A missing or invalid Kansas exemption certificate shifts the sales tax liability to the seller. Add interest and penalties on audit. The Kansas Department of Revenue (KDOR) holds the seller responsible for every certificate it accepts.
This guide shows which form fits which buyer, how to get each one, and how to stay compliant. It covers resale, nonprofit, government, education, agriculture, and manufacturing exemptions, sourced to KDOR and Kansas statute. Start with the official Kansas Department of Revenue forms and publications.
What Is a Kansas Sales Tax Exemption Certificate?
A Kansas sales tax exemption certificate is a document a qualifying buyer gives the seller to buy goods without paying sales tax. The seller keeps it on file. It is never filed with the state. Kansas uses two mechanisms: self-completed certificates like ST-28 and ST-28A, and state-issued Tax-Exempt Entity Exemption Certificates in the PR-78 series that carry an assigned exemption number.
| Feature | Self-completed certificate (ST-28, ST-28A) | State-issued entity certificate (PR-78 series) | Source |
|---|---|---|---|
| Who creates it | Buyer completes and signs | KDOR issues after an application | KDOR sales tax exemption forms page |
| Exemption number | Uses the buyer’s Kansas sales tax registration number | Carries a unique Kansas exemption number | KDOR forms page |
| Expiration | No printed expiration date | Carries a printed expiration date | KDR Exemption Certificates Booklet |
| Filed with the state? | No, given to the seller | No, presented to vendors | KDOR Pub. KS-1520 |
The original version of this page blurred these two mechanisms. They are separate, and the distinction decides which form you use.
Which Kansas Exemption Certificate Form Do You Need?
The form depends on the buyer and the purchase. Registered resellers use Form ST-28A. General statutory exemptions use Form ST-28. Qualifying entities receive a PR-78 series certificate from KDOR. Manufacturers use Form ST-201 under the Kansas Statutes Annotated (K.S.A.). Farmers use Form ST-28F. Multistate buyers can use a Streamlined Sales Tax (SST) Certificate of Exemption, because Kansas is a full SST member. See KDOR’s official sales tax exemption certificate forms.
| Form | Purpose | Who uses it | Source |
|---|---|---|---|
| ST-28A (Rev. 6-09) | Resale of inventory | Registered retailers and wholesalers | KDOR Form ST-28A |
| ST-28 (Rev. 12-21) | General and designated exemptions | Nonprofits, government, out-of-state exempt entities | KDOR Form ST-28 |
| PR-78 series | State-issued entity exemption | Schools (PR-78ED), Kansas agencies (PR-78KS), homeless shelters (PR-78HS), PTAs (PR-78PT) | KDOR forms page |
| ST-201 | Integrated production machinery and equipment | Manufacturers | K.S.A. 79-3606(kk) |
| ST-28F | Agricultural inputs and machinery | Farmers and ranchers | KDOR Form ST-28F |
| PR-78SSTA (SST Certificate of Exemption) | Multistate exemption claims | SST-registered and multistate buyers | SST Governing Board |
KDOR also runs a separate Project Exemption Certificate (PEC) program for qualifying construction projects, authorized under K.S.A. 79-3606 and requested on Form PR-76, with completion certified on Form PR-77 (KDR Exemption Certificates Booklet). The PEC is not part of the PR-78 entity series. The original version of this page mislabeled PR-78 as a project exemption certificate. That was incorrect.
What Is a Kansas Resale Certificate?
Form ST-28A, the Kansas Resale Exemption Certificate, lets registered retailers and wholesalers buy inventory tax-free for resale. It requires the buyer’s Kansas sales tax registration number and a description of the goods, per KDOR. It cannot buy tools, equipment, fixtures, or supplies the buyer uses or consumes.
A single ST-28A works as a blanket certificate across all future sales to the same buyer, as long as no more than 12 months pass between transactions, which KDOR calls a recurring business relationship (KDOR Pub. KS-1520).
How Do You Get a Resale Certificate in Kansas?
Get a resale certificate in three moves: register with KDOR for a Kansas sales tax account to receive a registration number, complete Form ST-28A with that number and a description of your goods, and hand the certificate to your supplier. You keep copies and keep the registration active. The certificate goes to the vendor, never to the state.
- Register for a Kansas sales tax account through the KDOR Customer Service Center. See our Kansas sales tax permit guide.
- Complete Form ST-28A with your registration number and a description of the goods.
- Give the completed certificate to each supplier.
- Retain copies and keep your registration active.
How Do You Apply for a Kansas Sales Tax Exemption Number?
Qualifying entities apply to KDOR for a Tax-Exempt Entity Exemption Certificate in the PR-78 series, which KDOR issues with a unique Kansas exemption number. The entity then presents that certificate to vendors. This differs from ST-28A: a resale certificate is self-completed, while a PR-78 is issued by the state after an application.
- Confirm the entity qualifies under a Kansas statutory exemption.
- Apply through KDOR with supporting documents, such as an IRS (Internal Revenue Service) determination letter and incorporation papers.
- Receive the numbered PR-78 certificate and present it to vendors.
Who Qualifies for the Kansas Nonprofit Sales Tax Exemption?
Kansas exempts specifically enumerated entity types by statute, not every 501(c)(3) automatically. A nonprofit must fall within a Kansas statutory exemption category and then obtain a PR-78 certificate from KDOR. Qualifying groups submit an IRS determination letter and articles of incorporation with the application, then present the issued PR-78 to vendors.
What Does the Kansas Manufacturing Sales Tax Exemption Cover?
Kansas exempts machinery and equipment used as an integral part of an integrated production operation under K.S.A. 79-3606(kk), including repair and replacement parts. Administrative equipment outside the production line stays taxable. Manufacturers claim the exemption on Form ST-201, effective for purchases delivered on or after July 1, 2000.
What Other Sales Tax Exemptions Does Kansas Recognize?
Kansas recognizes several more statutory exemptions, each with its own form and eligibility test. Government units, educational institutions, agricultural producers, and production utilities all qualify when documented correctly. The table below lists the form, eligibility, and source for each.
| Category | Form | Eligibility | Source |
|---|---|---|---|
| Government entities | ST-28 or PR-78KS | Federal, state, and local units; entity billed directly | Kansas Constitution, Article 11, Section 1 |
| Educational institutions | ST-28 or PR-78ED | Accredited schools; instruction or administration use | KDOR forms page |
| Agriculture | ST-28F | Feed, seed, fertilizer, and farm machinery | KDOR Form ST-28F |
| Production utilities | ST-28 | Gas, water, and electricity consumed in production | KDR Exemption Certificates Booklet |
What Makes a Kansas Exemption Certificate Valid?
A Kansas certificate is valid on its face when it is complete: seller name and address, buyer name, address, and Kansas registration number where applicable, the exemption reason, a description of the goods, a signature, and a date. A Kansas seller who accepts a complete certificate in good faith is relieved of liability, and the burden shifts to the buyer.
Sellers must obtain a completed certificate at the time of sale or within 90 days of the sale, or KDOR treats the sale as taxable (KDOR Pub. KS-1520).
Do Kansas Exemption Certificates Expire?
Self-completed certificates like ST-28 and ST-28A have no printed expiration date, but the buyer must update the certificate when business information changes, per KDOR. Only state-issued PR-78 certificates carry a printed expiration date and cover sales made before that date. There is no state-side renewal to track for a resale certificate.
Sellers must keep each completed certificate for at least three years from the date of sale, which matches the records window under K.S.A. 79-3609 (KDOR Pub. KS-1520 and the Form ST-28A instructions).
What Are the Compliance Risks of Kansas Exemption Certificates?
The seller carries the liability. An invalid, incomplete, or misused Kansas exemption certificate means the seller owes the uncollected tax, plus interest and penalties on audit. Kansas gives a short window to fix missing certificates, and misuse carries criminal penalties. The table below lists the exact consequences and their statutory sources.
| Consequence | Detail | Source |
|---|---|---|
| Cure period at audit | 120 days from the Director of Taxation’s notice to obtain missing certificates | K.S.A. 79-3609(a) |
| Seller liability | Uncollected tax, plus interest and penalties | KDOR Pub. KS-1520 |
| Misuse (criminal) | Misdemeanor: fine up to $1,000 and up to one year imprisonment | K.S.A. 79-3651(g) |
| Resale-certificate misuse | Added penalty: $250 or 10 times the tax due per transaction, whichever is greater | K.S.A. 79-3651(g) |
Three pitfalls cause most assessments: outdated certificates never updated after buyer changes, incomplete fields such as a missing signature or registration number, and ineligible use such as buying items the buyer consumes. Example: a Kansas retailer accepts a resale certificate for office furniture used in the buyer’s own headquarters. During a KDOR audit the exemption is denied, and the seller owes the tax, interest, and penalties.
To stay audit-ready, collect the certificate at the point of sale, validate every field, and request a fresh certificate when buyer information changes. For broader context, see our guides to US sales tax compliance and sales tax exemption certificates.
How Do You Manage Resale Certificates Across Multiple States?
Each state sets its own forms, validity rules, and acceptance standards. Kansas’s full SST membership means an SST Certificate of Exemption can work for multistate buyers when completed correctly, but Kansas sellers are not obligated to accept incomplete forms. The operational problem is tracking every form, expiration, and rule per state.
Kansas has been a full SST member since October 1, 2005 (Streamlined Sales Tax Governing Board). For a wider view, see our guide to multi-state sales tax compliance.
How Commenda Automates Kansas Exemption Certificate Management
Kansas puts the tax liability on the seller, so exemption certificates have to be complete, current, and audit-ready. Commenda’s indirect tax platform automates exemption certificate collection, validates each certificate against state rules, tracks expirations, and stores everything audit-ready. It connects through 100+ enterprise resource planning (ERP) systems, application programming interfaces (APIs), and custom integrations so your certificates live alongside your billing data.
To see what tax would otherwise apply, check current Kansas sales tax rates or run a quick lookup with the sales tax calculator. Book a demo to get a free review of your exemption certificate exposure.
