resale
Annotated), or regulation (K.A.R. — Kansas Administrative exemption certificate, the seller may request a copy
Regulations) that established the exemption. of the buyer’s sales tax certificate of registration.
IMPORTANT: If your customer or the purchase 3) Give specific descriptions.
does not fit the definition or the exempt examples Be as precise as possible when describing the
given in the certificate, the sale is most likely not exempt. property or services purchased. You may use an
itemized list, refer to an itemized invoice number, or
COMPLETING THE CERTIFICATE at the very least provide a general description of the
items. When describing a business activity, include
the principal product(s) sold or manufactured.
Follow these three guidelines when completing any
exemption certificate.
PENALTIES FOR MISUSE
1) Print or type all information, except for the
authorized signature.
A buyer who issues an exemption certificate in order to
The information on the certificate must be legible unlawfully avoid payment of the sales tax for business or
both to you and to our auditors. Do not print a personal gain is guilty of a misdemeanor, and upon
signature, although it is often helpful to print or type conviction may be fined up to $1,000 or imprisoned for up
the name below the signature. to a year, or both. When a buyer is found to have used a
2) Fill in all the blanks. Resale Exemption Certificate to avoid payment of the tax,
the director may also increase any penalty due on the tax
A certificate is complete only when all the requested by $250 or 10 times the tax due, whichever is greater, for
information is provided. Addresses must include the each transaction where the misuse of a resale exemption
street or PO box, city, state, and zip code. An certificate occurred. [K.S.A. 79-3651(g)]

- 15 -

Kansas Department of Revenue

Sales and Use Tax Entity Exemption Certificate

The Kansas Department of Revenue certifies this entity is exempt from paying Kansas sales and/or compensating use tax as stated below.

Kansas Exemption Number: <Cert_Number> Expiration Date: <Expire_Dt>

The tax-exempt entity understands and agrees that if the tangible personal property and/or service are used other than as stated, or for any purpose
that is not exempt from the tax, the tax exempt entity is liable for the state and local sales or use tax. The unlawful or unauthorized use of this
certificate is expressly prohibited, punishable by fine and/or imprisonment. The certificate is issued for the sole use of the exempt entity as named.

<Pet_Auth_Name>
<Address1>
<Address2>
<City_St_Zip>

EXEMPT ENTITY INFORMATION:

Authorization and scope:
• K.S.A 79-3606(c) & (d) - Public or Private Elementary or Secondary Schools or Nonprofit Educational Institutions.
• Exemption applies to all direct purchase, rental or lease of tangible personal property and services, except purchases of goods for human
habitation and indirect purchases by a contractor for a real property project.

Limitations:
• Only direct purchases are exempt through the use of this certificate.
• This entity qualifies for exemption on indirect purchases by a contractor through the issuance of a Project Exemption Certificate (PEC).
PECs should be obtained from the department prior to the start of the project. Apply on-line at KDOR’s web site: www. ksrevenue.gov
• This exemption does not apply to the purchase of any construction machinery, equipment or tools used in the constructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities for the exempt entity.
• Subject to sales tax are purchases of capital goods used for human habitation (i.e. residential housing and dormitories) to include materials
for construction, remodeling or repair and furnishings such as beds, curtains, desks and furniture. Labor services on dormitories are
exempt as residential construction.

______________________________________________________ _______________________
Exempt Entity Authorized Signature (Officer, Office Manager or Administrator) Federal ID Number
________________________________________________________________ _______________________
Printed Name Date

RETAILER INFORMATION:
• To qualify for exemption, the certificate must have an expiration date in the future and be signed by an authorized individual.
• Payment must be made by the entity on their checking account or on a credit/debit card issued to the entity. Acceptance of cash, personal checks,
or personal credit/debit cards is not allowed for a tax exempt purchase.
• The entity must have a Kansas exemption certificate. Exemption certificates issued by other states are not valid in Kansas.
• Retailers are required to maintain a copy of the purchaser’s certificate in their records for at least 3 years from the date of purchase. Retailers
must maintain a current certificate on file.
• Selling tax exempt goods or services that are not exempt by statute may result in the assessment of tax.
• A completed certificate may be used as a blanket exemption for future purchases when of the same type and for the same exempt purpose.

____________________________________________________________________________________________________
Seller’s name and address

____________________________________________________________________________________________________
Description of goods and/or services purchased
For additional information on Kansas sales and use taxes see Publication KS-1510, Kansas Sales Tax and Compensating Use Tax and Publication
KS-1520, Kansas Exemption Certificates, located at: www.ksrevenue.gov Questions would be directed to Taxpayer Assistance at 785-368-8222.
PR-78ED
(07/09)

- 16 -

The following entities and organizations are now authorized to receive a Tax-Exempt Entity Exemption Certificate from he 
Kansas Department of Revenue. (See sample on previous page.) 

State of Kansas and its agencies                                       Dreams Work, Inc. (effective 7/1/2006)
Kansas political subdivisions – cities, counties, townships school     KSDS, Inc. (effective 7/1/2006)
districts                                                              Lyme Association of Greater Kansas City, Inc.
Nonprofit hospitals                                                    (effective 7/1/2006) 
Nonprofit blood, tissue and organ banks                                Dream Factory, Inc. (effective 7/1/2007) 
Nonprofit educational institutions (colleges, universities, trade      Ottawa Suzuki Strings, Inc. (effective 7/1/2007) 
schools, etc. providing education above grade 12)                      International Association of Lions Clubs (effective 7/1/2007) 
Elementary and secondary schools                                       Johnson County Young Matrons, Inc. (effective 7/1/2007) 
Kansas groundwater management districts                                American Cancer Society, Inc. (effective 7/1/2007) 
Rural water districts and water supply districts                       Community Services of Shawnee, Inc. (effective 7/1/2007) 
Port authority                                                         Angel Babies Association (effective 7/1/2007) 
Nonprofit nursing home, assisted living facility, interim care home    Habitat for Humanity for housing project materials 
Nonprofit, nonsectarian, comprehensive youth development               Free-Access Radio and TV Stations 
organizations                                                          Religious Organizations 
Community-based mental retardation facilities or mental health         Primary care clinics and health centers serving the medically 
centers                                                                underserved 
Nonprofit public health corporations                                   Kansas Academy of Science 
Community action groups/agencies for weatherization of                 Domestic violence shelters that are members of the Kansas 
low-income homes                                                       Coalition against Sexual and Domestic Violence (KCSDV), 
Nonprofit museums                                                      (effective 1/1/2005) 
Nonprofit historical societies                                         Kansas Bioscience Authority  (effective 7/1/2004) 
Nonprofit zoos                                                         Special Olympics Kansas, Inc. (effective 7/1/2006) 
Public broadcasting stations (radio and TV)                            Marillac Center, Inc. - purchases of tangible personal property 
Nonprofit organizations building Kansas Korean War Memorials           only (effective 7/1/2006) 
Parent-Teacher Associations and Organizations                          West Sedgwick County - Sunrise Rotary Club and Sunrise 
Contractors preparing meals for the homebound elderly, disabled,       Charitable Fund (effective 7/1/2006) 
indigent or homeless (i.e., Meals on Wheels)                           County Law Libraries (effective 7/1/2006) 
Rural volunteer fire fighting organizations                            501(c)(3) Homeless Shelters (effective 7/1/2006) 
Kansas chapters of these Organizations:                                Jazz In The Woods, Inc. (effective 7/1/2007) 
American Heart Association                                             Frontenac Education Foundation (effective 7/1/2007) 
Kansas Mental Illness Awareness Council                                Rotary Club of Shawnee Foundation (effective 7/1/2007) 
American Diabetes Association, Kansas Affiliate                        Victory In The Valley, Inc. (effective 7/1/2007) 
American Lung Association                                              Booth Theatre Foundation, Inc. (effective 7/1/2007) 
Kansas Alliance for the Mentally Ill                                   TLC Charities Foundation, Inc. (effective 7/1/2007) 
Alzheimer’s Disease and Related Disorders Association, Inc.            Wayside Waifs (effective July 1, 2008) 
Parkinson’s Disease association                                        Goodwill Industries Easter Seals of Kansas (effective May 28, 2009) 
National Kidney Foundation (of KS and Western MO)                      Goodwill Industries of Kansas, Inc. (effective May 28, 2009) 
Heartstrings Community Foundation (effective 1/1/2005)                 All American Beef Battalion, Inc. (effective May 28, 2009) 
The Cystic Fibrosis Foundation, Heart of America Chapter               Kansas Fairgrounds Foundation (effective May 28, 2009) 
(effective 1/1/2005)                                                   Sheltered Living, Inc. (effective May 28, 2009) 
Spina Bifida Association (effective 1/1/2005)                          Wichita Children’s Home (including PEC - effective July 1, 2014) 
CHWC, Inc. (effective 7/1/2006)                                        Beacon, Inc. (effective July 1, 2014) 
Cross-lines Cooperative Council (effective 7/1/2006)                   Reaching Out from Within, Inc. (July 1, 2014) 

                                                                    16

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                                     KANSAS DEPARTMENT OF REVENUE                                            466318
                              AGRICULTURAL EXEMPTION CERTIFICATE
Seller Name: __________________________________________________________________________________________________________________________________________________________________________
Seller Address:   _______________________________________________________________________________________________________________________________________________________________________
                              Street                                    City                           State     Zip Code
Purchaser Name: ___________________________________________________________________________________________________________________________________________________________________
Purchaser Address:________________________________________________________________________________________________________________________________________________________________
                              Street                                    City                           State     Zip Code
Provide a description of tangible property or services purchased:_________________________________________________________________________________________
_______________________________________________________________________________________________________________________________________________________________________________________________

PART A (required) - QUALIFYING EXEMPTION
Check all that apply.
o Property purchased is an ingredient or component part. Complete Part D. [see K.S.A. 79-3606(m)]
o Property purchased is consumed in production. Complete Part D. [see K.S.A. 79-3606(n)]
o Property purchased is propane for agricultural use. Complete Part D. [see K.S.A. 79-3606(w)]
o Property purchased is farm machinery and equipment or aquaculture machinery and equipment, repair and replacement parts 
  therefor or services performed in  repair and maintenance of such machinery and equipment, which will be used exclusively in 
  farming, ranching, or aquaculture production. If property is a work-site utility vehicle. Complete Part C. [see K.S.A. 79-3606(t)]
o Property purchased is seed, tree seedling, fertilizer, insecticide, herbicide, germicide, pesticide, fungicide, or services, purchased 
  and used for the purpose of producing plants in order to prevent soil erosion on land devoted to agricultural use. Complete Part D. 
  [see K.S.A. 79-3606(mm)]
o Property purchased is tangible personal property or services necessary to construct, reconstruct, repair, or replace any fence that 
  is used to enclose land devoted to agricultural use. Complete Part B. [see K.S.A. 79-3606d(b)]

PART B - FENCING
Location of agriculture land: ___________________________________________________________________________________________________________________________________________________
                                                   City                                 State Zip Code       County
Name of agricultural landowner or operator:        __________________________________________________________________________________________________________________________
o By checking this box, I certify that I have read the instructions included on the back of this form and the tangible personal property 
  or services purchased will be used to enclose land which is devoted to agricultural use only and I acknowledge that any tangible 
  personal property or service purchased which is not used exclusively to enclose land devoted for agricultural use is subject to
  Kansas sales tax. Complete Part D.

PART C - WORK-SITE UTILITY VEHICLE
Confirm that the purchased vehicle has all the following specifications.
o Vehicle is NOT less than forty-eight (48) inches in width
o Vehicle’s unladen weight, including fuel, is more than eight hundred (800) pounds
o Vehicle is equipped with four or more non-highway tires
o Vehicle is equipped with bench or bucket type seating
o Vehicle is equipped with bed or cargo box for hauling materials
All five boxes must be checked for the vehicle to qualify for the agricultural exemption.
Select all activities the vehicle will be used for:
o Farming         o  Ranching        o Agriculture
Describe how the vehicle will be used in each activity selected above:_________________________________________________________________________________
________________________________________________________________________________________________________________________________________________________________________________________________
o By checking this box, I certify that I have read the instructions included on the back of this form and the vehicle purchased will be 
used exclusively in farming, ranching, or aquaculture production and that using the vehicle in any other activity, such as hunting 
or other recreational purposes, subjects the vehicle to Kansas sales tax. Complete Part D.

PART D (required) – CERTIFICATION FOR ALL PURCHASERS INCLUDING CONTRACTORS
I declare under penalty of perjury under the law of the State of Kansas that the foregoing is true and correct and that I have read the guidance included 
on the back of this form. I further understand that in the event the property so purchased is not used in accordance with the exemption checked above, 
I may be liable for any Kansas sales tax owed and any applicable penalties and interest.
_______________________________________________________________________________________________________________________________________________________________________________________________
Signature                                               Print Name                                           Date
o Check this box and sign above as a purchaser, if you are a contractor purchasing materials (tangible personal property) for 
  fencing used to enclose land devoted to agricultural purposes.
ST-28F (Rev. 8-22)

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                            AGRICULTURAL EXEMPTION INSTRUCTIONS

GENERAL INSTRUCTIONS
All purchasers must complete Part A and Part D of the form. Part B and  Part C are only required to be completed, if applicable 
to the items being purchased. Sellers/retailers should retain a completed copy of this certificate in their records for at least three 
years from the date of sale.

PART A
Ingredient or Component Part
Exempt: wheat, corn, milo, soybean, sunflower seed used to produce these crops; feed for beef or dairy cattle, sheep, and hogs;
ground grain for chickens in a poultry or egg-laying operation; food for aquatic plants and animals (fish); baler twine, baler wire,
and bale wrap which is used on hay that will be resold or used in a livestock production operation.
Taxable: bedding plants and seeds for a home garden; or food for pets and pleasure animals.
Consumed in Production
Exempt: insecticide, herbicides, fungicides, fumigants, germicides, pesticides, and other chemicals used in growing agricultural 
crops  for  resale or  used  in  the  processing  or  storage  of  fruit,  vegetables,  feeds,  seeds,  and  grains;  antibiotics,  biologicals, 
pharmaceuticals, vitamins, minerals, and like products which are fed, injected, or otherwise applied to livestock for sale; off-road 
diesel fuel, oil, and oil additives consumed by farm machinery and equipment; LP gas for agricultural use.
Taxable:  insecticides  and  the  like  purchased  for  use  in  a  home  garden;  antibiotics,  vitamins  purchased  for  pets  or  pleasure 
animals; fuels, oils, for passenger vehicles, vehicles tagged for road or highway use, and all-terrain vehicles (ATV).
Propane for Agricultural Use
Exempt: propane used to operate farm machinery and equipment.
Taxable: propane for non-agricultural purposes, including but not limited to, barbecue grills, campers, RVs, passenger vehicles, 
vehicles tagged for road or highway use, and all-terrain vehicles (ATV).
Farm, Ranch, or Aquaculture Machinery and Equipment
Note – to qualify for the farm, ranch, or aquaculture machinery and equipment exemption, the machinery or equipment must 
be used exclusively   in farming, ranching, or aquacultural production. Farming or ranching includes the operation of a feedlot, 
nursery, or Christmas tree farm, and farm or ranch work for hire. The exemption applies to the rental, lease, or purchase of the 
machinery or equipment, as well as the parts and labor purchased to repair or maintain the machinery or equipment.
Exempt: combines, discs, farm tractors, harrows, hay balers, irrigation and milking equipment, planters, plows, tillers, qualifying 
work-site utility vehicles (see Part C instructions), and precision farming equipment.
Taxable: air compressors, tanks, passenger vehicles, vehicles tagged for road or highway use, all-terrain vehicles (ATV), barn 
ventilators, building and electrical materials, bulldozers, garden hoses, grain bins, hand tools, lawnmowers, silos, water and gas 
wells, welding equipment, and any equipment that becomes a part of a building, facility, or land improvement.
Prevention of Soil Erosion
Exempt: seeds and tree seedlings, fertilizers, insecticides, herbicides, germicides, pesticides, fungicides, and services, purchased 
and used for the purpose of producing plants in order to prevent soil erosion on land devoted to agricultural use.
Fencing for Agricultural Land – see instructions for Part B

PART B
Effective July 1, 2022, purchasers, which includes contractors, may use this certificate to purchase tangible personal property 
necessary to construct, reconstruct, repair, or replace any fence used to enclose land devoted to agriculture use exempt from 
Kansas sales tax. The location of the agricultural land is the location of the land where the fence will be constructed, reconstructed, 
repaired, or replaced.
Exempt: barbed wire, T-posts, concrete mix, post caps, T-post clips, screw hooks, nails, staples, gates, electric fence posts, 
electric insulators, and electric fence chargers.

PART C
The retail sale of a “work-site utility vehicle” may be exempt from Kansas sales tax, if it meets all statutory requirements. To be 
considered a “work-site utility vehicle”, the vehicle must be equipped with a bed or cargo box for hauling materials. Additionally, 
the vehicle must be used exclusively in farming, ranching, or aquaculture production. If the vehicle is used for any purpose other 
than farming, ranching or aquaculture production, such as, hunting, trail riding, fishing, mudding, transporting persons, or any 
recreational purpose, the purchase of the vehicle is subject to Kansas sales tax.

PART D
By signing this part of the form, you are declaring that under penalty of perjury under the law of the State of Kansas that the 
information provided in the form is true and correct and that you have read these instructions and further understand that in the 
event the property or service so purchased is not used in accordance with the exemption claimed, you may be liable for any 
Kansas sales tax owed and any applicable penalties and interest. Contractors are considered purchasers and must sign this form.

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                                               KANSAS DEPARTMENT OF REVENUE                                                              466918
                           AIRCRAFT EXEMPTION CERTIFICATE

The undersigned purchaser certifies that the tangible personal property or service purchased from:

Seller: ______________________________________________________________________________________________________________________________________________________________________________________
                                               Business Name

Address: __________________________________________________________________________________________________________________________________________________________________________________
                      Street, RR, or P. O. Box                          City                State                                        ZIP + 4
is exempt from Kansas sales and compensating use tax for the following reason:
K.S.A.  79-3606(g)exempts  all  sales  of  aircraft  including  re-manufactured  and  modified  aircraft  sold  to  persons
using directly or through an authorized agent such aircraft as certified or licensed carriers of persons or property in
interstate or foreign commerce under authority of the laws of the United States or any foreign government or sold
to any foreign government or agency or instrumentality of such foreign government and all sales of aircraft, for use
outside of the United States and sales of aircraft repair, modification and replacement parts and sales of services
employed in the re-manufacture, modification and repair of aircraft.
Description of tangible personal property or services purchased: _______________________________________________________________________________

_____________________________________________________________________________________________________________________________________________________________________________________

Tail Number of Aircraft: ________________________________________________________________________________________________________________________________________________

The undersigned understands and agrees that if the property or services are used other than as stated above or for any 
other purpose that is not exempt from sales or compensating tax, the undersigned purchaser becomes liable for the tax.
Purchaser: _______________________________________________________________________________________________________________________________________________________________________________
                                               Business Name
Address: __________________________________________________________________________________________________________________________________________________________________________________
                      Street, RR, or P. O. Box                          City                State                                        ZIP + 4
Authorized Signature: ____________________________________________________________________________________________________________ Date: ___________________________________

                         THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHO MAY USE THIS EXEMPTION?
The U.S. government and any of its agencies, foreign governments and their agencies, domestic airlines, foreign airlines, and charter 
companies qualify for this exemption. Persons licensed in interstate commerce (such as those licensed under a FAA part 135, air taxi 
certificate) also qualify for this exemption. A licensed or certified carrier of persons or property engaged in interstate or foreign commerce 
is exempt even though the aircraft never leaves Kansas (all flights are intrastate). The exemption also applies to sales made through 
an authorized agent of the air carrier for the eventual use in interstate or foreign commerce. Effective January 1, 2005 sales of aircraft 
repair, modification and replacement parts and sales of services employed in the re-manufacture, modification and repair of all aircraft 
are exempt from Kansas retailers’ sales and compensating use taxes.

WHAT PURCHASES ARE EXEMPT?
A purchaser meeting the above definitions may purchase new, used, rebuilt or modified aircraft, all repair or replacement parts, and the 
labor services to build, modify or repair any aircraft exempt from sales tax. In other words, a qualified purchaser may have a plane built, 
re-manufactured, modified or repaired in Kansas, and all aspects of the sale are exempt from sales tax with this exemption certificate. 
Aircraft, repair parts and labor, and oil and gas are also exempt when the aircraft is used exclusively for resale, rental, or leasing purposes.

WHAT SALES ARE TAXABLE?
Persons and businesses whose aircraft is used for personal, company, recreational, or instructional purposes are NOT exempt and 
cannot use this exemption certificate to purchase aircraft. The January 1, 2005 amendment exempts only the repair parts and services. 
Purchasers must pay sales tax on the purchase price of aircraft. Those not licensed in interstate or foreign commerce are considered to 
be the final consumer of the aircraft and must pay sales tax when buying the aircraft and on purchases of aviation fuel and oil.

RETAINING THIS CERTIFICATE
Sellers should retain a completed copy of this certificate in their records for at least three years from the date of sale. A seller is relieved 
of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has a recurring business 
relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the buyer and seller. 
A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.

ST-28L (Rev. 2-20)

                                               1

- 20 -

KANSAS DEPARTMENT OF REVENUE 467018
AVIATION FUEL EXEMPTION CERTIFICATE

The undersigned purchaser certifies that the tangible personal property or service purchased from:

Seller:____________________________________________________________________________________________________________________________
Business Name

Address: _________________________________________________________________________________________________________________________
Street, RR, or P. O. Box City State ZIP + 4

is exempt from Kansas sales and compensating use tax to (check appropriate box):

o K.A.R. 92-19-28(c), which exempts sales of gasoline, distillate and other motor fuels to each motor carrier
qualifying as a public utility, engaged in either interstate commerce exclusively or interstate commerce and
intrastate commerce when the gasoline, distillate and other petroleum products are immediately and directly
used in interstate commerce.
The undersigned purchaser certifies that the purchaser is a common carrier certified and operating under
authority of Part 121 or Part 135 of the applicable FAA Regulations and such aviation fuel will be consumed in
common carrier operations conducted in interstate commerce.

o K.S.A. 79-3606(n), which exempts all sales of aviation fuel consumed in the production or treatment of crops for
ultimate sale at retail.

The undersigned purchaser understands and agrees that if the property is used other than as stated above or for any other
purpose that is not exempt from sales or compensating tax, the undersigned purchaser becomes liable for the tax.

Purchaser: _______________________________________________________________________________________________________________________
Name of Kansas Retailer

Address: ____________________________________________________________________________________________________________
Street, RR, or P. O. Box City State ZIP + 4

Signature: _____________________________________________________________________________________ Date: ________________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHO MAY USE THIS CERTIFICATE?
Persons licensed as common carriers operating in interstate commerce (those licensed under FAA egulationsRparts 121
or 135) qualify for this exemption, pursuant to K.A.R. 92-19-28(c). Crop dusters consuming aviation fuel for crop dusting
operations used in the production or treatment of crops.

WHO DOES NOT QUALIFY FOR THIS EXEMPTION?
Contract carriers that are not for hire to the general public. They are not common carriers and not exempt from sales tax on
fuel purchases. Also not exempt are common carriers that are intrastate carriers (operating only within this state and not
interstate).

RETAINING THIS CERTIFICATE:
Sellers should retain a completed copy of this certificate in their records for at least three years from the date of sale. A
seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller
has a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business
relationship between the buyer and seller. A recurring business relationship exists when a period of no more than 12 months
elapses between sales transactions.

ST-28LA (Rev. 2-21)

- 21 -

KANSAS DEPARTMENT OF REVENUE 465918
CONSUMED IN PRODUCTION EXEMPTION CERTIFICATE

The undersigned purchaser certifies that the tangible personal property or service purchased from:
Seller: _______________________________________________________________________________________________________________________________________________________________________________________
Business Name
Address: __________________________________________________________________________________________________________________________________________________________________________________
Street, RR, or P. O. Box City State Zip + 4
is exempt from Kansas sales and compensating use tax for the following reason:
K.S.A. 79-3606(n) exempts all sales of tangible personal property consumed in the production, manufacture,
processing, mining, drilling, refining or compounding of tangible personal property, the treatment of waste or by-
products derived from any such production process, the providing of services, or the irrigation of crops for ultimate
sale at retail within or without the state of Kansas.
Description of tangible personal property or services purchased: ______________________________________________________________________
_____________________________________________________________________________________________________________________________________________________________________________________
The undersigned understands and agrees that if the tangible personal property or services are used other than as stated
above or for any other purpose that is not exempt from sales or compensating tax, the undersigned purchaser is liable for
the tax.
Purchaser: _______________________________________________________________________________________________________________________________________________________________________________
Business Name

Address: __________________________________________________________________________________________________________________________________________________________________________________
Street, RR, or P. O. Box City State Zip + 4

Authorized Signature: ____________________________________________________________________________________________________________ Date: ___________________________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHO MAY USE THIS CERTIFICATE? Any business buying goods or merchandise that qualifies as “property which is consumed” will
use this certificate. Whether the item qualifies for exemption is determined by how the item is used in production or processing. An item
may be taxable for one use and exempt for another use, even though purchased by the same consumer. Each item and its use must be
separately measured against the definition to determine if the sale is taxable or exempt.
WHAT IS “PROPERTY WHICH IS CONSUMED?” To be exempt, the item must be essential and necessary to the process, used in
the actual process, not reusable and be consumed, depleted or dissipated within one year. The fact that property may be used for only
one production or processing activity and then discarded, or that it becomes obsolete or worthless in a short time is not the determining
factor. Items that break, depreciate, wear out or become obsolete, even in a very short time, may not qualify to be exempt as “consumed
in production.” Included as a process qualifying for the exemption is the storage or processing of grain by a public grain warehouse or
other grain storage facility.
EXAMPLES: The following are exempt as “property which is consumed” when used in these industries or applications.
• Liquid oxygen used in the production of fiberglass.
• Diesel fuel and oil, drilling fluids, and chemicals (such as acid and drilling mud) that are consumed in drilling wells.
• Coal used to generate electricity.
• Graphite, E.D.M. oil, and abrasives consumed in manufacturing die impressions, forge dies and forgings.
• Refrigerant used in the production of aircraft.
PROVIDING OF SERVICES: The term “service” in the law above refers only to TAXABLE services. Businesses providing services that
are not taxable (such as accountants, doctors, lawyers, architects, etc.) must pay sales tax on items purchased for their business, and
may not claim any exemption from sales tax.
CONTRACTORS: This certificate may NOT be used by contractors to purchase their materials. All materials and parts purchased by
contractors, subcontractors, and repairmen to be incorporated into any structure or consumed in altering, servicing, repairing, or
maintaining personal property (or personal property that has been attached to real property) are TAXABLE unless a Project Exemption
Certificate has been furnished to the contractor by the customer.
RETAINING THIS CERTIFICATE: Sellers should retain a completed copy of this certificate in their records for at least three years from
the date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the
seller has a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship
between the buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales
transactions.

ST-28C (Rev. 2-18)

- 22 -

KANSAS DEPARTMENT OF REVENUE 465618
DESIGNATED OR GENERIC EXEMPTION CERTIFICATE

Business Address: ___________________________________________________________________________________________________________________________________________________________________
Street, RR, or P.O. Box City State ZIP + 4
is exempt from Kansas sales and compensating use tax under K.S.A. 79-3606. The undersigned understands and agrees that
if the tangible personal property or services are used other than as stated in its statutory exemption, or are used for any other
purpose that is not exempt from sales or compensating use tax, the undersigned purchaser becomes liable for the tax. The
unlawful or unauthorized use of this certificate is expressly prohibited, punishable by fine and/or imprisonment.
This certificate shall apply to (check one):
o Single Purchase Certificate. Enter the invoice or purchase order #: ____________________________________________________________________________________
o Blanket Certificate.
Name of Purchaser: _________________________________________________________________________________________________________________________________________________________________

Purchaser’s EIN: _____________________________________________________________________________________ Foreign Diplomat Number: ___________________________________
Business Address: ___________________________________________________________________________________________________________________________________________________________________
Street, RR, or P.O. Box City State ZIP + 4

Reason for Exemption. Check the appropriate box for the exemption. Since this is a multi-entity form, not all entities are
exempt on all purchases. Only those entities that do not have a Kansas Tax-Exempt Entity Exemption Number may use
this certificate to claim an exemption. Kansas-based tax-exempt entities are required to have a Kansas Tax Exempt Entity
Exemption Number; non-Kansas tax-exempt entities who regularly do business in Kansas are encouraged to apply for a
Kansas Tax-Exempt Entity Exemption Number through our website at ksrevenue.gov. Tax exempt entities who have been
assigned a Kansas Exemption Number (Kansas and non-Kansas based) must use their numbered PR-78 Tax-Exempt Entity
Exemption Certificate issued by the Kansas Department of Revenue to claim their exemption; they cannot use this certificate.

o Drill bits & explosives actually used in oil and gas exploration o Community-based facility for people with intellectual disability or
and production, K.S.A. 79-3606(pp). mental health center, K.S.A. 79-3606(jj).
o Educational materials purchased for free public distribution by o Elementary or secondary school (public, private or parochial),
a nonprofit corporation organized to encourage, foster, and K.S.A. 79-3606(c).
conduct programs for the improvement of public health, K.S.A.
79-3606(ll). o Habitat for Humanity, K.S.A. 79-3606(ww).
o Materials purchased by community action groups or agencies o Noncommercial educational TV or radio station, K.S.A. 79-3606(ss).
to repair or weatherize housing occupied by low income o Nonprofit blood, tissue or organ bank, K.S.A. 79-3606(b).
individuals, K.S.A. 79-3606(oo).
o Medical supplies and equipment purchased by a nonprofit o Nonprofit public or private educational institution, K.S.A.79-3606(c).
skilled nursing home or intermediate nursing care home, K.S.A. o Nonprofit hospital or public hospital authority, K.S.A. 79-3606(b).
79-3606(hh). o Nonprofit museum or historical society, K.S.A. 79-3606(qq).
o Qualified machinery and equipment purchased by an over-the-
air free access radio or TV Station, K.S.A. 79-3606(zz). o Nonprofit, nonsectarian youth development organization, K.S.A. 79-
o Seeds, tree seedlings, fertilizers and other chemicals, and 3606(ii).
services used to grow plants to prevent soil erosion on o Nonprofit religious organization, K.S.A. 79-3606(aaa).
agricultural land, K.S.A. 79-3606(mm). o Nonprofit zoo, K.S.A. 79-3606(xx).
o Foreign Diplomat.
o Parent-Teacher Association or Organization, K.S.A. 79-3606(yy).
o Newly Legislated Exemption. Briefly describe the exemption
and enter the statute reference or enter the year and number of o Primary care clinics and health centers serving the medically
the Bill authorizing the exemption. ______________________________________ underserved, K.S.A. 79-3606(ccc).
____________________________________________________________________________________ o Rural volunteer fire fighting organization, K.S.A. 79-3606(uu).

Authorized Signature: ____________________________________________________________________________ Employer ID Number (EIN): _________________________________________
Officer, Office Manager or,Administrator
Printed Name:__________________________________________________________________________________________________________________ Date: _________________________________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
Please refer to the instructions for use of this certificate on the reverse.
ST-28 (Rev. 12-21)

- 23 -

ABOUT THE DESIGNATED EXEMPTION CERTIFICATE, FORM ST-28
IMPORTANT: This is a multi-entity form; not all entities are exempt on all purchases.

WHO MAY USE THIS CERTIFICATE purchase of “services” are the taxable labor services of repairing,
This exemption certificate is used either to claim a sales servicing, altering or maintaining tangible personal property,
and use tax-exemption present in Kansas law not covered by and the labor services (not materials) of a contractor on a real
other certificates, or by a non-Kansas tax-exempt entity not property project.
in possession of a form PR-78 Kansas Tax-Exempt Entity Construction, Remodel or Repair Projects
Exemption Certificate discussed below. Qualifying entities may purchase the labor services of a
Foreign Diplomats contractor (whether working on tangible personal property or
Foreign diplomats must provide their foreign diplomat number real property) without tax using this certificate. However, indirect
issued by the Office of Foreign Missions of the U. S. Department purchases of materials and labor on real property projects are
of State on this exemption certificate. Additional information taxable. Materials furnished by or through a contractor or the
about this exemption is in our Notice 04-09 on our website. materials and/or labor furnished by a subcontractor for the
construction, reconstruction or repair of real property are not
Buyers claiming exemption based on how the item will be exempt with this certificate, as they are not a direct purchase by
used (Resale, Retailer/Contractor, Ingredient or Component the entity. Therefore a contractor’s invoice will include (and the
Part, Agricultural, etc.) must use the specific certificate (form type entity must pay) the sales tax paid or accrued by the contractor
ST-28) designed for each of those exempt uses under the law. on any materials, parts and subcontractor invoices for the project.
The U.S. Government, its agencies and instrumentalities must
also continue to use form ST-28G designed for their exemption. Project Exemption Certificates (PECs)
Tax-Exempt Entity Exemption Certificates (Forms PR-78) A PEC is a numbered document issued only by the Kansas
Department of Revenue or its authorized agent. As the name
To assist retailers in identifying the nonprofit entities exempt implies, a PEC exempts the entire project – materials and labor –
from paying Kansas sales and use tax, the Kansas Department of from sales or use tax. Not all entities are eligible to obtain a PEC.
Revenue has issued Tax-Exempt Entity Exemption Certificates Contact the department at 785-368-8222 for more information.
effective January 1, 2005. Issued first to Kansas-based entities,
these are individual, uniquely numbered exemption certificates Retailer Record Keeping
issued only by the department. Each certificate contains the Retailers must keep a copy of this completed certificate with
entity’s name and address, the statute cite of the exemption your other sales tax records for a period of at least three years
and the entity’s Kansas Exemption Number. This number is from the date the certificate is signed and presented to you. A
separate and apart from any sales tax registration number used seller is relieved of liability for the tax if it obtains a completed
to collect tax from their customers. To claim its exemption, the exemption certificate from a purchaser with which the seller
registered exempt entity must merely provide a completed, has a recurring business relationship. A certificate need not
signed copy of its PR-78 to the retailer. Tax exempt entities who be renewed or updated when there is a recurring business
have been assigned a Kansas Exemption Number (Kansas and relationship between the buyer and seller. A recurring business
non-Kansas based) may NOT use the Designated or Generic relationship exists when a period of no more than 12 months
Exemption Certificate (Form ST-28) to claim exemption. elapses between sales transactions.
Kansas-based tax-exempt entities are required to obtain a Penalties for Misuse
Kansas Tax-Exempt Entity Exemption Number. Tax-exempt
A buyer who issues an exemption certificate in order to
entities (schools, nonprofit hospitals, etc.) from other states
unlawfully avoid payment of the tax for business or personal
who regularly do business in Kansas are encouraged to obtain
gain is guilty of a misdemeanor, and upon conviction may be
a Kansas Tax-Exempt Entity Exemption Certificate from
fined up to $1,000 or imprisoned for up to a year, or both.
the Kansas Department of Revenue. To obtain a uniquely
numbered certificate, complete the application on our website TAXPAYER ASSISTANCE
at ksrevenue.gov. Additional information about each exemption is in Pub.
GENERAL EXEMPTION RULES KS-1520, Kansas Exemption Certificates. This publication,
as well as Notices and other written advice on Kansas taxes
An exemption certificate is complete only when all the
and exemptions are available from the Policy Information
requested information is provided. Please print or type all Library on the department’s website at ksrevenue.gov. Since
information, except for the authorized signature. Addresses Kansas exemptions are not always of general application, you
must include the street or PO Box, city, state and zip code. are encouraged to consult the website or the department with
Direct Purchase specific taxability issues.
Generally, an exemption applies only to direct purchases If you have questions you may contact the Kansas Department
of tangible personal property or taxable repair services by an of Revenue:
exempt entity for its exclusive use. A direct purchase is one that By Phone By Mail
is billed directly to the exempt entity, and/or paid for with entity
785-368-8222 Tax Operations
funds (check or credit card). Purchases made by employees or PO Box 3506
agents of the exempt entity with their personal funds are fully Topeka, KS 66612-1588
taxable, even when the employee/agent is reimbursed the
expense by the exempt entity. By Appointment
A direct “purchase” of tangible personal property includes Go to ksrevenue.gov to set up an appointment at the Topeka
the rental or lease of tangible personal property. The direct or Overland Park office by using the Appointment Scheduler.

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ABOUT THE DESIGNATED EXEMPTION CERTIFICATE, FORM ST-28
IMPORTANT: This is a multi-entity form; not all entities are exempt on all purchases.

WHO MAY USE THIS CERTIFICATE A direct “purchase” of tangible personal property includes the
rental or lease of tangible personal property. The direct purchase
This exemption certificate is used either to claim a sales and of “services” are the taxable labor services of repairing, servicing,
use tax-exemption present in Kansas law not covered by other altering or maintaining tangible personal property, and the labor
certificates, or by a non-Kansas tax-exempt entity not in possession services (not materials) of a contractor on a real property project.
of a Kansas Tax-Exempt Entity Exemption Certificate, Forms PR-
78, discussed below. Construction, Remodel or Repair Projects. Qualifying entities
may purchase the labor services of a contractor (whether working
FOREIGN DIPLOMATS. Foreign diplomats must provide their foreign on tangible personal property or real property) without tax using
diplomat number issued by the Office of Foreign Missions of the U.
this certificate. However, indirect purchases of materials and labor
S. State Department on this exemption certificate. Additional on real property projects are taxable. Materials furnished by or
information about this exemption is in our Notice 04-09 on our through a contractor or the materials and/or labor furnished by a
website.
subcontractor for the construction, reconstruction or repair of real
Buyers claiming exemption based on how the item will be used property are not exempt with this certificate, as they are not a direct
(Resale, Retailer/Contractor, Ingredient or Component Part, purchase by the entity. Therefore a contractor’s invoice will include
Agricultural, etc.) must use the specific certificate (form type (and the entity must pay) the sales tax paid or accrued by the
ST-28) designed for each of those exempt uses under the law. contractor on any materials, parts and subcontractor invoices for
The U.S. Government, its agencies and instrumentalities must also the project.
continue to use Form ST-28G designed for their exemption.
PROJECT EXEMPTION CERTIFICATES (PEC ).S A PEC is a
TAX-EXEMPT ENTITY EXEMPTION CERTIFICATES (FORMS PR-78) numbered document issued only by the Kansas Department of
Revenue or its authorized agent. As the name implies, a PEC
To assist retailers in identifying the nonprofit entities exempt from exempts the entire project – materials and labor – from sales or
paying Kansas sales and use tax, the Kansas Department of use tax. Not all entities are eligible to obtain a PEC. Contact
Revenue has issued Tax-Exempt Entity Exemption Certificates the department at 785-368-8222 for more information.
effective January 1, 2005. Issued first to Kansas-based entities,
these are individual, uniquely numbered exemption certificates Retailer Record Keeping. Retailers must keep a copy of this
issued only by the department. Each certificate contains the entity’s completed certificate with your other sales tax records for a period
name and address, the statute cite of the exemption and the entity’s of at least three years from the date the certificate is signed and
Kansas Exemption Number. This number is separate and apart presented to you.A seller is relieved of liability for the tax if it obtains
from any sales tax registration number used to collect tax from a completed exemption certificate from a purchaser with which
their customers. To claim its exemption, the registered exempt entity the seller has a recurring business relationship. A certificate need
must merely provide a completed, signed copy of its PR-78 to the not be renewed or updated when there is a recurring business
retailer. Tax exempt entities who have been assigned a Kansas relationship between the buyer and seller. A recurring
Exemption Number (Kansas and non-Kansas based) may NOT business relationship exists when a period of no more than
use the Designated or Generic Exemption Certificate (Form 12 months elapses between sales transactions.
ST-28) to claim exemption.
Penalties for Misuse. A buyer who issues an exemption certificate
Kansas-based tax-exempt entities are required to obtain a in order to unlawfully avoid payment of the tax for business or personal
Kansas Tax-Exempt Entity Exemption Number. Tax-exempt gain is guilty of a misdemeanor, and upon conviction may be fined up
entities (schools, nonprofit hospitals, etc.) from other states who to $1,000 or imprisoned for up to a year, or both.
regularly do business in Kansas are encouraged to obtain a
Kansas Tax-Exempt Entity Exemption Certificate from the Kansas TAXPAYER ASSISTANCE
Department of Revenue. To obtain a uniquely numbered certificate,
complete the application on our website at www.ksrevenue.gov. Additional information about each exemption is in our Publication
KS-1520, Kansas Exemption Certificates. This publication, as
GENERAL EXEMPTION RULES well as Notices and other written advice on Kansas taxes
and exemptions are available from the Policy Information Library
Complete all parts of the form. An exemption certificate is on the department’s website at www.ksrevenue.gov.
complete only when all the requested information is provided. Since Kansas exemptions are not always of general
Please print or type all information, except for the authorized application, you are encouraged to consult the website or
signature. Addresses must include the street or PO Box, city, state the department with specific taxability issues.
and zip code.
If you have questions or need additional information contact:
Direct Purchase. Generally, an exemption applies only to direct
purchases of tangible personal property or taxable repair services Taxpayer Assistance Center
by an exempt entity for its exclusive use. A direct purchase is one Kansas Department of Revenue
that is billed directly to the exempt entity, and/or paid for with entity Docking State Office Building, 1 st Floor
funds (check or credit card). Purchases made by employees or 915 SW Harrison, Topeka, KS 66612-1588
agents of the exempt entity with their personal funds are fully taxable, Phone: 785-368-8222
even when the employee/agent is reimbursed the expense by the
Hearing-Impaired: 785-296-6461
exempt entity.

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                                    KANSAS DEPARTMENT OF REVENUE 

                                    DIRECT MAIL SOURCING CERTIFICATE 
K.S.A. 79-3672 provides that the purchaser of direct mail that is not a holder of a direct pay permit must provide in 
conjunction with the purchase, information to show the sales tax jurisdictions to which the direct mail is delivered to recipients 
or this direct mail certificate. By providing this certificate, the seller is relieved of all obligations to collect, pay or remit the 
applicable tax and the purchaser is obligated to pay and remit the applicable state and local sales tax on a direct pay basis to 
the Kansas Department of Revenue. This direct mail sourcing certificate will remain in effect for all future purchases from the 
vendor until revoked in writing. 
In lieu of providing the seller with information to show the sales tax jurisdictions to which the direct mail is delivered to 
recipients, the undersigned purchaser will pay directly to the department the state and local sales tax due on the direct mail 
services purchased from: 
Direct Mail Seller: ___________________________________________________________________________________________ 
                                                  Name of Direct Mail Seller 

Address: __________________________________________________________________________________________________ 
                   Street, RR, or P. O. Box                       City                     State         ZIP + 4 

The undersigned purchaser understands and agrees that by providing this completed certificate to the seller, the under-
signed purchaser becomes obligated and liable for the applicable state and local sales tax due based on the jurisdictions to 
which the direct mail is delivered to recipients. This form and the resulting tax obligation to the purchaser for the Kansas sales 
tax will remain in force and in effect on or after the date shown herein until it is revoked in writing. 

Purchaser: _________________________________________________________________________________________________ 
                                                  Business Name 

Purchaser’s  Type of Business:  _______________________________________________________________________ 
                                            Describe business activity and/or principal product(s) manufactured or processed 

Address:  ________________________________________________________________________________________ 
                   Street, RR, or P. O. Box                       City                     State         ZIP + 4 

Purchaser’s Kansas Sales Tax Account Number**: ________________________________________________________ 

Authorized Signature:  _____________________________________________________               Date: ___________________ 

Printed Name: _________________________________________________                 Title: ________________________________ 

**Note to Seller: DO NOT accept this form from a purchaser unless a Kansas Sales Tax Account Number with which 
to report and pay the sales tax is shown. 

                         THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY. 
WHO MAY USE THE DIRECT MAIL SOURCING CERTIFICATE? The state and local Kansas sales tax due on a direct mailing is based 
on the location of the recipient of the mailing (called “destination” based sourcing). Because of the multiple jurisdictions that may be covered 
by one mailing, the buyer of a direct mailing that does not have direct pay authority (see below) is obligated to provide the direct mail seller 
with either: 
1) the sales tax jurisdictions that the mailing is going to so that the seller will charge the correct amount of state and local sales tax
based on the jurisdiction of each recipient; OR
2)  in lieu of providing the information and paying the applicable tax to the seller, the purchaser of direct mail may instead present to the 
seller a direct mail certificate and agree to pay the applicable sales tax due directly to the Kansas Department of Revenue on its
sales tax return, Form ST-36.
DIRECT PAY    AUTHORITY. Purchasers who have been issued a direct pay permit by the Kansas Department of Revenue do not need to 
complete this form. However, they do need to provide the direct mail seller with documentation (a copy of the direct pay permit) of their direct 
pay authority. 
RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the 
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has 
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the 
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions. 

ST-31 (Rev. 7/08)

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KANSAS DEPARTMENT OF REVENUE
DRY CLEANING AND LAUNDRY EXEMPTION CERTIFICATE
The undersigned purchaser certifies that dry cleaning or laundry services purchased from:

Seller: _____________________________________________________________________________________________________
Business Name

Address: ________________________________________________________________________________________
Street, RR, or P. O. Box City State ZIP + 4

are exempt from Kansas dry cleaning environmental surcharge for the following reason:

The dry cleaning or laundry services purchased with this exemption certificate will be resold by a retailer registered by
the Kansas Department of Revenue to collect the dry cleaning environmental surcharge.

Description of dry cleaning or laundry services purchased: ________________________________________

__________________________________________________________________________________________

Purchaser: _________________________________________________________________________________________________
Business Name
Dry Cleaning
Registration No.: __________________________________ Kansas Sales Tax No.: _______________________________

Address: ________________________________________________________________________________________
Street, RR, or P. O. Box City State ZIP + 4

Authorized Signature: _____________________________________________________ Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHAT IS THE DRY CLEANING ENVIRONMENTAL SURCHARGE? The dry cleaning environmental surcharge is a 2.5% tax on all dry
cleaning and laundering services. It is paid by the customer in addition to the Kansas Retailers’ Sales tax due on these services.
WHO MAY USE THIS CERTIFICATE? Only those businesses that are registered with the Kansas Department of Revenue to collect the
environmental surcharge may use this certificate.
WHAT PURCHASES ARE EXEMPT? Only purchases of dry cleaning and/or laundry services for RESALE are exempt from the dry cleaning
environmental surcharge (and sales tax) with this certificate. For example, a hotel would be registered to collect the tax on dry cleaning &
laundry “sent out” for guests. The hotel would use this certificate to purchase the laundry or dry cleaning services for guests without tax. The
hotel resells the dry cleaning or laundry service to the hotel guest and collects the dry cleaning environment surcharge and sales tax from the
final consumer (hotel guest). A hotel may not use this certificate for its own linens or other hotel property.
TAX REGISTRATION NUMBERS. This certificate is an exemption from the dry cleaning environmental surcharge and also acts as a resale
exemption certificate. In order for the sale of services to be exempt, the buyer must have a current Kansas dry cleaning registration number
AND a current Kansas sales tax number. This certificate is not complete unless both numbers are given. Information on how to recognize a
Kansas sales tax number is in Publication KS-1520, “Kansas Exemption Certificates.”
A dry cleaning registration number has three parts: A-000-0000. The tax type is indicated by the letter “A,” followed by the county prefix
(each of the 105 counties in Kansas has been assigned a number), followed by four unique numbers. For example, a Shawnee County
dry cleaning registration number might be A-003-9999. (A seller may request copies of the customer’s actual certificates of registration to
verify the registration numbers furnished by the customer on this certificate.)
RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.

ST-28X (Rev. 7/08)

- 27 -

KANSAS DEPARTMENT OF REVENUE

INGREDIENT OR COMPONENT PART EXEMPTION CERTIFICATE
The undersigned purchaser certifies that the tangible personal property purchased from:
Seller: _________________________________________________________________________________________________
Business Name
Address: _________________________________________________________________________________________________
Street, RR, or P. O. Box City State Z IP+ 4

is exempt from Kansas sales and compensating use tax for the following reason:

K.S.A. 79-3606(m) exempts all sales of tangible personal property that becomes an ingredient or component part of
tangible personal property or services produced, manufactured or compounded for ultimate sale at retail within or
without the state of Kansas.

Description of tangible personal property or services purchased: ___________________________________

__________________________________________________________________________________________
The undersigned understands and agrees that if the tangible personal property is used other than as stated above or for any
other purpose that is not exempt from sales or compensating tax, the undersigned purchaser becomes liable for the tax.

Purchaser: _________________________________________________________________________________________________
Business Name

Kansas Tax Registration Number: ______________________________________________________________________________
Kansas Sales Tax Number or Kansas Manufacturers’ or Processors’ Exemption Number

Address: __________________________________________________________________________________________________
Street, RR, or P. O. Box City State Z IP+ 4

Authorized Signature: _____________________________________________________ Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
WHO MAY USE THIS CERTIFICATE? Any business registered with the Kansas Department of Revenue buying raw materials or parts that
meet the definition of an ingredient or component part may use this certificate. The buyer must have either a Kansas sales tax number ora
Kansas Manufacturers’ or Processors’ Sales Tax Exemption Certificate Number. Buyers from other states that are not registered in Kansas
should use the Multi-Jurisdiction Exemption Certificate, Form ST-28M, to buy ingredient or component parts.
WHAT PURCHASES ARE EXEMPT? Only items that meet the definition of an ingredient or component part are exempt. Whether or not the
item qualifies for exemption depends on how it is used in production or processing. An item may be taxable for one use and exempt for
another use, even though purchased by the same consumer. Each item and its use must be separately measured against the definition to
determine whether the sale is taxable or exempt.
CONTAINERS AND SHIPPING CASES: Included as ingredient or component parts are containers, labels, and shipping cases used to
distribute property manufactured or produced for sale. To be exempt, the container or other shipping or handling material must actually
accompany the product sold, and must NOT be returned for reuse to the manufacturer or producer. Containers, wrappers and other
similar materials are TAXABLE when purchased by a business providing a nontaxable service or when used for any purpose other than
the distribution and sale of taxable property.
EXAMPLES:The following items are exempt as ingredient or component parts when used in these industries or applications.
• Clay, paints, & glazes used to make pottery or china. • Paper and ink used in the publication of newspapers.
• Frames, springs, foam, & fabric used to make • Styrofoam plates, cups, paper napkins, plastic silverware
mattresses or furniture. and take-out containers purchased by a restaurant.
• Gold, silver, gems and beads used to make jewelry.
PROVIDING OF SERVICES: The term “service” refers only to TAXABLE services. Businesses providing nontaxable services (accountants,
doctors, lawyers, day care centers, etc.) must pay sales tax on all property used to provide their services.
CONTRACTORS: Contractors, subcontractors, and repairmen may NOT use this certificate to purchase their materials. Materials and parts
purchased by contractors are TAXABLE unless purchased or removed from a tax-exempt inventory with a Project Exemption Certificate.
RETAINING THIS CERTIFICATE: Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.
ST-28D (Rev. 7-08)

- 28 -

                                                KANSAS DEPARTMENT OF REVENUE 
            INTEGRATED PRODUCTION MACHINERY AND                EQUIPMENT EXEMPTION CERTIFICATE 
The undersigned purchaser certifies that the tangible personal property and/or services purchased from: 
Seller:     _________________________________________________________________________________________________ 
                                                              Business Name 
Address:    _________________________________________________________________________________________________ 
                            Street, RR, or P.O. Box                City                    State                             Z IP+ 4 
are exempt from Kansas sales and compensating use tax for the following reason: 
     K.S.A. 79-3606(kk)(1) exempts (A) all sales of machinery and equipment used in Kansas as an integral or essential 
     part of an integrated production operation by a manufacturing or processing plant or facility, (B) all sales of installation, 
     repair and maintenance services performed on such machinery and equipment; and (C) all sales of repair and replacement 
     parts and accessories for such machinery and equipment. 
                            TO OBTAIN THIS EXEMPTION, COMPLETE LINES 1 THROUGH 5 AND THE CERTIFICATION 
1.	 Describe the qualified machinery or equipment (include make, model, type, or other identifying criteria):
     ____________________________________________________________________________________________ 
2.	 Describe how this equipment is used in the production process:
     ____________________________________________________________________________________________ 
     ____________________________________________________________________________________________ 
3.	 The equipment described in line 1   /is will be   (circle one) located and used at the following Kansas manufacturing facility
     or plant. (If this certificate applies to more than one location attach a list which identifies the additional locations.)
     ____________________________________________________________________________________________________________________________________
     Name of Facility 
     ____________________________________________________________________________________________________________________________________
     Street Address	                                               City                    State                             Z IP
4. This	 certificate is for the:  (Check all that apply)
        Purchase, lease, or rental of the integrated production machinery or equipment described in line 1.
        Materials and/or services necessary to install the equipment described in line 1. Describe:
         __________________________________________________________________________________________ 
        Materials and/or labor to fabricate qualified equipment. Describe:
            _________________________________________________________________________________________ 
        Repair or maintenance services on the equipment described in line 1.
        Repair parts, replacement parts, or accessories for the equipment described in line 1. Describe; include model, type, etc.
            _________________________________________________________________________________________ 
        Purchase, lease, or rental of surface-mining equipment, as discussed in NOTICE 14-16.
5.	 The purchaser is:
        the owner/lessor of the equipment               a contractor installing, servicing, repairing or fabricating the equipment 
The undersigned understands and agrees that if the tangible personal property and/or services are used other than as stated
above or for any other purpose that is not exempt from sales or compensating use tax, the undersigned purchaser becomes 
liable for the tax. 
Purchaser: _______________________________________________________________________________________ 
                                                              Business Name 
Purchaser’s Type of Business ________________________________________________________________________ 
                                           Describe business activity and/or principal product(s) manufactured or processed 
Address:    ______________________________________________________________________________________________________________________________ 
                            Street, RR, or P.O. Box                City                    State                             Z IP
Authorized Signature:  _____________________________________________________               Date:  _________________ 
Printed Name:  _____________________________________________ Title:                 _________________________________ 

                                  THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY. 

ST-201 (Rev. 1-15)

- 29 -

                       ABOUT THE EXEMPTION FOR INTEGRATED PRODUCTION MACHINERY & EQUIPMENT
WHO MAY USE THIS EXEMPTION?                          Any  manufacturing   or  •  Control pollution produced by the manufacturing or processing 
processing business engaged in an integrated production operation             operation at the plant or facility.
at a plant or facility located in Kansas may use this certificate to 
purchase, install or repair integrated production machinery and              ALSO  EXEMPT   : All labor services to install, repair or maintain the 
equipment without tax. Contractors & repairmen may also use this             manufacturing machinery and equipment, and all repair parts, 
certificate to purchase without tax the parts, materials and labor           replacement parts, and accessories for qualified equipment. These 
necessary to install, service, repair or fabricate qualified equipment.      include, but are not limited to: dies, jigs, molds, patterns and safety 
                                                                             devices that are attached to the exempt equipment; and parts and 
Examples of manufacturing or processing businesses include:                  accessories that require periodic replacement such as belts, cutting 
Chemical production; electrical power generation; the fabrication 
                                                                             bars, drill bits, grinding balls and wheels, saws; and refractory brick 
of automobiles, airplanes, machinery or transportation equipment; 
                                                                             and other refractory items for exempt kiln equipment used in 
the fabrication of metal, plastic, wood or paper products; newspaper         production operations. 
printing; petroleum refining; water treatment; wholesale bottling; 
etc. Also included are agricultural commodity processing operations          TAXABLE TEMS I NCLUDE I BUT (ARE NOT LIMITED  TO  ): 
(such as meat packing, frozen food processing, and the operations 
of a grain storage facility) and operations at a mineral (oil, gas,           • Machinery and equipment used for non-production purposes,
stone, sand, etc.) extraction site to clean, separate, grind or               such as accounting, administration, advertising, employee
otherwise treat or prepare the product before its transmission to a           work scheduling, fire prevention, first aid, marketing, plant
refinery or for other wholesale or retail distribution.                       cleaning, plant communications, plant security, record keeping, 
                                                                              or sales and other related activities. Also taxable are
Non-industrial businesses whose operations are primarily (more                computers and related peripheral equipment not used directly 
than 50%) retail, and produce or process tangible personal property           and primarily to control or measure the manufacturing process, 
as an incidental part of the retail business may NOT use this                 or furniture and other furnishings (e.g., office equipment).
certificate. Retailers who may not use this certificate include: 
                                                                              • Machinery, equipment and tools used primarily to maintain or
contractors who alter, service or repair real property; grocers who 
butcher or dress livestock or poultry; and retailers who bake, cook           repair any type of machinery and equipment, or the building
                                                                              or plant;
or prepare food products in the regular course of their retail trade. 
                                                                              • Transportation, transmission and distribution equipment not
WHAT IS INTEGRATED PRODUCTION MACHINERY &                                     primarily used in the production, warehousing or material
EQUIPMENT?  To qualify as integrated production equipment, the                handling process, such as the conveyance of natural gas,
item must be an integral or essential part of a process to                    electricity, oil or water, and related equipment located outside
manufacture, process, fabricate, finish, or assemble items for                the plant or facility;
wholesale or retail distribution.                                             • Buildings (other than exempt machinery and equipment that
                                                                              becomes a structural part of the building) and other real estate 
EXEMPT TEMS I NCLUDE I BUT ARE ( NOT LIMITED  TO  ) MACHINERY AND  EQUIPMENT  not otherwise exempt, and building fixtures not integral to the
USED TO:                                                                      manufacturing operation, such as utility systems for heating,
 •  Receive, transport, convey, handle, treat or store raw materials          ventilation, air conditioning, communications, plumbing or
     in preparation for their placement on the production line;               electrical;
 • Transport, convey, handle or store the property undergoing                 • Machinery and equipment used for general plant heating,
     manufacture at any point from the beginning to the end of the            cooling and lighting;
     process occurring at the plant or facility;                              • Motor vehicles that are registered to operate on public
 • Act upon, effect, promote or otherwise facilitate a physical               highways;
     change to the property undergoing manufacturing or                       • Employee apparel, except safety and protective apparel that
     processing;                                                              is purchased by the employer and furnished without charge
 • Guide, control or direct the movement of property undergoing               to those employees who are involved in production or research 
     manufacturing or processing;                                             activities; or
 • Test or measure raw materials, the property undergoing                     • Machinery and equipment used in mining, gas and petroleum
     manufacturing or processing, or the finished product as                  drilling, water drilling, quarrying, sand and gravel extraction
     necessary by the production operation;                                   operations, and other similar activities to explore for or extract 
 •  Plan, manage, control, or record the inventories of raw materials,        petroleum, gas, mineral, rock, sand, water, and other minerals 
     consumables, component parts, and the finished product;                  or similar matter from below the surface of the soil or water or
 • Produce energy for, lubricate, control, or otherwise enable                from a mine.
     the function of other production equipment;                             ADDITIONAL INFORMATION.  A more complete discussion of this 
 • Package the product;                                                      sales tax exemption is in the Kansas Department of Revenue’s 
 • Transmit or transport electricity, coke, gas, water, steam or             Notice 00-08, Kansas Exemption for Manufacturing Machinery & 
     similar substances used in production from the point of                 Equipment as Expanded by K.S.A. 79-3606(fff). This notice is
     generation (if produced at the plant site), or from the point           available      by       calling       785-368-8222     or from     our
     where it enters the plant or facility (if purchased or delivered        website:       www.ksrevenue.gov. 
     offsite), to the production operation;                                  RETAINING THIS CERTIFICATE. Sellers should retain a completed 
 • Cool, heat, filter, refine or otherwise treat water, steam, acid,         copy of this certificate in their records for at least three years from 
     oil, solvents or other substances used in production operations;        the date of sale. A seller is relieved of liability for the tax if  it obtains 
 • Provide and control an environment required to maintain                   a completed exemption certificate from a purchaser with which the 
     certain levels of air quality, humidity or temperature in special       seller has a recurring business relationship. A certificate need not be 
     and limited areas of the plant or facility where such regulation        renewed or updated when there is a recurring business relationship 
     is part of and essential to the production process;                     between the buyer and seller. A recurring business relationship exists 
 • Treat, transport or store waste or other by products of the               when a period of no more than 12 months elapses between sales 
     production process at the plant or facility; or                         transactions.

- 30 -

KANSAS DEPARTMENT OF REVENUE 465818

STATEMENT FOR SALES TAX EXEMPTION ON ELECTRICITY, GAS, OR
WATER FURNISHED THROUGH ONE METER
Please type or print this form and send a completed copy WITH worksheets to your utility company. Complete a form for each meter on
which you are applying for an exemption.
1. _____________________________________________________________________________________________ ______________________________________________________________________________________
Address of meter location Utility account number
2. In accordance with the Kansas Retailers’ Sales Tax Act, the undersigned purchaser states that the (circle one: electricity, gas, water)
sold and furnished by (name of utility company) ______________________________________________________________________________________________________________ through
meter number ______________________________________________ at the above location issued for the following purposes based on annual consumption.
3. _____________________________________________________________________________________________uses electricity, gas or water for the following purpose (check one):
PURCHASER (Name of individual, company, or organization)
Unless otherwise indicated, the uses below are exempt from state and local sales tax.
o Agricultural use. (Electricity & gas subject to local sales tax.) o Irrigation of crops.
o Certain nonprofit corporations exempt from real estate o Movement in interstate commerce by railroad or public utility.
property tax – i.e., adult care homes (nursing homes); o *Noncommercial educational radio or TV station.
private children’s homes (nursing home foster care, etc.);
housing for low and limited income elderly and disabled o Noncommercial residential use. (Electricity & gas subject to
persons (includes HUD housing projects); housing for the local sales tax.)
elderly; and group housing for people with an intellectual o *Nonprofit hospital.
disability and other disabled persons. Attach a copy of the
“order” from the Board of Tax Appeals. o *Nonprofit museum or historical society.
o Consumed in the production, manufacturing, processing, o *Nonprofit zoo.
mining, drilling, refining, or compounding of tangible o *Over-the-air free access radio or TV station. Only the
personal property, or treatment of by-products or wastes of electricity used to produce the broadcast signal is exempt. All
any above processes. other utility use is taxable.
o Domestic violence shelters. o Providing taxable services.
o *Educational institutions and nonprofit trusts, nonprofit o *Religious organization exempt from federal taxation under
endowment associations and foundations operated for the
sole benefit of an education institution. section 501(c)(3) of the federal Internal Revenue Code.
o *Government entity. o Severing of oil.
o Ingredient or component part. o *Other exempt entity.

* Enter Sales Tax Exemption Identification Number: _____________________________________________________ Employer ID Number (EIN): ______________________________________
4. Type of business: __________________________________________________________________________________________________________________________________________________________________
5. Describe the taxable service; movement in interstate commerce; agricultural use; or property produced, manufactured, etc.:
____________________________________________________________________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________________________________________________________________
NOTE: Sales of water to residential premises for noncommercial use or for agricultural use are NOT subject to local (city/county) sales
tax. However, all electricity and gas used to light, heat, cool, clean or maintain equipment, buildings or business facilities (offices, plants,
shops, warehouses) are FULLY TAXABLE. This includes, but is not limited to, electricity and gas for air conditioners, all lighting (including
production area), exhaust fans, freezers, heaters, refrigerators, other appliances and machines.
6. EXEMPT PERCENT: ______________________% (See instructions.)
The undersigned purchaser agrees and certifies that: a) this statement is true, correct, and complete; b) the worksheets used to determine
the “Exempt Percent” will be kept by the undersigned and copies of the worksheets and this completed form will be provided to
the utility company); and, c) in the event there is a change in the “Exempt Percent”, a revised statement will be filed immediately with the
utility company. If the electricity, gas, or water exempted from taxation is determined to be taxable at a rate other than stated above, the
undersigned purchaser agrees to reimburse the utility company or the Kansas Department of Revenue for any amounts assessed as retailers’
sales or compensating tax, penalties, and/or interest.
Purchaser: ____________________________________________________________________________________________________ Phone No.: _____________________________________________________
Individual, company, or organization name
Address:____________________________________________________________________________________________________________________________________________________________________________________
Street, RR, or P.O. Box, City, State, Zip + 4 Email Address
____________________________________________________________________________________________________________________________________________________ Date:_________________________________
Printed Name *Authorized Signature
ONLY owner, partner, company officer or power of attorney can sign this form.
o No o Yes The individual signing this form authorizes KDOR to discuss this statement for sales tax utility exemption with any employee of the
company and not only the individual signing this exemption request. A DO-10 (POA) is still required documentation if the request is prepared/filed by a
3rd party.

ST-28B (Rev. 5-20)

- 31 -

INSTRUCTIONS FOR COMPLETING FORM ST-28B
When gas, water, or electricity is furnished through one meter for the actual process at the location during the production activity; 3)
both taxable and exempt purposes, the purchaser is responsible for immediately consumed or dissipated in the process; and, 4) used in
determining the percentage of use exempt from sales tax. The sample the production, manufacturing, processing, mining, drilling, refining,
worksheet provided below will help you to determine the percent of or compounding of tangible personal property or the treatment of
electricity, gas, or water that qualifies for exemption. The worksheet by-products or wastes of any above processes. The following uses
you provide should list all taxable and exempt equipment. If you have of electricity, gas, or water are not exempt from sales tax: shipping,
questions about this form, contact Audit Services/Sales Tax Refunds, repairing, servicing, maintaining, cleaning the equipment and the
Kansas Department of Revenue, 109 SW 9th St., PO Box 3506, physical plant, and storing.
Topeka, KS, 66601-3506, email KDOR_Audit.Funds@ks.gov or call
785-296-7108. INGREDIENT OR COMPONENT PART: An example of electricity,
gas, or water which becomes an ingredient or component part and
*Authorized Signature: The Owner, Partner, Company Officer qualifies for exemption is “water” that is part of the ingredient in a
signing this form authorizes KDOR to discuss this statement for beverage which is bottled and sold to a retailer for resale.
sales tax utility exemption with any employee of the company and
not only the individual signing this exemption request. A DO-10 RESIDENTIAL: If the electricity, gas, or water you consume is
(POA) is still required documentation if the request is prepared/filed for residential use only, you do not need to file this form. The utility
by a 3rd party. company automatically exempts you from paying state sales tax
(city and county sales tax still applies). However, if the electricity,
AGRICULTURAL: Electricity and gas for agricultural use is gas, or water you consume is partly for residential purposes and
exempt from the state sales tax but not exempt from the local partly for commercial use, you must determine the percent of
taxes. Agricultural use does not include commercial operations usage that is residential and file copies of your worksheets and this
such as processing food or dairy products, off-farm grain storage completed form with your utility company and the Department of
and marketing, lumbering, or use by a stockyard, slaughter house, Revenue. Utilities consumed in commercial common areas such as
floral shop, or turf farm. an office, lounge, hallway, laundry facility, storage area, swimming
pool, etc., do not qualify for exemption.
CERTAIN NONPROFIT CORPORATIONS: Sales of electricity,
gas, or water to properties which are exempt from property taxation HOW MUCH OF MY UTILITY USE QUALIFIES FOR
under K.S.A. 79-201b Second through Sixth are exempt from EXEMPTION? You will probably need several sheets of paper
state and local sales tax. Once the property is determined to be as worksheets. If your facility is serviced by more than one meter,
exempt, copies of the “order” from the Board of Tax Appeals and you need to complete a separate chart to determine the percent of
this completed exemption certificate (ST-28B) must be provided to usage for each meter. If the facility is heated and air-conditioned by
the utility company and the Kansas Department of Revenue. a central unit, you may use the square footage method to arrive at
the residential percent of consumption for heating and cooling. You
CONSUMABLES: The portion of electricity, gas, or water you may need the assistance of a plumber or electrician to complete the
use that meets the following requirements is exempt from state and formulas. Refer to the following example and steps to determine
local taxes: 1) essential or necessary to the process; 2) used in your exempt percent.

COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6
Estimated Number of Days Usage Per Year
Rating of Hours of the Device is stated in kWh,
Type of Device Device Use Per Day Load Factor Used Per Year BTU, or Gallons
20 - light bulbs T 40 watts 10 1.00 324 2,592 kWh
EXAMPLE
1 - production machinery E 500 watts 10 .50 255 637.5 kW
1. At the top of each page, place the headers as noted in the 2. Indicate beside each type of device an “E” for exempt or a
example and complete the following information per column: “T” for taxable.
COLUMN 1—List each device that is pulling the utility.
COLUMN 2—Rating of each device. 3. Multiply the quantity in column 1 by column 2 by column 3 by
COLUMN 3—Estimate the number of hours of use per day column 4 by column 5 to arrive at the sum for column 6.
(i.e., on average, twenty 40 watt light bulbs are on ten
hours per day, therefore, enter “10”). 4. Add the usage per year (column 6) for all of the devices you
COLUMN 4—Determine and enter load factor (i.e., when a have indicated as “exempt” then add all of the usage per
light bulb is on it pulls the full rate of 100% power but a year (column 6) for all the devices that you have indicated
burner on the stove on “low” may only pull 30% load factor). as being “taxable.” Adding the exempt and taxable usage
COLUMN 5—Number of days the device is used per year. should equal the total consumption per year as shown on
COLUMN 6—Determine usage per year stated in kilowatt- your utility bills for the last 12 months.
hours (kWh), BTU, or gallons.
1000 watts = 1 kWh 5. Divide the total number of exempt kWh by the total number
Horsepower = .746 X H.P. = watts of kWh consumed in the last 12 months. This is the percent
Ten 100-watt bulbs burning 1 hour will use 1 kWh of usage that is exempt from tax. Enter this amount on line 5
1,000,000 BTU in 1 MCF on the front of this form (ST-28B).

The instructions provided are intended to help consumers of electricity, gas, or water complete this form.
In case of discrepancies, the applicable law prevails.
ATTN: Hotels, Motels and Nursing Homes: Please include the occupancy rate
for the last 12 months of business with your study.

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                              KANSAS DEPARTMENT OF REVENUE 
                              MULTI-JURISDICTION EXEMPTION CERTIFICATE 

         NOTE:  Check applicable state laws for authority to issue this certificate for the uses indicated below.
      Review national tax reporting service publications for information about the states that honor this certificate.

Purchaser: _________________________________________________________________________________________________ 
                                           Business Name 
Address: _________________________________________________________________________________________________ 
                   Street, RR, or P.O. Box            City                                State                 ZIP + 4 

I hereby certify that I am a: 

     Wholesaler of:  _____________________________________________________________________________ 
                                                      Description of principal product(s) 
     Retailer of: ________________________________________________________________________________ 
                                                      Description of principal product(s) 
     Manufacturer of:____________________________________________________________________________ 
                                                      Description of principal product(s) 
     Lessor of: _________________________________________________________________________________ 
                                                      Description of principal product(s) 
     Other: ____________________________________________________________________________________ 
                                                      Description of principal product(s) 
and am registered* in the following cities or states: 

  City or State  ____________________________________      Registration Number ___________________________ 

  City or State  ____________________________________      Registration Number ___________________________ 
* Wholesalers are not required to register with the Kansas Department of Revenue to collect sales tax unless they make retail sales.  Retail sales
 include sales to employees. 
The tangible personal property described below which I am purchasing from: 

Seller: _____________________________________________________________________________________________________ 
                                                      Business Name 
Address: _________________________________________________________________________________________________ 
                   Street, RR, or P.O. Box            City                                State                 ZIP + 4 
will be for wholesale, resale, or as ingredient or component parts of a new product to be resold, leased, or rented in the 
normal course of my business. 

  Description of property purchased with this exemption certificate:  __________________________________ 

  __________________________________________________________________________________________ 

I further certify that if the property purchased with this certificate is used or consumed so as to make it subject to sales or 
use tax, I will pay the tax due directly to the proper taxing authority or inform the seller to add tax to the billing. This certificate 
shall be a part of each order that I may give you in the future and is valid until cancelled by me in writing or revoked by the 
city or state. 
Under the penalties of perjury, I swear or affirm that the information on this form is true and correct as to every material matter. 

Authorized Signature:  _____________________________________________________                    Date:_________________ 
         Misuse of this certificate by the seller, lessor, buyer, lessee, or their representative may be punishable by fine, 
                             imprisonment, or loss of the right to issue certificates in some cities or states. 
  CAUTION TO THE SELLER: In order for this certificate to be accepted in good faith, you must exercise care that the property being sold is of a type 
  normally sold wholesale, resold, leased, rented, or used as an ingredient or component part of a product manufactured by the buyer in the usual 
  course of his business. A seller who fails to exercise due care and good judgment in this regard could be held liable for the sales tax due. 
                              THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY. 
ST-28M (Rev. 7-08)

- 33 -

ABOUT THE MULTI-JURISDICTION EXEMPTION CERTIFICATE

PURPOSE
The Multi-Jurisdiction Exemption Certificate is used whenever an exempt transaction crosses state lines. In Kansas, it takes
the place of a Kansas resale or ingredient or component part exemption certificate when:
1) an out-of-state business, taking delivery of inventory or ingredient parts in Kansas, is not registered in Kansas,
OR
2) a wholesaler is buying inventory.
A Kansas business buying inventory or ingredient parts in another state may also furnish this certificate to the seller
in the other state, subject to the laws of that state.

WHO MAY USE THIS CERTIFICATE?
Businesses and wholesalers from other states that do not have a Kansas sales tax number to furnish for a Kansas ingredient or
component part exemption certificate or a Kansas resale exemption certificate must use this certificate to certify that they
qualify for these two Kansas exemptions when making purchases in Kansas.
A Kansas wholesaler will use this certificate when buying inventory from either another Kansas business or a business in
another state. Wholesalers are not required to obtain a Kansas sales tax number. A Kansas retailer may also use this
certificate when purchasing inventory or ingredient or component parts from a retailer or wholesaler in another state.

WHAT PURCHASES ARE EXEMPT?
Only goods and merchandise (tangible personal property) are exempt. To be exempt, the tangible personal property must be for:
• wholesale sale,
• retail sale (resale), rental, or lease,
• an ingredient or component part of a new product to be resold, leased, or rented.
In accepting this certificate, the seller should exercise reasonable care and judgment. The property purchased must be of the
type normally sold wholesale or retail, leased or rented, or used as an ingredient or component part of a product manufactured
in the customer’s usual course of business.
Equipment and fixtures for a business are not exempt. When purchased in Kansas, these items are taxable. When a Kansas
business buys equipment or supplies from another state, the Kansas business will owe Consumers’ Compensating Use tax on
these purchases unless a sales or use tax of at least equal to the Kansas retailers’ sales tax rate in effect where the item is
used, stored or consumed. See Publication KS-1510, “Kansas Sales and Compensating Use Tax” available on the
department’s website.

RETAINING THIS CERTIFICATE: Sellers should retain a completed copy of this certificate in their records for at least three
years from the date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a
purchaser with which the seller has a recurring business relationship. A certificate need not be renewed or updated when
there is a recurring business relationship between the buyer and seller. A recurring business relationship exists when a period
of no more than 12 months elapses between sales transactions.

- 34 -

                        REQUEST FOR PROJECT EXEMPTION CERTIFICATE

Kansas Department of Revenue                                                                   Date________________________ 
Office of Policy and Research 
915 SW Harrison St., Room 230                                                                                  Telephone: 785-296-3081 
Topeka, KS  66612-1588                                                                                          Fax: 785-296-7928 
It is requested that a Certificate of Exemption be issued to the Petitioning Authority for the following described project if it is determined 
by the Department of Revenue that the proposed project qualifies for exemption from sales tax under the provisions of K.S.A. 79-
3606(d) – public or private nonprofit hospital, elementary or secondary school, educational institution & political subdivisions of the 
state of Kansas; K.S.A. 79-3606(e) – United States Government, its agencies or instrumentalities; K.S.A. 79-3606(xx) – 501(c)(3) 
nonprofit zoo; K.S.A. 79-3606(aaa) – 501(c)(3) religious organization; K.S.A. 79-3606(ccc) – 501(c)(3) primary care clinic; K.S.A. 79-
3606(iii) non-profit food distribution center; K.S.A. 79-3606(qqq) TLC for Children and Families, Inc.; K.S.A. 79-3606(sss) non-profit 
charitable family providers; K.S.A. 79-3606(ttt) museum within a designated qualified hometown or K.S.A. 79-3606(uuu) Kansas 
Children’s Service League. 

(A)	   Type of project:  ______________________________________________________________________________ 
                                                                Describe work to be done 
       A.  Present use of facility: ______________________________________________________________________ 
       B.  Proposed use of facility after project:___________________________________________________________ 
(B)	   Project location: ______________________________________________________________________________ 
                                               Building Number, Street Address, City, State, and Zip Code 

(C)	   Is this project being constructed as part of a business enterprise whose sales are subject to sales tax (e.g., municipal 
       water, electric or gas companies)?  Yes            No 

(D)	   Is the Petitioning Authority authorized to levy ad valorem taxes on tangible property?             Yes No 

(E)	   A.  Is this project being totally financed by industrial revenue bonds?  Yes    No 

       B.  Is this project being partially financed by industrial revenue bonds?          Yes  No 
       Amount of bonds being issued for project: __________________________________________________________ 
       If you answered “Yes” to A or B, you must complete the agreement on the back of this form and enclose a copy of the 
       letter of intent or resolution of intent to issue bonds. 
       If you answered “No” to A or B, how is the project being financed (explain type of tax, bonds, etc.)? 
       ___________________________________________________________________________________________ 

(F)	   Name of claimant owner of project:  _______________________________________________________________ 

(G)	   Starting date:  ___________________________                (H)  Estimated completion date:  ___________________ 

( I )	 Estimated project cost: ____________________               (J)  List names and addresses of prime contractors: 

(K)	   Contract date:  __________________________ 

(L)	   Contract number: ________________________ 

(M)	   Project number: _________________________ 

______________________________________________                    ____________________________________________ 
Petitioning Authority                                             Mailing Address 

______________________________________________                    ____________________________________________ 
Signature of Authorized Representative                            City, State & Z IP

______________________________________________                    _________________________                    ________________ 
Type or Print Name                         Tax Exempt Entity No.  Title                                        Phone Number 

PR-76 (Rev. 7-06)

- 35 -

    ONLY COMPLETE THIS PAGE IF YOU ANSWERED YES TO LINE (E) ON PAGE 1.

This agreement is made and entered into between and by the  _______________________________________________ 
__________________________________________________  (name of political subdivision), hereinafter referred to as 
Exempt Entity; and ____________________________________   (name of beneficiary of industrial revenue bond proceeds), 
hereinafter referred to as Beneficiary. 

It is hereby agreed by all parties to this agreement that the construction project for which the request for an exemption 
certificate is being made would be exempt from sales tax solely due to the fact that it is being financed by industrial revenue 
bonds. It shall be the duty of the Exempt Entity to notify the Kansas Department of Revenue when the industrial revenue bonds 
have actually been issued. 
Whereas, the Kansas Department of Revenue deems it necessary to ensure that sales or compensating tax is paid should the 
project not be financed by industrial revenue bonds, it is hereby further agreed by the Beneficiary that if the industrial revenue 
bonds have not been issued by the time the project is completed then the Beneficiary will remit to the Kansas Department of 
Revenue the sales or compensating tax and applicable interest on tax which is due based upon the cost of tangible personal 
property or services used or consumed in the construction of the project. It is agreed that the Secretary of Revenue shall 
determine when the project has been completed. 
The Director of Policy and Research shall have the right to demand from the Beneficiary payment of the sales and compensating 
tax and applicable interest due the state should the Kansas Department of Revenue not receive such payment within thirty (30) 
days after the project has been completed. 
Any and all notices required herein shall be mailed and addressed as follows: 
A.	 Notices to the Department of Revenue shall be addressed to:  Director of Policy and Research, Kansas Department of 
    Revenue, 915 SW Harrison St., Room 230, Topeka, Kansas 66612-1588; 
B.	 Notices to the Exempt Entity shall be addressed to:  ____________________________________________________ 
    ____________________________________________________________________________________________ 
C.	 Notices to the Beneficiary shall be addressed to: ______________________________________________________ 
    ____________________________________________________________________________________________ 
This agreement shall be binding upon all parties hereto and any and all their successors. 
IN WITNESS WHEREOF, the parties hereto have caused this instrument to be executed by persons authorized to do so 
lawfully and with full corporate authority. 

                                                            BENEFICIARY OF INDUSTRIAL REVENUE BOND 
POLITICAL SUBDIVISION                                       PROCEEDS 

____________________________________________                     ____________________________________________ 
Authorized Signature	                                       Authorized Signature 

____________________________________________                     ____________________________________________ 
Type or Print Name and Title	                               Type or Print Name and Title 

DATED: _____________________________________                DATED: _____________________________________

- 36 -

REQUEST FOR PROJECT EXEMPTION CERTIFICATE 471420
PURSUANT TO K.S.A. 79-3606 (cc) OR K.S.A. 79-3606(hhhh) OR K.S.A. 79-3606(oooo)
Kansas Department of Revenue Telephone: 785-296-3081
Office of Policy and Research FAX: 785-296-7928
PO Box 3506
Topeka, KS 66601-3506 Date:
It is requested that a Certificate of Exemption from sales tax be issued to the taxpayer for the following described project.

(A) Name of taxpayer: EIN:
Business type:  Corporation  L.L.C.  Limited Liability Partnership/Partnership  Individual
 Other:
(B) 1. Name of business which will operate the business facility (if different from the name listed on Line (A)):
EIN:
Business type:  Corporation  L.L.C.  Limited Liability Partnership/Partnership  Individual
 Other:
2. Location of business facility investment:
Street Number and Address
County: City: State: ZIP:
3. Mailing address of taxpayer (business) who will own and/or operate the business facility:

Box Number and/or Street Number and Name
City: State: ZIP:
4. Email Address:

(C) Type of project:  Original construction of a new facility  Remodel or reconstruction of an existing facility
 Addition to an existing facility  Additional machinery and equipment, not to include
the purchase of a motor vehicle or trailer.
(D) ATTACH an explanation or list of improvements to be constructed, repairs or remodeling to be done, and machinery and equipment
to be purchased.
(E) Describe specifically the type of business activity to be conducted by the taxpayer [name on Line (A)] at the business facility:

(F) Indicate the type of business conducted by the named taxpayer. See instructions.
 1. CERTIFIED BUSINESS – K.S.A. 79-3606(cc)
The business has been certified by the Department of Commerce as meeting the eligibility criteria for the High Performance
Incentive Program (HPIP). Attach a copy of the letter of certification.
 2. AGRICULTURAL BUSINESS – K.S.A. 79-3606(hhhh)
The business must have a project with actual costs of $50,000 or more and must be identified under the North American
industry classification system (NAICS) subsectors 112112, 112120, 112210, 1123, or 1124, (See instrs).
 3. QUALIFIED FIRM OR QUALIFIED SUPPLIER – K.S.A. 79-3606(oooo)
The business has entered into an agreement with the Department of Commerce as meeting the requirements of the
attracting powerful economic expansion program. Attach a copy of the letter of approval.
(G) Is this project a result of working with officials of the state, county, or city government?  Yes  No
If yes, provide the name of the agency and contact:
What will be the average annual wage for new (non-managerial) employees?
(H) List the name(s) and address(es) of the general contractor(s):
(I) Estimated project costs: Tota :l Construction costs:
Machinery and equipment costs:
(J) Contract date: (K) Contract No.:
(L) Estimated completion date (not to exceed two years):

Taxpayer (please type or print) Name of Authorized Representative (please type or print)

Signature of Authorized Representative Title Phone Number

PR-70b Rev. 10-22

- 37 -

                                                    INSTRUCTIONS

Certified Business – K.S.A. 79-3606(cc): An exemption from sales tax is allowed on all sales of tangible personal property or
services purchased for the construction, reconstruction, enlarging or remodeling of a business that has been certified through the 
High Performance Incentive Program (HPIP). The sale and installation of machinery and equipment purchased for installation at
the business shall also be exempt from sales tax.
Agricultural Business – K.S.A. 79-3606(hhhh): An exemption from sales tax is allowed on and after July 1, 2014 for all sales of
tangible  personal property or services purchased for the construction, reconstruction, enlarging or remodeling of a business
identified under the North American industry classification system (NAICS) subsectors: 112112-Cattle Feedlots; 112120-Dairy 
Cattle and Milk Production; 112210 Hog and Pig Farming; 1123-Poultry and Egg Production; or 1124-Sheep and Goat Farming.
This qualifying NAICS must be on file with the Kansas Department of Labor for your specific facility address that has been provided
on this application. The sale and installation of machinery and equipment purchased for installation at the business shall also be 
exempt from sales tax. Only those projects that have total actual costs of $50,000 or more will qualify.
Qualified Firm or Qualified Suppler – K.S.A. 79-3606(oooo): An exemption from sales tax is allowed on all sales of tangible
personal property or services purchased for construction, reconstruction, enlarging or remodeling a qualified business facility by
a qualified firm or qualified supplier which meets the requirements of the Attracting Powerful Economic Expansion Program and
has entered into an agreement with the Department of Commerce. The sale and installation of machinery and equipment
purchased for installation at the qualified business facility shall also be exempt from sales tax.
Line (A)    Enter the name of the entity that will operate the business facility and claim the sales tax exemption, the employee
            identification number (EIN) and check the appropriate box identifying the business type.
Line (B)(1) Enter the name and EIN of the business, if it is different than line (A), above, and check the appropriate box
            identifying the business type. If the taxpayer on line (A) operates under a Doing Business As (DBA) name, enter
            the DBA.
Line (B)(2) Enter the location, including the county of the business facility where the investment is going to be made.
Line (B)(3) Enter the complete mailing address of the taxpayer who will own and/or operate the above referenced business
            facility.
Line (B)(4) Enter the email address of the authorized representative for the taxpayer.
Line (C)    Check the applicable box(es) that describe the project and attach required documentation.
Line (D)    Attach an explanation or list of improvements to be constructed, repairs or remodeling to be done, and machinery
            and equipment to be purchased.
Line (E)    Describe specifically the type of business activity to be conducted by the taxpayer at the business facility.
Line (F)    Indicate the type of business activity to be conducted at the business facility by the named taxpayer.
Line (F)(1) Certified Business – K.S.A. 79-3606(cc): Certified business means a firm which is qualified by the Secretary of
            Commerce as meeting the eligibility criteria for the High Performance Incentive Program (HPIP) pursuant to K.S.A.
            2003 Supp. 74-50,131. The firm must be entitled to the corporate tax credit established in K.S.A. 74-50,132 or must
            have received written approval for participation and has participated, during the tax year in which the exemption is
            claimed, in training assistance by the Department of Commerce under the Kansas industrial training (KIT), Kansas
            industrial retraining (KIR) or state of Kansas investments in lifelong learning program (SKILL). ATTACH a copy of the
            PD (project description) submitted to the Department of Commerce pre-identifying this investment as well as the initial 
            correspondence from the Department of Commerce assigning the project number.
Line (F)(2) Agricultural Business – K.S.A. 79-3606(hhhh): An agricultural business must be identified under the North American
            industry classification system (NAICS) subsectors: 112112-Cattle Feedlots; 112120-Dairy Cattle and Milk Production;
            112210 Hog and Pig Farming; 1123-Poultry and Egg Production; or 1124-Sheep and Goat Farming. This qualifying
            NAICS must be on file with the Kansas Department of Labor for your specific facility address that has been provided 
            on this application. Only those projects that have total actual costs of $50,000 or more will qualify.
Line (F)(3) Qualified Firm or Qualified Suppler – K.S.A. 79-3606(oooo): A qualified firm or qualified supplier must be
            approved and certified by the Department of Commerce.
Line (G)    Check the applicable box and list the name of the organization and/or person you were contacted by and the
            average wage of the new (non-managerial) employees.
Line (H)    List the name and address of the general contractor if available. If a general contractor does not exist for this
            project, please attach a list of all the contractors/subcontractors (if available) involved in performing labor services
            or supplying materials for the project. Include in this list, the estimated project costs, contract date, contract number,
            and the estimated completion date for each contract.
Line (I)    Enter the estimated cost of the project.
Line (J)    Enter the date of the contract.
Line (K)    Enter the applicable contract number if available.
Line (L)    Enter the estimated completion date for this project. The Department requests that this period not extend beyond
            two years from the application date.
Signature   The name of the taxpayer as well as the authorized representative requesting the exemption should be typed or
            printed in the area provided. The authorized representative must also sign the request and provide a phone number
            where they can be reached during business hours.

- 38 -

Kansas Department of Revenue 
Office of Policy and Research 
915 SW Harrison St., Room 230                                                                Telephone: 785-296-3081 
Topeka, KS  66612-1588                                                                        FAX: 785-296-7928 

                              STATE OF KANSAS

                  PROJECT COMPLETION CERTIFICATION

TO:_____________________________________________________________________________________________ 
                              Name of Entity to whom Project Exemption Certificate was Issued 

_______________________________________________________________________________________________ 
Street Address                                   City              State                      Z IP

This is to certify, to the best of my knowledge and belief, that all materials purchased under Exemption Certificate Number 
_______________________________________ , issued by the Kansas Department of Revenue, were incorporated into the 
building or project for which the exemption was issued and were entitled to an exemption pursuant to K.S.A. 79-3606(d), (e) 
or (cc), as amended. 

_______________________________________________________________________________________________ 
Contractor / Subcontractor 

_______________________________________________________________________________________________ 
P.O. Box and/or Street Number and Name 

_______________________________________________________________________________________________ 
Street Address                                   City              State                      ZIP

_________________________________________________________     _________________________________ 
Signature and Title of Authorized Representative              Date 

                                                 INSTRUCTIONS 

Upon completion of a tax exempt project, the contractor must furnish this certification to the taxpayer for which the work was 
performed. A copy of this certification must also be forwarded to the Kansas Department of Revenue, Office of Policy and 
Research, 915 SW Harrison Street, Room 230, Topeka, Kansas 66612-1588. All invoices must be retained by the contractor 
for a period of five (5) years and are subject to audit by the Kansas Department of Revenue. 

PR-77 (Rev. 6-08)

- 39 -

KANSAS DEPARTMENT OF REVENUE

RAILROAD EXEMPTION CERTIFICATE
The undersigned railroad certifies that the tangible personal property or service purchased from:
Seller: _____________________________________________________________________________________________________
Business Name
Address: __________________________________________________________________________________________________
Street, RR, or P. O. Box City State Z IP+ 4

is exempt from Kansas sales and compensating use tax for the following reason:
K.S.A. 79-3606(f) exempts all sales of tangible personal property purchased by a railroad for consumption or movement
directly and immediately in interstate commerce, and K.S.A. 79-3606(y) exempts all sales of materials and services
used to repair, service, alter, maintain, manufacture, remanufacture, or modify railroad rolling stock for use in interstate
or foreign commerce under authority of the laws of the United States.
Description of tangible personal property or services purchased: ___________________________________
___________________________________________________________________________________________
The undersigned understands and agrees that if the tangible personal property or services are used other than as stated
above or for any other purpose that is not exempt from sales or compensating tax, the undersigned purchaser becomes liable
for the tax.
Purchaser: _________________________________________________________________________________________________
Name of Railroad
Address: ________________________________________________________________________________________
Street, RR, or P. O. Box City State Z IP+ 4
Authorized Signature: _____________________________________________________ Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHO MAY USE THIS EXEMPTION?
Only railroads licensed under United States law for interstate or foreign commerce are eligible to use this certificate.

WHAT PURCHASES ARE EXEMPT?
To be exempt, the tangible personal property must be for consumption or movement directly and immediately in interstate commerce. The
exemption applies whether the qualified property is purchased, leased or rented. Also exempt are repair parts, materials, and labor services for
the qualified property. All other items are TAXABLE and cannot be purchased by a railroad with this certificate. Below are representative (but not
necessarily all-inclusive) examples of exempt and taxable purchases by a railroad.
EXEMPT TAXABLE
• Locomotives (all types) • Computers • Signaling equipment
• Rail cars (all types) • Office equipment • Switching equipment
• Semitrailers • Office supplies • Vehicles
• Diesel fuel and oil for any of the above • Rails and railroad ties • Vehicle fuels and oils
• Parts and labor for any of the above • Parts and labor services for any of the above
• Utilities used by any of the above • Roadway maintenance and repair equipment
• Utilities used for any of the above

CONSTRUCTION OR REMODELING PROJECTS. A railroad is NOT exempt from sales tax on the purchase of materials or labor services
for a construction project unless the project itself qualifies for a project exemption as an economic development project. When laying new
track, the materials (track, ties, etc.) and labor are subject to state and local sales tax. When a railroad contracts with a contractor to build a
new building or facility, all materials for the project (whether purchased by the general contractor, subcontractor, or the railroad) are taxable.
Labor services on original construction of a building or facility are exempt by law. When a railroad contracts to have a building or facility
remodeled, the labor services, as well as the materials, are taxable. This exemption certificate cannot be used by a railroad to purchase
materials or labor services for any type of construction project.

RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.

ST-28R (Rev. 7/08)

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KANSAS DEPARTMENT OF REVENUE

RESALE EXEMPTION CERTIFICATE
The undersigned purchaser certifies that the tangible personal property or service purchased from:
Seller: _________________________________________________________________________________________________
Business Name
Address: _________________________________________________________________________________________________
Street, RR, or P. O. Box City State Z IP+ 4

will be resold by me in the form of tangible personal property or repair service. I hereby certify that I hold valid Kansas sales
tax registration number __________________________ , and I am in the business of selling ______________________
(May attach a copy of registration certificate)
_______________________________________________________________________________________________
(Description of product(s) sold; food clothing, furniture, etc.)
Description of tangible personal property or services purchased: ________________________________________
________________________________________________________________________________________________________________________________________
I understand and agree that if the items purchased with this certificate are used for any purpose other than retention,
demonstration, or display while being held for sale in the regular course of business, I am required to report and pay the sales
tax, based upon the purchase price of the items.
Purchaser: _________________________________________________________________________________________________
Name of Kansas Retailer
Address: _______________________________________________________________________________________
Street, RR, or P. O. Box City State Z IP+ 4
Signature: ______________________________________________________________ Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHO MAY USE THIS CERTIFICATE? Only those businesses and organizations that are registered to collect Kansas sales tax and provide
their Kansas sales tax registration number on this form may use it to purchase inventory without tax. For additional information see Publication
KS-1520, Kansas Exemption Certificates.
Nonprofit groups or organizations exempt by law from collecting tax on their retail sales of tangible personal property (such as a PTA or a
nonprofit youth development organization) should use the exemption certificate issued to it by the Kansas Department of Revenue when
buying items for resale.
Wholesalers and buyers from other states not registered in Kansas should use the Multi-Jurisdiction Exemption Certificate, Form ST-28M, to
purchase their inventory. HOWEVER, if the inventory item purchased by an out-of-state retailer who has sales tax nexus with Kansas is drop
shipped to a Kansas location, the out-of-state retailer must provide to the third party vendor a Kansas sales tax registration number, either on
this certificate or the Multi-Jurisdiction Exemption Certificate, for the sale to be exempt. If the out-of-state retailer DOES NOT have sales tax
nexus with Kansas, it may provide the third party vendor a resale exemption certificate evidencing qualification for a resale exemption, regardless
of the state in which the retailer is registered for sales tax.
Contractors, subcontractors, or repairmen may not use this certificate to purchase their materials, parts, or tools. Retailer/Contractors
should use a Retailer/Contractor Exemption Certificate, Form ST-28W, to purchase their resale inventory.
WHAT PURCHASES ARE EXEMPT? Only goods or merchandise intended for resale (inventory) are exempt. Tools, equipment, fixtures,
supplies, and other items purchased for business or personal use are TAXABLE since the buyer is the final consumer of the property.
The items purchased with this certificate must correspond to the type of business buying them. For example, a retail clothing store may only
reasonably purchase items of wearing apparel and accessories with this certificate. All other kinds of items are not usually sold by a clothing
store to their customers and, therefore, cannot be purchased with this certificate.
LABOR SERVICES. This certificate applies ONLY to items of tangible personal property. A contractor may not use an exemption certificate to
purchase the labor services of another contractor or subcontractor. Taxable labor services performed by a contractor can ONLY be purchased
without tax with a Project Exemption Certificate issued by the department or its authorized agent.
RETAINING THIS CERTIFICATE: Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.

ST-28A (Rev. 6-09)

- 41 -

KANSAS DEPARTMENT OF REVENUE

RETAILER/CONTRACTOR EXEMPTION CERTIFICATE
The undersigned contractor-retailer certifies that the tangible personal property purchased from:
Seller: _____________________________________________________________________________________________________
Business Name
Address: __________________________________________________________________________________________________
Street, RR, or P. O. Box City State ZIP + 4

is exempt from Kansas sales and compensating use tax for the following reason:
K.S.A. 79-3603(l)(2) provides that a contractor, subcontractor or repairman who maintains an inventory of tangible
personal property both for resale and for use by them for the purpose of erecting structures, or improving altering or
repairing real or personal property, shall be deemed a retailer with respect to purchases for and sales from such inventory.
Description of tangible personal property or services purchased: ___________________________________
_________________________________________________________________________________________
I hereby certify that I hold a valid Kansas Sales Tax Registration Number: ______________________________ , and that
I am in the business of selling: _______________________________________ , and that the location of my retail outlet is:
__________________________________________________________________________. The undersigned understands
and agrees that if the tangible personal property or services are used other than as stated above or for any other purpose
that is not exempt from Kansas sales or compensating tax, the undersigned purchaser becomes liable for the tax.
Purchaser: _________________________________________________________________________________________________
Business Name

Address: __________________________________________________________________________________________________
Street, RR, or P. O. Box City State ZIP + 4

Authorized Signature: _____________________________________________________ Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY
WHO MAY USE THIS EXEMPTION? Only those contractors, subcontractors, or repairmen who maintain an inventory of merchandise for
the purpose of making retail sales to the public may use this exemption certificate. A retail sale is a sale that does not include installing the
item purchased. A contractor, subcontractor, or repairman who purchases materials for installation on a job-by-job basis and who does not
maintain an inventory for the purpose of making retail sales is not a contractor-retailer, but is acontractor A. contractor may not use this
certificate . A contractor is considered to be the final consumer of the materials purchased from a supplier for a job and, therefore, must pay
sales tax on them when purchased. For more detailed information on how sales tax applies to the construction industry, consult Information
Guide EDU-26, Sales Tax Guidelines for Contractors and Contractor-Retailers, which is available from our website: www.ksrevenue.gov
WHAT PURCHASES ARE EXEMPT? Only merchandise of the type that the contractor-retailer holds in its resale inventory may be purchased
tax exempt with this certificate. Materials and supplies that may be purchased using this certificate include (but are not limited to): electrical
supplies, lumber, nails, paints, plumbing supplies, screws, sheet rock, stains, varnishes, and wallpaper.
WHAT PURCHASES ARE TAXABLE? Tools and equipment necessary to perform a job (often considered overhead items) are TAXABLE.
Contractors and contractor-retailers are the final users or consumers of any tools used in their trade or business and must pay sales tax on
them when purchased. (If purchased from another state, a Kansas compensating use tax will be due if a sales tax equal to at least the state
and local sales tax rate in effect where the item will be used, stored or consumed has not been paid on the purchase price). For additional
information download Publication KS-1510, Sales and Compensating Use Tax, from the department’s website. Items such as drills, drill bits,
hammers, nail guns, saws, screwdrivers, tool belts and wrenches are taxable. Tools and construction equipment leased or rented for a job
are also taxable to the contractor or contractor-retailer unless the customer has furnished a Project Exemption Certificate.
LABOR SERVICES. This certificate applies ONLY to items of tangible personal property. Taxable labor services performed by a contractor,
subcontractor or a contractor-retailer can only be purchased exempt from sales tax with a Project Exemption Certificate issued by the
department or its authorized agent.
RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.

ST-28W (Rev. 7/08)

- 42 -

                                                                                    KANSAS DEPARTMENT OF REVENUE 
              SALES AND/OR TRANSIENT GUEST TAX EXEMPTION CERTIFICATE FOR LODGING 

    The undersigned purchaser certifies that all information provided below is true and correct, and that the tangible personal property or 
services purchased from the seller is exempt from Kansas sales tax or Kansas transient guest tax for the reason(s) stated below (check 
applicable box(es)). The undersigned understands and agrees that if the tangible personal property or services are used other than as 
stated, or for any other purpose that is not exempt from sales or transient guest tax, the undersigned purchaser becomes liable for the tax. 

    Seller (hotel) Name: ____________________________________________________________________________________ 

    Address: _____________________________________________________________________________________________
                                                                Street, P.O. Box or Rural Route                                             City                                           	State                                  ZIP Code 

    Guest Name:  ______________________________________________________________  Room Number:  _____________ 

    Address: _____________________________________________________________________________________________
                                                                Street, P.O. Box or Rural Route                                	            City                                            State                                   ZIP Code 

    Arrival Date:  ________ /________ / ________                                                                                       Anticipated Departure Date:   ________ /________ / ________ 

    Hotel Guest Signature  __________________________________________________________________________________ 

   State Exemption from Kansas Sales Tax  (Tax exempt entity shall present the Kansas Department of Revenue-issued 
    tax-exempt entity sales tax exemption certificate showing state-issued exempt organization ID number; Form PR-
    78SSTA; or Designated or Generic Exemption Certificate, ST-28.) 

    Tax Exempt Entity Name: ________________________________________________________________________________ 

    Address: _____________________________________________________________________________________________
                                                                Street, P.O. Box or Rural Route                                        	    City                                            State                                   ZIP Code 

    Kansas Exempt Organization ID Number: ________________________________  Expiration Date: ______ / ______ / ______ 

   Federal Exemption from Kansas Sales Tax. I certify that I am on official federal government business and the purpose of my 
    stay is in conjunction with my performance of official duties as an officer or employee of the federal entity listed below. 
   Federal Exemption from Transient Guest Tax 

    Tax Exempt Federal Entity Name:  _________________________________________________________________________ 

    Address: _____________________________________________________________________________________________
                                                                                   Street, P.O. Box or Rural Route             	               City                                                       State                             Zip Code 
    If you are paying with a GSA SmartPay Card, enter the 6 thdigit of the credit card number here: ___________________________ 
    (Note: The digit must be a 0, 6, 7, 8 or 9 to qualify for exemption from Transient Guest Tax.) 

   Direct Purchase     (Complete on state sales tax and federal transient guest tax exemptions.) 
    Complete this section as evidence of direct purchase for transient guest tax exemptions granted to the federal government. This section 
can also be completed to document direct purchase for sales tax exemptions granted by the state of Kansas to tax-exempt entities. 

    _____  Credit Card                                          Name on credit card _______________________________________                                                                   Last 4 digits:  _____________ 
                                                                                                                                 Must be name of exempt organization 

    _____  Direct Bill                                          Billing Account Name/Number  _____________________________________________________ 

    _____ Check                                                 Check from ____________________________________________   Check Number:  _____________ 

                                                                        THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY. 
                        PLEASE   REFER  TO                                          THE   INSTRUCTIONS                           FOR  USE  OF  THIS  CERTIFICATE      ON  THE  REVERSE      . 

ST-28H (2-14)

- 43 -

INSTRUCTIONS FOR THIS EXEMPTION Kansas do not include exemption from transient guest tax;
therefore, transient guest tax must still be charged on lodging
CERTIFICATE, FORM ST-28H
that is exempt from Kansas sales tax.
WHO MAY USE THIS CERTIFICATE
Federal Exemption from Transient Guest Tax. Only
Purchasers. Use this form to claim exemption from purchases made directly by the federal government are
sales tax or transient guest tax. All hotel guests must sign exempt from transient guest tax. The federal government
the form where indicated. You must complete all fields on charge card program currently includes the GSA SmartPay
the exemption certificate and provide the fully completed Card. Purchases made with a GSA SmartPay Card for a
certificate to the lodging facility in order to claim the centrally billed account (CBA) (such as the GSA SmartPay
exemption. You are responsible for ensuring that you are Purchase Card) would be considered as a direct purchase
eligible for the exemption you are claiming. You will be held by the federal government and exempt from transient guest
liable for any tax and interest, and applicable penalties tax. Purchases made with a GSA SmartPay Card for an
imposed by the laws of this state on your purchase, if the individually billed account (IBA) (such as the GSA SmartPay
purchase is not legally exempt. Travel Card) would not be exempt from transient guest tax.
Hotels. You are required to maintain proper records of Information on how to identify a GSA SmartPay Card and
exempt transactions and provide those records to the determine whether it is for a CBA or IBA can be found on
Kansas Department of Revenue when requested. the U.S. General Services Administration web site for the
GSA SmartPay Card program, smartpay.gsa.gov, and look
You are relieved of responsibility for collecting and for the SmartTax Vendor Guide. Indirect purchases by
remitting sales tax on the sale or sales for which the government travelers are not exempt from transient guest
purchaser provided you this exemption certificate, even if tax. The name of the exempt federal agency/instrumentality
it is ultimately determined that the purchaser improperly must be shown on the registration card or reservation of
claimed an exemption, provided all of the following conditions the guest exempted from transient guest tax. The direct
are met. purchase section must also be completed to validate the
1) All applicable fields on the exemption certificate are direct purchase requirement.
completed by the purchaser or the required Federal Exemption from Kansas Sales Tax. The rental
information is captured and maintained. You have of sleeping rooms by hotels, motels, accommodation
the option to require the “direct purchase” portion brokers, etc. to the federal government, its agencies, officers
of the form to be completed to document direct or employees is exempt from sales tax when the room rental
purchase for sales tax exemptions granted to tax- is made in association with the performance of official federal
exempt entities. government duties. This sales tax exemption on indirect
2) The fully completed exemption certificate (or the purchases by federal employees applies ONLY to the rental
required information) is provided to you at the time of sleeping rooms. Evidence of proper form of payment by
of sale or within 90 days thereafter. the exempt agency is not required since direct purchase is
3) You do not fraudulently fail to collect the tax due. not required for this exemption. Transient guest tax is still
due when a federal government employee pays for the
4) You do not solicit customers to unlawfully claim an
sleeping room.
exemption.
Foreign Diplomats. Foreign diplomats must provide their
An exemption certificate need not be renewed or updated foreign diplomat number issued by the Office of Foreign
when there is a recurring business relationship between Missions of the U. S. State Department on this exemption
the buyer and seller. A recurring business relationship exists certificate. Additional information about this exemption is
when a period of not more than 12 months elapses between in our Notice 04-09 on our website.
sales transactions.
TAXPAYER ASSISTANCE
GENERAL EXEMPTION RULES
Additional information about this exemption is in
State Exemption from Kansas Sales Tax. The Publication KS-1540, Business Taxes for Hotels, Motels
purchase must be made by the exempt organization to and Restaurants. All publications, notices and other written
qualify for exemption. The exempt organization shall present advice on Kansas taxes and exemptions are available from
the Kansas Department of Revenue-issued tax-exempt entity the Policy Information Library on our website,
sales tax exemption certificate showing state-issued exempt ksrevenue.gov. If you have questions you may
organization ID number (Form PR-78SSTA); or Designated contact the Kansas Department of Revenue:
or Generic Exemption Certificate (ST-28) that authorizes Taxpayer Assistance Center
exempt purchases of services. The entire Form ST-28H , Docking State Office Building, 1 stFloor
including the direct purchase portion, must be completed 915 SW Harrison
in full and signed by the guest. The name of the exempt Topeka, KS 66625-2007
organization must correspond to the name on the registration
card or reservation. Exemptions granted by the State of Phone: 785-368-8222

- 44 -

Streamlined Sales Tax Certificate of Exemption
Do not send this form to the Streamlined Sales Tax Governing Board.
Send the completed form to the seller and keep a copy for your records.
This is a multi-state form for use in the states listed. Not all states allow all exemptions listed on this form. The purchaser is responsible for
ensuring it is eligible for the exemption in the state it is claiming the tax exemption from. Check with the state for exemption information and
requirements. The purchaser is liable for any tax and interest, and possible civil and criminal penalties imposed by the state, if the
purchaser is not eligible to claim this exemption.

1.  Check if this certificate is for a single purchase. Enter the related invoice/purchase order # .
2. A. Purchaser's name

B. Business Address City State Country ZIP

C. Name of seller from whom you are purchasing, leasing, or renting

Print or Type D. Seller’s Address City State Country ZIP

3. Purchaser’s type of business. Check the number that best describes your business
 01 Accommodation and food services  08 Real estate  15 Professional services
 02 Agriculture, forestry, 09 Rental and leasing  16 ducationEand health-care services fishing, hunting
 10 Retail trade  17 Nonprofit organization
 04 Finance and insurance  11 Transportation and warehousing  18 Government
 05 Information, publishing, and communications  12 Utilities  19 Not a business
 06 Manufacturing  13 Wholesale trade  20 Other (explain)
 07 Mining  14 Business services
4. Reason for exemption. Check the letter that identifies the reason for the exemption
 A. Federal government (Department) *  H. Agricultural Production *
 B. State or local government (Name) *  I. Industrial production/manufacturing *
  J. Direct pay permit *
 D. Foreign diplomat #:  K. Direct Mail *
 E. Charitable organization *  L. Other (Explain):
 F. Religious organization *  M. Educational Organization *
 G. Resale *
* See instructions on back (page 2)

5. Identification (ID) number: Enter the ID number as required in the instructions for each state in which you are claiming an exemption. If
claiming multiple exemption reasons, enter the letters identifying each reason as listed in Section 4 for each state.
ID number State/Country Reason ID number State/Country Reason
AR NV
GA OH
IA OK
IN RI
KS SD
KY TN
MI UT
MN VT
NC WA
ND WI
NE WV
NJ WY

6. I declare that the information on this certificate is correct and complete to the best of my knowledge and belief.
Signature of Authorized Purchaser Print Name Here Title Date

SSTGB Form F0003 Exemption Certificate
PR-78SSTA (Rev. 3 -22)

- 45 -

Streamlined Sales and Use Tax Exemption Certificate Instructions

Sections 1‐ 6 are required information. A signature is not required if in electronic form.
Section 1: Check the box for a single purchase and enter the invoice number. If the box is not checked, this certificate is
considered ablanket certificate and remains effective until cancelled by the purchaser if purchases are no more than 12 months
apart, unless a longer period is allowed by a state.
Section 2: Enter the purchaser’s and seller’s name, street address, city, state, country, and zip code.
Section 3 Type of Business: Check the number that best describes the purchaser’s business or organization. If none of the
categoriesapply, check 20 and provide a brief description.
Section 4 Reason for Exemption: Check the letter that identifies the reason for the exemption. If the exemption you are claiming
is not listed, check “L Other” and provide a clear and concise explanation of the exemption claimed. Not all states allow all
exemptions listed on this form. The purchaser must check with that state for exemption information and requirements.
Section 5 Identification ID Number:

Purchaser's Instructions:
Enter the ID number as required in the instructions below for each state in which you are claiming an exemption. Identify the state or
if a foreign ID, the country the ID number is from. If multiple exemption reasons are being claimed enter the letters identifying the
reasons for exemption as listed in Section 4 for each state.
ID Numbers for Exemptions other than resale: You are responsible for ensuring that you are eligible for the exemption in the state
you are claiming the tax exemption. Provide the ID number to claim exemption from sales tax that is required by the taxing state.
Check withthat state to determine your exemption requirements and status.
Foreign diplomats and consular personnel must enter their individual tax identification number shown on their sales tax exemption
cardissued by the United States Department of State's Office of Foreign Missions.
ID Numbers for Resale Purchases (Including Drop Shipments): If you are claiming a purchase is not subject to tax because it is
for resale (Exemption Reason G.) and you are:
1. Required to be registered in the state you are claiming the tax exemption: Provide your sales tax ID number issued by
that state. If claiming exemption in OH and registration is not required in the state, enter any tax ID number issued by OH. If
claiming exemptionin MI and registration is not required in the state, enter “Not Required”.
2. Not registered in the state you are claiming the tax exemption: Provide your sales tax ID number issued by any state.
3. Not required to register for sales tax and you do not have a sales tax identification number from any state: Enter
a. ‐Your FEIN.
b. ‐If you‐ do not have a FEIN, enter a different state issued business ID number.
c. ‐If you‐ do not have any state issued business ID number or FEIN, enter your state driver's license number.
4. A foreign purchaser and you do not have an ID number described in 1, 2 or 3: The following states will accept the tax
ID number (e.g., VAT number) issued by your country: AR, IN, KS, KY, ND, NJ, OK, RI, SD, TN, UT, WA, WY. All
other states require an ID number as listed in 1, 2 or 3.
If you do not have any of the ID numbers listed in 1 thru 4: You are not required to list an ID number for the following states: NE,
OH, SD, WI. Enter "Not Required" and the reason for exemption for that state. All other states require an ID number.

Seller’s Instructions
The seller is not required to verify the purchaser’s ID number or determine the purchaser's registration requirements. (GA
requires the seller verify the purchaser’s ID number.) The seller is required to maintain proper records of exempt transactions and
provide those records to the state when requested in the form in which it is maintained. These certificates may be provided in paper
or electronic format.
The seller is not liable for any tax, interest, or penalty if the purchaser improperly claims an exemption or provides incorrect
informationon the certificate, provided all the following conditions are met:
1. The fully completed exemption certificate is provided to the seller at the time of sale or within 90 days subsequent to the date of sale.
2. The seller did not fraudulently fail to collect the tax due; and
3. The seller did not solicit customers to unlawfully claim an exemption.

Note:A seller may‐ not accept a certificate of exemption for an entity based exemption on a sale made at a location operated by the
seller within‐ the designated state if the state does not allow such an entity based exemption.
Drop Shipper Instructions: The drop shipper may accept an ID number to claim the resale exemption as provided above in the
Purchaser’s Instructions. The ID number may include an ID number issued by another state. This may result in the same ID number
being used for multiple states to claim the resale exemption (e.g., a retailer or marketplace seller may only be required to register for
sales tax in one state).

- 46 -

KANSAS DEPARTMENT OF REVENUE

TIRE RETAILER EXEMPTION CERTIFICATE

The undersigned tire retailer certifies that the new tires purchased from:

Seller: _________________________________________________________________________________________________
Business Name
Address: _________________________________________________________________________________________________
Street, RR, or P. O. Box City State Zip + 4

are exempt from Kansas Tire Excise Tax for the following reason:
The new tires purchased with this exemption certificate will be resold by the undersigned tire retailer who is duly
registered by the Kansas Department of Revenue to collect the Kansas Tire Excise Tax levied by K.S.A. 65-3424d.
Description of tangible personal property or services purchased: ___________________________________
__________________________________________________________________________________________
The undersigned purchaser understands and agrees that if the new tires are used other than as stated above or for any other
purpose not exempt from the tire excise tax, the undersigned tire retailer becomes liable for the tax.
Purchaser: _________________________________________________________________________________________________
Business Name
Tire Excise
Tax Number: ___________________________________ Kansas Sales Tax Number: ______________________________

Address: ________________________________________________________________________________________
Street, RR, or P. O. Box City State Zip + 4

Authorized Signature: _____________________________________________________ Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHAT IS THE TIRE EXCISE TAX?
The tire excise tax is 25 cents on each new vehicle tire sold. New tires for automobiles, motorcycles, trucks, truck tractors, trailers, buses,
farm machinery, construction equipment, and other vehicles authorized or allowed to operate on Kansas public streets and highways are
subject to the tire excise tax. The tax also applies to the tires mounted on a new or used vehicle when the vehicle is sold at retail. Therefore,
most vehicle and implement dealers must also be registered to collect the tire excise tax. Additional information about the tire excise tax
in our Publication KS-1530, Kansas Tire Excise Tax, available from our office or website: www.ksrevenue.gov.

WHO MAY USE THIS EXEMPTION?
Only those tire retailers that have a tire excise tax registration number and a Kansas Retailers’ Sales Tax Registration Number (see
explanation below) from the Kansas Department of Revenue may use this certificate.

WHAT TIRE PURCHASES ARE EXEMPT?
Only new tires intended for resale may be purchased exempt from the tire excise tax (as well as sales tax) with this certificate. A tire retailer
or vehicle dealer will use this certificate to purchase new tires exempt from both the tire excise tax and sales tax. The tire retailer will collect
the Kansas Retailers’ Sales and Tire Excise Tax when the tires are sold to the final user or consumer.
Used , recapped and retreaded tires are not subject to tire excise tax. A business selling used tires should use the Resale Exemption
Certificate, Form ST-28A, to purchase its inventory of used tires.

TAX REGISTRATION NUMBERS.
This certificate is an exemption from the tire excise tax and also acts as a resale exemption certificate. In order to be exempt, the buyer must
provide its Kansas tire excise tax registration number and its Kansas sales tax number. This certificate is not complete unless both
numbers are given. A tire excise tax registration number contains 11 digits, the last four of which are always “4000.” A tire excise tax
registration number format would be 000-0000-4000.

ST-28T (Rev. 7-08)

- 47 -

KANSAS DEPARTMENT OF REVENUE
U.S. GOVERNMENT, FEDERAL AGENCY OR INSTRUMENTALITY EXEMPTION CERTIFICATE
The undersigned purchaser certifies that the tangible personal property or service purchased from:

Seller: _____________________________________________________________________________________________________
Business Name

Address: __________________________________________________________________________________________________
Street, RR, or P.O. Box City State Zip + 4
is exempt from Kansas sales and compensating use and transient guest tax for the following reason:
K.A.R. 92-19-77 exempts all direct purchases by the United States, its agencies or instrumentalities for their use,
except when federal law provides that a particular agency or instrumentality will be subject to a state’s tax laws. To
qualify as a direct purchase, each bill, contract or other evidence of the transaction must be made out to the United
States, its agency or instrumentality, and payment must be made by a federal check, warrant or voucher.

Description of tangible personal property or services purchased : ___________________________________
__________________________________________________________________________________________

The undersigned understands and agrees that if the tangible personal property or services are used other than as stated above
or for any other purpose that is not exempt from sales, compensating use, or transient guest tax, the undersigned purchaser
becomes liable for the tax.
Purchaser: _________________________________________________________________________________________________
Name of Federal Entity
Address: __________________________________________________________________________________________________
Street, RR, or P.O. Box City State Zip + 4
Authorized Signature: _____________________________________________________ Date : ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
WHO MAY USE THIS CERTIFICATE? Any agency or branch of the U.S. Government may use this certificate, such as the U.S. Post Office,
Internal Revenue Service, Department of Agriculture, Secret Service, FBI, American Red Cross, Federal Aviation Administration, and all
branches of the armed forces. The word “National” or “Federal” in the title of the entity does NOT necessarily mean it is an agency of the federal
government. For example, Federal Credit Unions are exempt, but National Banks are not federal agencies and thus are not exempt.
WHAT PURCHASES ARE EXEMPT? Any item of tangible personal property or labor services (except as noted below) may be purchased by
the federal government or any of its agencies exempt from sales and transient guest tax with this certificate. If the charges are billeddirectly to
and paid directly by the federal government, the transaction is exempt from Kansas sales tax as a direct purchase.
Sales made to and paid for by an agent, employee, or other representative of the United States, its agencies or instrumentalities are TAXABLE,
even when the agent or employee: 1) is on official business on behalf of the U. S. or any federal agency, 2) is on per diem (allowance for daily
expenses), 3) is on an expense account, or will otherwise be reimbursed by the federal agency, or 4) has or will receive federal moneys,
credits, or other assets to pay for the transaction. For example, a federal employee on per diem must pay sales tax on car rentals, unless using
one of the centrally-billed federal credit cards discussed below.
Exception for sleeping room rentals: The rental of sleeping rooms by hotels, motels, accommodation brokers, etc. to the federal government, its agencies,
officers or employees is exempt from sales tax when the room rental is made in association with the performance of official federal government duties. This
sales tax exemption on indirect purchases by federal employees applies ONLY to the rental of sleeping rooms. Transient guest tax is still due when a federal
government employee pays for the sleeping room.
Federal Credit Cards: The General Services Administration (GSA) issues “GSA SmartPay” credit cards to federal employees for official use.
Purchases by a federal employee with a “For Official Government Fleet Use Only” or “For Official Government Purchase Use Only” Voyager,
VISA, or MasterCard are exempt because these cards are centrally billed to the federal government. Purchases made using a “For Official
Government Travel Use Only” VISA or MasterCard are exempt only if the sixth digit of the account number is a 0, 6, 7, 8 or 9; if the sixth digit is
1, 2, 3, or 4, the charge is taxable. Purchases made with a “For Official Government Use Only” MasterCard (an integrated use card) are
exempt if the purchase is tangible personal property or fuel, repair services and other items related to vehicles, airplanes and boats. Other
purchases, such as travel expenses, are taxable if the sixth digit of the account number is a 1, 2, 3, or 4, and exempt if the sixth digit is 0, 6, 7,
8, or 9. For a more complete discussion of federal credit card transactions, obtain the policy document entitled “Federal Credit Cards.” It is
available from our offices or from the Policy Information Library on our website: www.ksrevenue.gov.
CONSTRUCTION, REPAIR OR REMODELING PROJECTS. This certificate may also be used to purchase labor services exempt from
sales tax. HOWEVER, when the U. S. government or its agencies contracts for the repair, remodeling, or construction of a real property
project, it must request and obtain a Project Exemption Certificate from the department so that the contractor (such as a carpenter, electrician,
or plumber) may purchase materials for the project exempt from sales tax. In the absence of a Project Exemption Certificate, only the
contractor’s labor services are exempt as a direct purchase.
RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.
ST-28G (Rev. 1/09)

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KANSAS DEPARTMENT OF REVENUE 465818
STATEMENT FOR SALES TAX EXEMPTION ON ELECTRICITY, GAS, OR
WATER FURNISHED THROUGH ONE METER
Please type or print this form and send a completed copy WITH worksheets to your utility company. Complete a form for each meter on
which you are applying for an exemption.
1. _______________________________________________________________ __________________________________________________________
Address of meter location Utility account number
2. In accordance with the Kansas Retailers’ Sales Tax Act, the undersigned purchaser states that the (circle one: electricity, gas, water)
sold and furnished by (name of utility company) __________________________________________________________________________ through
meter number _______________________________ at the above location issued for the following purposes based on annual consumption.
3. ______________________________________________________________ uses electricity, gas or water for the following purpose (check one):
PURCHASER (Name of individual, company, or organization)
Unless otherwise indicated, the uses below are exempt from state and local sales tax.
o Agricultural use. (Electricity & gas subject to local sales tax.) o Severing of oil.
o Certain nonprofit corporations exempt from real estate o Ingredient or component part.
property tax – i.e., adult care homes (nursing homes); o Irrigation of crops.
private children’s homes (nursing home foster care, etc.); o Movement in interstate commerce by railroad or public utility.
housing for low and limited income elderly and disabled
persons (includes HUD housing projects); housing for the o *Noncommercial educational radio or TV station.
elderly; and group housing for people with an intellectual o Noncommercial residential use. (Electricity & gas subject to
disability and other disabled persons. Attach a copy of the local sales tax.)
“order” from the Board of Tax Appeals. o *Nonprofit hospital.
o Consumed in the production, manufacturing, processing, o *Nonprofit museum or historical society.
mining, drilling, refining, or compounding of tangible o *Nonprofit zoo.
personal property, or treatment of by-products or wastes of o *Over-the-air free access radio or TV station. Only the
any above processes. electricity used to produce the broadcast signal is exempt. All
o Domestic violence shelters. other utility use is taxable.
o *Educational institutions and nonprofit trusts, nonprofit o Providing taxable services.
endowment associations and foundations operated for the o *Religious organization exempt from federal taxation under
sole benefit of an education institution. section 501(c)(3) of the federal Internal Revenue Code.
o *Governmento *Other exempt entityentity.

* Enter Sales Tax Exemption Identification Number _____________________________________ Employer ID Number (EIN) __________________________
4. Type of business _____________________________________________________________________________________________________________
5. Describe the taxable service; movement in interstate commerce; agricultural use; or property produced, manufactured, etc.
______________________________________________________________________________________________________________________________________
______________________________________________________________________________________________________________________________________
NOTE: Sales of water to residential premises for noncommercial use or for agricultural use are NOT subject to local (city/county) sales
tax. However, all electricity and gas used to light, heat, cool, clean or maintain equipment, buildings or business facilities (offices, plants,
shops, warehouses) are FULLY TAXABLE. This includes, but is not limited to, electricity and gas for air conditioners, all lighting (including
production area), exhaust fans, freezers, heaters, refrigerators, other appliances and machines.
6. EXEMPT PERCENT ____________ % (See instructions.)
The undersigned purchaser agrees and certifies that: a) this statement is true, correct, and complete; b) the worksheets used to determine
the “Exempt Percent” will be kept by the undersigned and copies of the worksheets and this completed form will be provided
to the utility company); and, c) in the event there is a change in the “Exempt Percent”, a revised statement will be filed immediately with
the utility company. If the electricity, gas, or water exempted from taxation is determined to be taxable at a rate other than stated above,
the undersigned purchaser agrees to reimburse the utility company or the Kansas Department of Revenue for any amounts assessed as
retailers’ sales or compensating tax, penalties, and/or interest.
Purchaser: ___________________________________________________________________ Phone No. _____________________________________
Individual, company, or organization name
Address: __________________________________________________________________________________________________________________________
Street, RR, or P.O. Box, City, State, Zip + 4 Email Address
____________________________________________________________________________________________________ Date: ______________________
Printed Name *Authorized Signature
ONLY the Owner, Partner, Company Officer or authorized Power of Attorney may sign this form.

o No o Yes The individual signing this form authorizes KDOR to discuss this statement for sales tax utility exemption with any employee of the
company and not only the individual signing this exemption request. A DO-10 (POA) is required documentation if the request is prepared/filed by a 3rd party.
ST-28B (Rev. 4 1-2 )

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INSTRUCTIONS FOR COMPLETING FORM ST-28B
When gas, water, or electricity is furnished through one in the actual process at the location during the production activity;
meter for both taxable and exempt purposes, the purchaser is 3) immediately consumed or dissipated in the process; and,
responsible for determining the percentage of use exempt from 4) used in the production, manufacturing, processing, mining,
sales tax. The sample worksheet provided below will help you to drilling, refining, or compounding of tangible personal property or
determine the percent of electricity, gas, or water that qualifies the treatment of by-products or wastes of any above processes.
for exemption. The worksheet you provide should list all taxable The following uses of electricity, gas, or water are not exempt from
and exempt equipment. If you have questions about this form, sales tax: shipping, repairing, servicing, maintaining, cleaning the
contact Audit Services/Sales Tax Refunds, Kansas Department equipment and the physical plant, and storing.
of Revenue, 109 SW 9th St., PO Box 3506, Topeka, KS,
66601-3506, email KDOR_Audit.Funds@ks.gov or call 785-296-7108. INGREDIENT OR COMPONENT PART: An example of electricity,
gas, or water which becomes an ingredient or component part and
*Authorized Signature: The Owner, Partner, Company Officer qualifies for exemption is “water” that is part of the ingredient in a
signing this form authorizes KDOR to discuss this statement for beverage which is bottled and sold to a retailer for resale.
sales tax utility exemption with any employee of the company and
not only the individual signing this exemption request. A DO-10 RESIDENTIAL: If the electricity, gas, or water you consume is
(POA) is still required documentation if the request is prepared/ for residential use only, you do not need to file this form. The utility
filed by a 3rd party. company automatically exempts you from paying state sales tax
(city and county sales tax still applies). However, if the electricity,
AGRICULTURAL: Electricity and gas for agricultural use is gas, or water you consume is partly for residential purposes and
exempt from the state sales tax but not exempt from the local partly for commercial use, you must determine the percent of
taxes. Agricultural use does not include commercial operations usage that is residential and file copies of your worksheets and
such as processing food or dairy products, off-farm grain storage this completed form with your utility company and the Department
and marketing, lumbering, or use by a stockyard, slaughter house, of Revenue. Utilities consumed in commercial common areas
floral shop, or turf farm. such as an office, lounge, hallway, laundry facility, storage area,
swimming pool, etc., do not qualify for exemption.
CERTAIN NONPROFIT CORPORATIONS: Sales of electricity,
gas, or water to properties which are exempt from property taxation HOW MUCH OF MY UTILITY USE QUALIFIES FOR
under K.S.A. 79-201b Second through Sixth are exempt from EXEMPTION? You will probably need several sheets of paper
state and local sales tax. Once the property is determined to be as worksheets. If your facility is serviced by more than one meter,
exempt, copies of the “order” from the Board of Tax Appeals and you need to complete a separate chart to determine the percent of
this completed exemption certificate (ST-28B) must be provided to usage for each meter. If the facility is heated and air-conditioned
the utility company and the Kansas Department of Revenue. by a central unit, you may use the square footage method to
arrive at the residential percent of consumption for heating and
CONSUMABLES: The portion of electricity, gas, or water you cooling. You may need the assistance of a plumber or electrician
use that meets the following requirements is exempt from state to complete the formulas. Refer to the following example and
and local taxes: 1) essential or necessary to the process; 2) used steps to determine your exempt percent.
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6
Estimated Number of Days Usage Per Year
Rating of Hours of the Device is stated in kWh,
Type of Device Device Use Per Day Load Factor Used Per Year BTU, or Gallons
20 - light bulbs T 40 watts 10 1.00 324 2,592 kWh
EXAMPLE
1 - production machinery E 500 watts 10 .50 255 637.5 kW
1. At the top of each page, place the headers as noted in the 2. Indicate beside each type of device an “E” for exempt or a
example and complete the following information per column: “T” for taxable.
COLUMN 1—List each device that is pulling the utility.
COLUMN 2—Rating of each device. 3. Multiply the quantity in column 1 by column 2 by column 3 by
COLUMN 3—Estimate the number of hours of use per day column 4 by column 5 to arrive at the sum for column 6.
(i.e., on average, twenty 40 watt light bulbs are on ten
hours per day, therefore, enter “10”). 4. Add the usage per year (column 6) for all of the devices you
COLUMN 4—Determine and enter load factor (i.e., when a have indicated as “exempt” then add all of the usage per
light bulb is on it pulls the full rate of 100% power but a year (column 6) for all the devices that you have indicated
burner on the stove on “low” may only pull 30% load factor). as being “taxable.” Adding the exempt and taxable usage
COLUMN 5—Number of days the device is used per year. should equal the total consumption per year as shown on
COLUMN 6—Determine usage per year stated in kilowatt- your utility bills for the last 12 months.
hours (kWh), BTU, or gallons.
1000 watts = 1 kWh 5. Divide the total number of exempt kWh by the total number
Horsepower = .746 X H.P. = watts of kWh consumed in the last 12 months. This is the percent
Ten 100-watt bulbs burning 1 hour will use 1 kWh of usage that is exempt from tax. Enter this amount on line 5
1,000,000 BTU in 1 MCF on the front of this form (ST-28B).
The instructions provided are intended to help consumers of electricity, gas, or water complete this form.
In case of discrepancies, the applicable law prevails.
ATTN: Hotels, Motels and Nursing Homes: Please include the occupancy rate
for the last 12 months of business with your study.

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                                      KANSAS DEPARTMENT OF REVENUE                                                                        468118
                      VEHICLE LEASE OR RENTAL EXEMPTION CERTIFICATE

The undersigned purchaser certifies that the tangible personal property or service purchased from:

Seller: ______________________________________________________________________________________________________________________________________________________________________________________
                                                            Business Name

Address: __________________________________________________________________________________________________________________________________________________________________________________
                      Street, RR, or P. O. Box                                      City              State                               ZIP + 4

is being registered for the sole purpose of renting or leasing to others, and is exempt from Kansas sales or compensating
tax. I hereby certify that I am engaged in the business of renting and/or leasing motor vehicles and/or trailers.

Vehicle Rental                                                                      Kansas Sales
Excise Tax Number: ________________________________________________________________ Tax Number: ____________________________________________________________________

Vehicle Description:_________________________________________________________________________________________________________________________________________________________________
                               Year                         Make                                Model                                     VIN#

The undersigned registrant understands and agrees that if this vehicle is used for purposes other than as stated above, the
registrant becomes liable for the tax.
Vehicle Registrant: __________________________________________________________________________________________________________________________________________________________________
                                                            Name of Vehicle Lessor

Address: __________________________________________________________________________________________________________________________________________________________________________________
                      Street, RR, or P. O. Box                                      City              State                               ZIP + 4

Authorized Signature: ____________________________________________________________________________________________________________ Date: ___________________________________

County: ___________________________________________________ **County Treasurer’s Signature:__________________________________________________________________________
                                                                                                                                   Witness

                      THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHAT IS THE VEHICLE RENTAL EXCISE TAX?
The vehicle rental excise tax is 3.5% on the rental or lease of motor vehicles for 28 consecutive days or less. This tax
is imposed in addition to the Kansas Retailers’ Sales tax (state and applicable local rate) due on each rental or lease
transaction.

WHO MAY USE THIS CERTIFICATE?
Only those vehicle lessors who are registered with the Kansas Department of Revenue to collect the Kansas Retailers’
Sales Tax and the Kansas Vehicle Rental Excise Tax may use this certificate to register the vehicle in Kansas without
paying sales or compensating use tax. The purchase is exempt because the sales tax is collected on each rental or on each
monthly lease payment.

WHAT VEHICLES ARE EXEMPT?
Only those vehicles that become a part of the lessor’s (registrant’s) rental or lease inventory are exempt. Vehicles purchased
by the vehicle lessor for personal or business use are TAXABLE because they will not be leased or rented to others.

REQUIRED REGISTRATION NUMBERS.
In order for the vehicle to be exempt, the buyer/registrant must have a Kansas Vehicle Rental Excise tax number and a
Kansas Retailers’ Sales tax registration number. This certificate is not complete unless both numbers are given.
**Note: The county treasurer’s signature is not required when a car dealer is leasing a car from a rental agency in order to
lease it in turn to a customer.

RETAINING THIS CERTIFICATE.
Sellers should retain a completed copy of this certificate in their records for at least three years from the date of sale. A
seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller
has a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business
relationship between the buyer and seller. A recurring business relationship exists when a period of no more than 12 months
elapses between sales transactions.
ST-28VL (Rev. 10-21)

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KANSAS DEPARTMENT OF REVENUE
VETERINARIAN EXEMPTION CERTIFICATE

The undersigned veterinarian certifies that the drugs and pharmaceuticals purchased from:

Seller: _____________________________________________________________________________________________________
Business Name

Address: __________________________________________________________________________________________________
Street, RR, or P.O. Box City State ZIP + 4

are exempt from Kansas sales and compensating use tax for the following reason:
K.A.R. 92-19-42 exempts the sale of drugs and pharmaceuticals to veterinarians for use by them in the professional
treatment of animals or for resale.

Description of drugs and pharmaceuticals purchased:_____________________________________________

__________________________________________________________________________________________

The undersigned understands and agrees that if the drugs or pharmaceuticals are used other than as stated above or for any
other purpose that is not exempt from sales or compensating tax, the undersigned veterinarian becomes liable for the tax.

Purchaser: _________________________________________________________________________________________________
Name of Veterinarian

Address: __________________________________________________________________________________________________
Street, RR, or P.O. Box City State ZIP + 4

Authorized Signature: _____________________________________________________ Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
WHO MAY USE THIS EXEMPTION? Only those persons licensed to practice veterinary medicine may use this certificate.
WHAT PURCHASES ARE EXEMPT? Only prescription drugs and pharmaceuticals are exempt from sales tax. To be exempt, the veterinarian
must also keep a copy of the prescription order on file. When dealing with a veterinary or medical supply house that sells not only drugs and
pharmaceuticals but other items not exempt (see below), a veterinarian may only use this certificate for the invoice items that are prescription
drugs.
WHAT PURCHASES ARE TAXABLE? Nonprescription drugs (such as vitamins, diet pills, or weight loss tablets) and nonprescription
salves and ointments are not exempt from sales tax. Veterinarians must pay sales tax on these and similar items used in their practice or
given to a client for outpatient use as part of an examination or consultation.
Veterinarians must also pay sales tax on their medical supplies and equipment. The following is a representative but not exclusive list of
items commonly purchased by veterinarians that are TAXABLE:
Bandages Medical instruments Operating room equipment
Dressings Needles Pet food (prescription and nonprescription)
Furniture Office equipment Syringes
Magazine subscriptions Office supplies Topical sprays and shampoos
If the above types of property are purchased from a retailer in another state and a sales tax equal the Kansas state and local sales tax rate
in effect where the item is used, stored or consumed has not been paid a Kansas compensating use tax is due on these purchases.
Additional information about Kansas compensating use tax is contained in Publication KS-1510, “Kansas Sales and Use Tax.”
This booklet is available from our office or website: www.ksrevenue.gov
Veterinarians should purchase items intended for resale to pet owners (such as collars, leashes, pet foods, shampoos and topical sprays)
without tax using a Resale Exemption Certificate, Form ST-28A. In order to use a Resale Exemption Certificate, the veterinarian must
have a Kansas sales tax registration number in order to collect the sales tax from the customer.
RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has
a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the
buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.

ST-28V (Rev. 7-08)

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KANSAS DEPARTMENT OF REVENUE
WAREHOUSE MACHINERY AND EQUIPMENT EXEMPTION CERTIFICATE
The undersigned purchaser certifies that the tangible personal property and/or services purchased from:
Seller: _____________________________________________________________________________________________________
Business Name

Address: __________________________________________________________________________________________________
Street, RR, or P.O. Box City State ZIP+4
are exempt from Kansas sales and compensating use tax for the following reason:
K.S.A. 79-3606(fff) exempts all sales of material handling equipment, racking systems and other related machinery
and equipment used for the handling, movement or storage of tangible personal property in a warehouse or distribution
facility in Kansas, all sales of installation, repair and maintenance services performed on such machinery and equipment;
and all sales of repair and replacement parts for such machinery and equipment.
TO OBTAIN THIS EXEMPTION, COMPLETE LINES 1 THROUGH 3 AND THE CERTIFICATION.
1. Describe the qualified machinery or equipment (include make, model, type, or other identifying criteria):
____________________________________________________________________________________________________________________________
2. The equipment described in line 1 (is) (will be) located and used at the following Kansas warehouse or distribution
center. (Circle one)

_______________________________________________________________________________________
Name of Facility
_____________________________________________________________________________________________________________________________KANSAS
Street Address City State
3. This certificate is for the: (Check all that apply)
 Purchase, lease, or rental of the material handling machinery or equipment described in line 1.
 Installation services of the equipment described in line 1.
 Repair or maintenance services on the equipment described in line 1.
 Repair parts, replacement parts, or accessories (describe; include model, type, etc.)
____________________________________________________________________________________
The undersigned understands and agrees that if the tangible personal property and/or services are used other than as stated
above or for any other purpose that is not exempt from sales or compensating tax, the undersigned purchaser becomes liable
for the tax.
Purchaser: _________________________________________________________________________________________________
Business Name

Purchaser’s Type of Business: _______________________________________________________________________________
Describe principal product(s) warehoused or distributed

Mailing Address: ____________________________________________________________________________________________
Street, RR, or P.O. Box City State ZIP+4

Authorized Signature: _____________________________________________________ Date:_________________

Printed Name: ______________________________________________________ Title: ________________________
THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
WHO MAY USE THIS EXEMPTION? Only those businesses that operate a warehouse or distribution facility in Kansas may use this certificate. A warehouse or
distribution facility is a single, fixed location of buildings or structures in a contiguous area where storage or distribution operations are conducted that are separate
and apart from the business’ retail operations, if any, and which do not otherwise qualify for exemption as occurring at a manufacturing or processing plant or facility.
WHAT PURCHASES ARE EXEMPT? Material handling and storage equipment includes bins, forklifts, pallets, shelving, racking systems and other items used to
handle, move, or store tangible personal property. Also included are the equipment used by a public grain warehouse or other commercial grain storage facility to
aerate, clean, control dust, handle, process, refine, store, or otherwise treat the grain.
WHAT PURCHASES ARE TAXABLE? Equipment used at a warehouse or distribution center that is not directly used in the storage or handling of tangible personal
property is not exempt. Taxable items include, but not limited to: computers; communication and employee safety equipment; equipment used to clean the
building, to repair machinery or equipment, or to light, heat or cool the facility; and office furniture and equipment.
ADDITIONAL INFORMATION. A more complete discussion of this exemption is provided in the Department’s Notice 00-08, Kansas Exemption for Manufacturing
Machinery & Equipment. For tax assistance, consult our website or call the department at 785-368-8222.
RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the date of sale. A seller is
relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has a recurring business relationship. A certificate
need not be renewed or updated when there is a recurring business relationship between the buyer and seller. A recurring business relationship exists when a period
of no more than 12 months elapses between sales transactions.
ST-203 (Rev. 7-08)

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NOTE

51

- 54 -

TAXPAYER ASSISTANCE
This publication is a general guide and will not address every situation. If you have questions, you may contact 
the Kansas Department of Revenue:
By Phone     By Mail                                                    By Appointment
785-368-8222 Tax Operations                           Go to ksrevenue.gov to set up an appointment at the Topeka or 
             PO Box 3506                               Overland Park office by using the Appointment Scheduler.
             Topeka KS 66625-3506

             Office hours are 8 a.m. to 4:45 p.m., Monday through Friday.

PUBLICATIONS
Below is a list of publications available on the Kansas Department of Revenue’s website. These publications 
contain instructions applicable to specific business industries and general information for all business owners.
• Publication KS-1216, Kansas Business Tax Application
• Publication KS-1510, Kansas Sales Tax and Compensating Use Tax
• Publication KS-1515, Kansas Tax Calendar of Due Dates
• Publication KS-1520, Kansas Exemption Certificates
• Publication KS-1525, Kansas Sales and Use Tax for Contractors, Subcontractors and Repairmen
• Publication KS-1526, Kansas Business Taxes for Motor Vehicle Transactions
• Publication KS-1527, Kansas Business Taxes for Political Subdivisions
• Publication KS-1530, Kansas Tire Excise Tax
• Publication KS-1540, Kansas Business Taxes for Hotels, Motels and Restaurants
• Publication KS-1550, Kansas Business Taxes for Agricultural Industries
• Publication KS-1560, Kansas Business Taxes for Schools and Educational Institutions
• Publication KS-1700, Kansas Sales & Use Tax Jurisdiction Code Booklet
• KW-100, Kansas Withholding Tax Guide

STATE SMALL BUSINESS WORKSHOPS
As part of our commitment to provide tax assistance to the business community, Tax Specialists within the Kansas 
Department of Revenue conduct small business workshops on Kansas taxes at various locations throughout Kansas. 
Whether you are a new business owner, an existing business owner, or an accountant, these workshops will give 
you the tools and understanding necessary to make Kansas taxes easier and less time consuming for you. Topics 
covered include filing and reporting requirements and methods, what is taxable, what is exempt and how to work 
with the department in collecting and remitting Kansas taxes.
For a schedule of our workshops, visit our website. Pre-registration is required and a fee may be charged by 
the sponsoring Small Business Development Center (SBDC).

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