RESALE EXEMPTION CERTIFICATE                                            465718 
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 

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  Zip + 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) 
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