KANSAS DEPARTMENT OF REVENUE
                  WAREHOUSE MACHINERY AND EQUIPMENT EXEMPTION CERTIFICATE
The undersigned purchaser certifies that the tangible personal property and/or services purchased from:
Seller: _____________________________________________________________________________________________________________________ 
                                                       Business Name
Address: ___________________________________________________________________________________________________________________ 
                       Street, RR, or P.O. Box                City                                    State         ZIP+4
are exempt from Kansas sales and compensating use tax for the following reason:
K.S.A.  79-3606(fff)  exempts  all  sales  of  material  handling  equipment,  racking  systems  and  other  related  machinery and 
equipment used for the handling, movement or storage of tangible personal property in a warehouse or distribution facility in 
Kansas, all sales of installation, repair and maintenance services performed on such machinery and equipment; and all sales of 
repair and replacement parts for such machinery and equipment.
                  TO OBTAIN THIS EXEMPTION, COMPLETE LINES 1 THROUGH 3 AND THE CERTIFICATION.
1.  Describe the qualified machinery or equipment (include make, model, type, or other identifying criteria):
        _________________________________________________________________________________________________________________

2.  The equipment described in line 1  (is)  (will be)  located and used at the following Kansas warehouse or distribution 
       center.
        _________________________________________________________________________________________________________________
                                                       Name of Facility
        _________________________________________________________________________________________________________________KANSAS
        Street Address                                                 City                                 State
3.  This certificate is for the: (Check all that apply)
        o Purchase, lease, or rental of the material handling machinery or equipment described in line 1.
        o Installation services of the equipment described in line 1.
        o Repair or maintenance services on the equipment described in line 1.
        o Repair parts, replacement parts, or accessories (describe; include model, type, etc.)
           ______________________________________________________________________________________________________
The undersigned understands and agrees that if the tangible personal property and/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
Purchaser’s Type of Business: ______________________________________________________________________________________________
                                               Describe principal product(s) warehoused or distributed
Mailing Address: ___________________________________________________________________________________________________________
                       Street, RR, or P.O. Box                City                                    State         ZIP+4
Authorized Signature: _____________________________________________________________________            Date: _______________________
Printed Name:_______________________________________________________________________  Title: ________________________________
                        THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
WHO MAY USE THIS EXEMPTION? Only those businesses that operate a warehouse or distribution facility in Kansas may use this 
certificate. A warehouse or distribution facility is a single, fixed location of buildings or structures in a contiguous area where storage or 
distribution operations are conducted that are separate and apart from the business’ retail operations, if any, and which do not otherwise 
qualify for exemption as occurring at a manufacturing or processing plant or facility.
WHAT PURCHASES ARE EXEMPT? Material handling and storage equipment includes bins, forklifts, pallets, shelving, racking systems 
and other items used to handle, move, or store tangible personal property. Also included are the equipment used by a public grain 
warehouse or other commercial grain storage facility to aerate, clean, control dust, handle, process, refine, store, or otherwise treat the grain.
WHAT PURCHASES ARE TAXABLE? Equipment used at a warehouse or distribution center that is not directly used in the storage or 
handling of tangible personal property is not exempt. Taxable items include, but not limited to: computers; communication and employee 
safety equipment; equipment used to clean the building, to repair machinery or equipment, or to light, heat or cool the facility; and office 
furniture and equipment.
ADDITIONAL INFORMATION.  A  more  complete  discussion  of  this  exemption  is  provided  in         Notice 00-08, Kansas  Exemption  for 
Manufacturing Machinery & Equipment. For tax assistance, consult our website or call the department at 785-368-8222.
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-203 (Rev. 7-08)