What is a resale certificate called in Kansas?

Kansas calls it the Resale Exemption Certificate (Form ST-28A). The buyer fills in and signs the Kansas Resale Exemption Certificate and gives it to the seller.

Resale certificate · Kansas

How to Use the Kansas Resale Exemption Certificate

The short answer. The Kansas Resale Exemption Certificate (Form ST-28A) is the document a business gives a supplier to buy goods for resale without paying Kansas sales tax. The buyer fills in and signs the Kansas Resale Exemption Certificate and gives it to the seller. Kansas names 3 documents for this, set out below.

Resale Certificates in Kansas at a Glance

What Kansas calls it	Resale Exemption Certificate (Form ST-28A)
How you get it	The buyer fills it in
Documents accepted	The documents the state names
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Accepted, with conditions
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	At least 3 years
Law	Kansas law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Kansas

Whether a buyer must hold a Kansas sales tax registration certificate to buy for resale depends on the circumstances. A buyer using the Kansas Resale Exemption Certificate (ST-28A) must hold and enter a Kansas sales tax registration number. A wholesaler, or a buyer from another state that is not registered in Kansas, uses the Multi-Jurisdiction Exemption Certificate (ST-28M) or the Streamlined certificate instead, but an out-of-state retailer that has Kansas sales tax nexus and has goods drop shipped to a Kansas location must give a Kansas registration number.

The buyer fills in and signs the Kansas Resale Exemption Certificate and gives it to the seller.

Which Documents Are Accepted

Kansas names these documents:

Kansas Resale Exemption Certificate, Form ST-28A
Kansas Multi-Jurisdiction Exemption Certificate, Form ST-28M
the Streamlined Sales Tax Agreement Certificate of Exemption, Form PR-78SSTA

The Multistate Tax Commission lists Kansas among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Kansas say: Kansas accepts it only with a valid Kansas registration number issued by the Kansas Department of Revenue, only for resale or ingredient and component part purchases, and not for contractors buying materials or manufacturers buying machinery and equipment.

Kansas accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by Kansas law, cited in the sources.

How Long It Lasts

How long the Kansas Resale Exemption Certificate stays valid depends on the circumstances. A blanket certificate does not need to be renewed or updated as long as no more than 12 months pass between sales from that seller to that buyer.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Kansas's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must have the buyer's identifying information and reason for the exemption at the time of purchase and keep proper records. The seller loses this protection if it fraudulently failed to collect the tax, or solicited the buyer to claim the exemption unlawfully.

The state says a seller should keep the certificate at least 3 years.

Worth Knowing in Kansas

The Kansas resale certificate covers tangible personal property only, so a contractor cannot use it to buy materials or another contractor's labor services. Kansas asks sellers to get the certificate at the time of sale and no later than 90 days after it.

More for Kansas Businesses

Kansas's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Kansas LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Kansas, for selling through a marketplace.

Frequently Asked Questions

: Kansas calls it the Resale Exemption Certificate (Form ST-28A). The buyer fills in and signs the Kansas Resale Exemption Certificate and gives it to the seller.
: Whether a buyer must hold a Kansas sales tax registration certificate to buy for resale depends on the circumstances. A buyer using the Kansas Resale Exemption Certificate (ST-28A) must hold and enter a Kansas sales tax registration number. A wholesaler, or a buyer from another state that is not registered in Kansas, uses the Multi-Jurisdiction Exemption Certificate (ST-28M) or the Streamlined certificate instead, but an out-of-state retailer that has Kansas sales tax nexus and has goods drop shipped to a Kansas location must give a Kansas registration number.
: The Multistate Tax Commission lists Kansas among the states that accept its uniform resale certificate, with conditions. The Commission's notes for Kansas say: Kansas accepts it only with a valid Kansas registration number issued by the Kansas Department of Revenue, only for resale or ingredient and component part purchases, and not for contractors buying materials or manufacturers buying machinery and equipment. Kansas accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Kansas Resale Exemption Certificate stays valid depends on the circumstances. A blanket certificate does not need to be renewed or updated as long as no more than 12 months pass between sales from that seller to that buyer. One blanket certificate may cover repeat purchases from the same seller.
: Under Kansas's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must have the buyer's identifying information and reason for the exemption at the time of purchase and keep proper records. The seller loses this protection if it fraudulently failed to collect the tax, or solicited the buyer to claim the exemption unlawfully. The state says a seller should keep the certificate at least 3 years.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Kansas sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

ksrevisor.gov/statutes/chapters/ch79/079_036_0051.htmlK.S.A. 79-3651, Presumptions relating to exemption certificates
ksrevenue.gov/pdf/st28a.pdfForm ST-28A Resale Exemption Certificate
ksrevenue.gov/pdf/st28m.pdfForm ST-28M Multi-Jurisdiction Exemption Certificate
ksrevenue.gov/pdf/pub1520.pdfPublication KS-1520, Kansas Exemption Certificates (Rev. 6-12-25)
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10-14-22)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (member states)
Law on resale certificates in Kansas: K.S.A. 79-3651
What the certificate must contain: K.S.A. 79-3651(b) and (d); Publication KS-1520, 'What is an exemption certificate?'

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.