COMPENSATING 
              USE TAX

                             KANSAS DEPARTMENT OF REVENUE                                                467118
                             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:
  o    Wholesaler of:  ______________________________________________________________________________________________
                                                     Description of principal product(s)

  o    Retailer of: __________________________________________________________________________________________________
                                                     Description of principal product(s)

  o    Manufacturer of:  ____________________________________________________________________________________________
                                                     Description of principal product(s)
  o    Lessor of: _____________________________________________________________________________________________________________________
                                                     Description of principal product(s)

  o    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 canceled 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.

ST-28M (Rev. 7-08)

         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.

                      THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.