Fillable Form St-28a - Resale Exemption Certificate

KANSAS DEPARTMENT OF REVENUE

RESALE 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

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)

Form St-28a - Resale Exemption Certificate - 2009

Related Articles

Related forms

Related Categories