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Resale certificates by state

Kansas resale certificate

The official form, whether Kansas takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked

Quick answer

Official form
Resale Exemption Certificate (ST-28A) · Get the form (opens in a new tab)
Issued by the Kansas Department of Revenue.
Expires?
No set expiry
A certificate need not be renewed while a recurring business relationship exists, meaning no more than 12 months pass between sales.
Accepts the SST certificate?
Yes
Streamlined Sales Tax full member state.
Accepts the MTC certificate?
Yes, with limits
Out-of-state buyers can use it?
With limits
ST-28A is only for Kansas-registered buyers. Out-of-state buyers not registered in Kansas are directed to Kansas's Multi-Jurisdiction Exemption Certificate (ST-28M) or PR-78SSTA. For drop shipments to Kansas: an out-of-state retailer without Kansas nexus may give the vendor a resale certificate from any state; one with Kansas nexus must provide a Kansas registration number.
Buyer must be registered in Kansas?
With limits
To use ST-28A the buyer must hold and enter a valid Kansas sales tax registration number. Exception: drop shipments by out-of-state retailers without Kansas nexus.

How to fill out and accept the certificate

  1. Enter the seller's business name and address.
  2. Buyer enters its Kansas sales tax registration number (may attach a copy of its registration certificate) and describes the products it sells.
  3. Describe the property or services being purchased for resale.
  4. Buyer enters its name and address as the Kansas retailer, signs and dates. The certificate must be completed in its entirety.

When a seller is protected

A seller is relieved of liability when it obtains a completed exemption certificate; KDOR says to get it at the time of sale and no later than 90 days after. If certificates are missing or incomplete in an audit, the seller has 120 days from the Director's notice to obtain them (K.S.A. 79-3609(a)). KDOR also tells sellers to verify the identity of whoever presents the certificate and to take it in good faith only for property of a type the buyer resells.

Seller record-keeping

Keep completed certificates for at least three years from the date of sale; KDOR says to keep sales tax records for the current year plus at least three prior years (Pub. KS-1520).

Common mistakes

  • Accepting a photocopy of the buyer's sales tax registration certificate instead of a completed exemption certificate; a registration number alone does not make a sale exempt.
  • Buying tools, equipment, fixtures or supplies tax-free; only inventory that matches the buyer's line of business qualifies (e.g., a clothing store buying apparel).
  • Contractors using ST-28A for materials; they must use other forms (e.g., ST-28W for retailer/contractors) and cannot buy labor services with it.

Multistate certificates in Kansas

SST Certificate of Exemption

Yes

Kansas is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

With limits

MTC note: Requires a valid Kansas registration number, obtained within 90 days of sale; resale or ingredient/component use only, not for contractors or manufacturers' machinery.

Official MTC form (opens in a new tab)

Kansas resale certificate FAQ

What form is used for a resale certificate in Kansas?

Kansas's resale certificate is the Resale Exemption Certificate (ST-28A), published by the Kansas Department of Revenue. Download it from the Kansas Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.

Does Kansas accept multistate resale certificates?

Kansas is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Kansas is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate, with a state-specific restriction. MTC note: Requires a valid Kansas registration number, obtained within 90 days of sale; resale or ingredient/component use only, not for contractors or manufacturers' machinery.

Do Kansas resale certificates expire?

A certificate need not be renewed while a recurring business relationship exists, meaning no more than 12 months pass between sales.

Can an out-of-state business use a resale certificate in Kansas?

ST-28A is only for Kansas-registered buyers. Out-of-state buyers not registered in Kansas are directed to Kansas's Multi-Jurisdiction Exemption Certificate (ST-28M) or PR-78SSTA. For drop shipments to Kansas: an out-of-state retailer without Kansas nexus may give the vendor a resale certificate from any state; one with Kansas nexus must provide a Kansas registration number.

Related reading

Sources

This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Kansas Department of Revenue before you rely on a certificate.

Resale certificates in other states

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