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.org. 
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)