How to Fill Out the Kansas ST-28A Resale Exemption Certificate

To fill out the Kansas ST-28A Resale Exemption Certificate, complete every field on the one-page form — seller information, your business name and address, your active Kansas sales tax registration number, a description of your business, a description of the property you’re buying for resale, and an authorized signature and date — then give the signed certificate to your supplier so they can sell to you without charging sales tax.¹ The form is only valid if you’re already registered to collect Kansas sales tax and the goods are genuinely intended for resale.

Get Your Kansas Sales Tax Number First

The ST-28A is limited to businesses registered to collect Kansas sales tax, and the form says so on its face: only buyers who provide a Kansas sales tax registration number can use it.¹ Without that number, the certificate has no legal standing.²

Register through the Kansas Department of Revenue’s Customer Service Center at ksrevenue.gov. There is no fee.³ Before you hand a completed ST-28A to any vendor, check that your number is active. An expired or inactive number invalidates the certificate and leaves the seller liable for the uncollected tax.

Filling Out the Form Field by Field

The ST-28A is a single fillable PDF on the Kansas Department of Revenue site. Every blank must be completed. A partially filled certificate is not valid.⁴

Seller information. Enter the name and address of the vendor you’re buying from. This ties the certificate to one specific supplier.
Your business name and address. Use the legal name and the full street or P.O. box, city, state, and zip. A missing piece of the address makes the certificate incomplete.
Kansas sales tax registration number. Write in your active number. This is the field that proves you’re authorized to collect and remit Kansas sales tax.²
Description of your business. A short statement of what you sell: clothing, furniture, auto parts, food, and so on. This lets the vendor see that the purchase fits your line of work.
Description of property purchased. Be specific enough that an auditor could match the certificate to the invoice. “Office supplies for resale” works; “miscellaneous goods” invites problems.
Signature and date. An authorized representative signs and dates. An unsigned certificate is void.

By signing, you declare that the property will be resold as tangible personal property or as part of a repair service.¹ You also agree that if you end up using any of the items for something other than resale, demonstration, or display while holding them for resale, you’ll report and pay the sales tax yourself based on what you paid.²

Single-Purchase or Blanket

The same form covers either a one-time purchase or an ongoing relationship. A single-purchase certificate applies to one invoice. A blanket certificate covers future qualifying purchases from that same seller, so you don’t fill out a new form for every reorder.

A blanket certificate stays valid as long as you keep a recurring business relationship with the vendor, which Kansas defines as no more than 12 months between sales transactions.⁵ If more than a year passes with no purchase, the seller should ask for a fresh certificate before the next tax-free order. Nothing on the form itself expires; the 12-month gap is the trigger.

When the Purchase Doesn’t Match Your Business

If you’re buying something for resale that falls outside your usual product line, the vendor can ask you to issue a separate certificate listing that specific property and confirming it’s for resale.² A furniture retailer buying a pallet of cleaning supplies to resell is a typical example. The vendor may also ask to see a copy of your registration certificate before honoring the exemption.

Giving the Certificate to the Vendor

You give the completed ST-28A directly to the seller. It is not filed with the Kansas Department of Revenue. Hand it over at the time of purchase whenever possible. If that isn’t practical, Kansas allows sellers to accept the certificate up to 90 days after the sale.⁴ Past that window, the sale is treated as taxable.

Hand delivery, mail, and email all work. Once the seller has a valid certificate on file, sales tax should come off the invoice. Confirm the final billing reflects the exemption before you pay. Catching an error at the register is much easier than chasing a refund later.

Keep Copies

Sellers must retain each completed ST-28A for at least three years from the date of sale, and buyers should keep their own copies of every certificate they issue.⁴ Kansas regulations list exemption certificates among the records taxpayers must keep to support their tax liability.⁶

Digital or physical copies both count. File the certificate alongside the matching invoice. If an auditor asks for documentation and you can’t produce the certificate, the sale loses its exempt status and the unpaid tax becomes due, along with penalties and interest.

What Counts as Misuse

The certificate covers property you honestly intend to resell. Using it to buy items for your own office or personal use is a separate offense. Under K.S.A. 79-3651, anyone who issues a resale or exemption certificate to unlawfully avoid tax is guilty of a misdemeanor, with a fine of up to $1,000, up to one year in jail, or both.⁷

The Director of Revenue can also impose a civil penalty of $250 or 10 times the tax due, whichever is greater, for each transaction where misuse occurred.⁷ The per-transaction structure adds up quickly. If you buy something with the certificate and later pull it for internal use, report and pay the sales tax on your next return based on what you paid for the item.²

If You’re Not Registered in Kansas

The ST-28A is only for businesses with a Kansas sales tax registration number. Out-of-state retailers without a Kansas registration cannot use this form and should use Form ST-28M, the Multi-Jurisdiction Exemption Certificate, instead.⁸

1
Kansas Department of Revenue. ST-28A Resale Exemption Certificate
2
Legal Information Institute. Kansas Administrative Regulations 92-19-25b – Exemption Certificates
3
Kansas Department of Revenue. Business Registration
4
Kansas Department of Revenue. Publication KS-1520 Exemption Certificates
5
Kansas Legislature. Kansas Statutes 79-3651 – Presumptions Relating to Exemption Certificates
6
Legal Information Institute. Kansas Administrative Regulations 92-19-4b – Recordkeeping Requirements
7
Kansas Office of Revisor of Statutes. Kansas Code 79-3651 – Presumptions Relating to Exemption Certificates
8
Kansas Department of Revenue. ST-28M Multi-Jurisdiction Exemption Certificate