Kansas Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST-28A (Resale Exemption Certificate). Agency: Kansas Department of Revenue.

What a Kansas resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Kansas resale certificate rules

Certificate form: Form ST-28A; Form ST-28A, the Resale Exemption Certificate, is published by the Kansas Department of Revenue. Our generator fills in the Kansas form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Kansas sales tax registration; Format: 004-XXXXXXXXXF-0X: tax type 004, then the federal EIN (or a K or A number of 8 digits) followed by F, then a 2-digit suffix, e.g. 004-481880059F-01. It appears on the buyer's Kansas Retailers' Sales Tax Registration Certificate.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; No fixed expiration. A blanket certificate need not be renewed or updated while there is a recurring business relationship, meaning no more than 12 months pass between sales.

Kansas rules in plain English

In Kansas, a registered retailer buying inventory uses Form ST-28A, the Resale Exemption Certificate, from the Kansas Department of Revenue (KDOR). The current version is Rev. 6-09. You may also use the Streamlined Sales Tax certificate, Form PR-78SSTA. On ST-28A you must enter your Kansas sales tax registration number. It looks like 004-481880059F-01: the tax type 004, your federal EIN followed by F, and a two-digit suffix. Describe what you sell and what you are buying, and enter the seller's name and address. The buyer signs and dates the form. If you are a wholesaler or an out-of-state business not registered in Kansas, use Form ST-28M, the Multi-Jurisdiction Exemption Certificate, instead. A certificate can cover all future purchases from the same seller. It does not need renewal as long as no more than 12 months pass between purchases. The seller keeps it for at least three years. Contractors may not use ST-28A for materials or tools. Misusing a certificate to avoid tax is a misdemeanor with a fine of up to $1,000, up to a year in jail, or both. KDOR can also add a penalty of $250 or 10 times the tax, whichever is greater, for each misused purchase.

Sources: Kansas resale certificate guidance · Form ST-28A · Verify a buyer's number

More Kansas facts

Only inventory bought for resale is exempt. Tools, equipment, fixtures and supplies are taxable, and items bought must match the type of business (a clothing store may buy apparel, not other goods). Source
Contractors, subcontractors and repairmen may not use ST-28A to buy materials, parts or tools; retailer/contractors use ST-28W for resale inventory. Taxable labor services from another contractor can be bought tax-free only with a Project Exemption Certificate. Source
A Kansas sales tax number by itself is not a 'tax-exempt number'; it only shows the buyer is a registered retailer. A certificate is still required. Source
Wholesalers are not required to register with KDOR unless they make retail sales, including sales to employees; they buy inventory with ST-28M. Source
Sellers should keep certificates for at least three years from the date of sale, the usual Kansas audit period. Source

What a Kansas resale certificate must include

The buyer's legal name, business address, and Kansas sales tax registration, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Kansas certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Kansas resale certificates

Enter your business once, add each vendor, and download a signed Kansas certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Kansas resale certificate FAQ

What form do I use for a Kansas resale certificate?

Kansas uses Form ST-28A, the Resale Exemption Certificate, published by the Kansas Department of Revenue. Our generator fills in the Kansas form for you. You get a signed PDF with your business, permit, and purchase details.

Does Kansas accept the MTC uniform resale certificate?

Yes. Kansas accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

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

Not on ST-28A, which needs a Kansas number. Wholesalers and out-of-state buyers not registered in Kansas may use ST-28M (listing their registrations in other states) or PR-78SSTA. For drop shipments into Kansas, an out-of-state retailer without Kansas nexus may give a resale certificate from any state; one with Kansas nexus must give its Kansas number.

Can I give a vendor one blanket resale certificate in Kansas?

Yes. A blanket certificate in Kansas covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is a Kansas resale certificate valid?

No fixed expiration. A blanket certificate need not be renewed or updated while there is a recurring business relationship, meaning no more than 12 months pass between sales.

What happens if I misuse a Kansas resale certificate?

A buyer who issues an exemption certificate to unlawfully avoid tax for business or personal gain is guilty of a misdemeanor, punishable by a fine of up to $1,000, up to one year in jail, or both. For misuse of a resale certificate, the director may also increase the penalty by $250 or 10 times the tax due, whichever is greater, for each transaction.

When can a Kansas seller rely on a resale certificate?

A certificate relieves the seller from collecting tax if the seller obtained the required identifying information and the reason for the exemption. The seller should verify the identity of the buyer, keep the fully completed certificate for at least three years, and obtain it at the time of sale and no later than 90 days after. A resale certificate without a Kansas registration number (other than in the drop-shipment case) is not acceptable and is a common audit error.

How do I verify a Kansas resale certificate?

Check the buyer's Kansas sales tax registration with the online lookup from the Kansas Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Kansas resale certificate rules for general information and is not tax advice. Confirm current requirements with the Kansas Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Kansas Resale Certificate Rules, Form & Expiration