Public utilities are exempt from sales tax on purchases of tangible personal property for consumption or movement in interstate commerce.
Exempt purchases: Only rolling stock, parts, motor fuels and other items used directly and immediately in interstate commerce are exempt.
Labor: Labor services to repair, replace, service, or maintain a carrier's rolling stock are taxable.
Not exempt: Contract carriers that are not for hire to the general public; common carriers that are solely intrastate carriers.
USDOT number: Simply having a motor carrier or a USDOT number does not mean you are exempt from sales or compensating taxes.
Retaining: Sellers should retain a completed copy of this certificate in their records for at least three years from the date of sale.
| Question | Answer |
|---|---|
| Form Name | Form ST-28J |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 22 |
| Avg. time to fill out | 4 min |
| Edition | Rev 6-22 |
| Issuing agency | Kansas Department of Revenue |
| Other names | ST-28J, ST28J, Form ST-28J, Interstate Common Carrier Exemption Certificate |
| Official source | Form ST-28J (Rev 6-22), Kansas Department of Revenue |
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