Form ST-28J at a glance
What it is: Interstate Common Carrier Exemption Certificate: the undersigned motor carrier certifies that the tangible personal property purchased is exempt from Kansas sales and compensating use tax.
Who signs: The Purchaser signs the Authorized Signature line and writes the Date.
Who may use this exemption? Only interstate common carriers or those leased to an interstate common carrier.
Three types of interstate common carriers may be exempt from sales tax: common carriers that transport regulated goods or persons in interstate commerce; common carriers engaged in the interstate transportation of goods exempt from regulation; common carriers that haul both Regulated and Exempt commodities.
In order to qualify as a common carrier a motor carrier must: 1) be engaged in the business of hauling persons or freight for others; and, 2) advertise or otherwise hold out that it is engaged in the business of hauling persons or freight for others.
A filled-in Form ST-28J example: a trucker certifies a fuel purchase
How to fill out Form ST-28J, box by box
Seller
Next to Seller, enter the seller's Business Name, then the Address (Street, RR, or P. O. Box City State Zip + 4).
Sellers should retain a completed copy of this certificate in their records for at least three years from the date of sale.
Description of tangible personal property purchased
Under Description of tangible personal property purchased, describe the exempt rolling stock (including buses and trailers), repair or replacement parts for rolling stock, gasoline or other motor fuels purchased for rolling stock when purchased by a motor carrier qualifying as a public utility, for immediate and direct use in interstate commerce.
Describe how you hold yourself out to the public for hire as a motor carrier.
Public utility basis: check one box
The undersigned motor carrier further certifies that he or she qualifies as a public utility on the following basis: Check one box and complete the information requested.
If you check I have common carrier authority to haul regulated commodities, you will use the purchased item(s) for the purpose of hauling persons or commodities for hire in interstate commerce; fill in My Motor Carrier authority is under the name of, My Motor Carrier number and My USDOT number.
If you check I am hauling exempt (unregulated) commodities, you will use the purchased item(s) for the purpose of hauling unregulated commodities for hire in interstate commerce; fill in My USDOT number is and under the name of.
If you check I am leased/contracted to a licensed common carrier, you will use the purchased item(s) to haul persons or commodities for hire in interstate commerce; fill in I am leased/contracted to, the Lessor's Name, Lessor's Address (Street, RR or P.O. Box City State Zip + 4), Lessor's Motor Carrier Number and Lessor's USDOT Number.
Purchaser: Motor Carrier Name and Address
Under Purchaser, enter the Motor Carrier Name and the Address (Street, RR, or P.O. Box City State Zip + 4).
Under the penalties of perjury, the undersigned certifies and declares that this certificate, and any attached supplement, is complete, true and correct, and understands and agrees that if the tangible personal property is not used in interstate commerce, as certified herein, the undersigned motor carrier is liable for the tax and will report and pay the tax measured by the purchase price of the property. This certificate must be completed in its entirety.
More rules for Form ST-28J
Only rolling stock, parts, motor fuels and other items used directly and immediately in interstate commerce are exempt.
All other property purchased by a common carrier is taxable.
Motor carriers may not claim the exemption available to common carriers if the motor carrier only hauls its goods or materials for itself or a separately incorporated business or businesses that have a significant ownership interest in the motor carrier and sell, use or consume the goods or materials that are being hauled.
Simply having a motor carrier or a USDOT number does not mean you are exempt from sales or compensating taxes.
Common questions about Form ST-28J
When is this form not the right one?
Who is not exempt? Contract carriers that are not for hire to the general public. Common carriers that are solely intrastate carriers.
Sources
[1] Form ST-28J (Rev. 6-22), Interstate Common Carrier Exemption Certificate, Kansas Department of Revenue (the Official source link on this page).