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)

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