KANSAS DEPARTMENT OF REVENUE                                       466018 
                        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                Zip + 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                Zip + 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 
or  a 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)