Form St 28A PDF Details

The Kansas Department of Revenue's ST-28A form serves a critical function in streamlining the process of tax exemption for businesses involved in the resale of tangible personal property or services. This comprehensive document, titled "Resale Exemption Certificate," requires purchasers to certify their intent to resell the purchased goods or services and to affirm their status by providing a valid Kansas sales tax registration number. Designed exclusively for use by businesses and organizations that are registered and in good standing with the state's sales tax collection system, the form delineates the conditions under which inventory can be purchased without the imposition of sales tax. It emphasizes the necessity for the purchased items to be resold in their original or unaltered form to qualify for the exemption. The certificate strictly prohibits use by contractors, subcontractors, or repairmen for the purchase of materials, parts, or tools, indicating such purchases are taxable as the buyer is deemed the final consumer. Furthermore, special instructions are provided for out-of-state retailers and specific guidance for nonprofit groups or organizations which are exempt from collecting tax on their sales. The form also advises on the documentation and retention requirements for sellers to absolve them of liability, emphasizing the validity period of the exemption certificate in the context of a recurring business relationship. Through these measures, the ST-28A form ensures clarity and compliance in tax-exempt transactions, safeguarding both the state’s fiscal interests and the operational integrity of businesses engaged in resale activities.

QuestionAnswer
Form NameForm St 28A
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesresale exemption, ks exemption form, ks resale exemption, kansas resale certificate

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KANSAS DEPARTMENT OF REVENUE

RESALE EXEMPTION CERTIFICATE

The undersigned purchaser certifies that the tangible personal property or service purchased from:

Seller:

_________________________________________________________________________________________________

 

 

Business Name

 

 

Address:

_________________________________________________________________________________________________

 

Street, RR, or P. O. Box

City

State

Zip + 4

will be resold by me in the form of tangible personal property or repair service. I hereby certify that I hold valid Kansas sales

tax registration number __________________________ , and I am in the business of selling _____________________

(May attach a copy of registration certificate)

_______________________________________________________________________________________________

(Description of product(s) sold; food clothing, furniture, etc.)

Description of tangible personal property or services purchased: ________________________________________

________________________________________________________________________________________________________________________________________

I understand and agree that if the items purchased with this certificate are used for any purpose other than retention, demonstration, or display while being held for sale in the regular course of business, I am required to report and pay the sales tax, based upon the purchase price of the items.

Purchaser: _________________________________________________________________________________________________

Name of Kansas Retailer

Address: _______________________________________________________________________________________

Street, RR, or P. O. Box

City

State

Zip + 4

Signature: ______________________________________________________________

 

Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHO MAY USE THIS CERTIFICATE? Only those businesses and organizations that are registered to collect Kansas sales tax and provide their Kansas sales tax registration number on this form may use it to purchase inventory without tax. For additional information see Publication KS-1520, Kansas Exemption Certificates.

Nonprofit groups or organizations exempt by law from collecting tax on their retail sales of tangible personal property (such as a PTA or a nonprofit youth development organization) should use the exemption certificate issued to it by the Department of Revenue when buying items for resale.

Wholesalers and buyers from other states not registered in Kansas should use the Multi-Jurisdiction Exemption Certificate, Form ST- 28M, to purchase their inventory. HOWEVER, if the inventory item purchased by an out-of-state retailer who has sales tax nexus with Kansas is drop shipped to a Kansas location, the out-of-state retailer must provide to the third party vendor a Kansas sales tax registration number, either on this certificate or the Multi-Jurisdiction Exemption Certificate, for the sale to be exempt. If the out-of-state retailer DOES NOT have sales tax nexus with Kansas, it may provide the third party vendor a resale exemption certificate evidencing qualification for a resale exemption, regardless of the state in which the retailer is registered for sales tax.

Contractors, subcontractors, or repairmen may not use this certificate to purchase their materials, parts, or tools. Retailer/ Contractors should use a Retailer/Contractor Exemption Certificate, Form ST-28W, to purchase their resale inventory.

WHAT PURCHASES ARE EXEMPT? Only goods or merchandise intended for resale (inventory) are exempt. Tools, equipment, fixtures, supplies, and other items purchased for business or personal use are TAXABLE since the buyer is the final consumer of the property.

The items purchased with this certificate must correspond to the type of business buying them. For example, a retail clothing store may only reasonably purchase items of wearing apparel and accessories with this certificate. All other kinds of items are not usually sold by a clothing store to their customers and, therefore, cannot be purchased with this certificate.

LABOR SERVICES. This certificate applies ONLY to items of tangible personal property. A contractor may not use an exemption certificate to purchase the labor services of another contractor or subcontractor. Taxable labor services performed by a contractor can ONLY be purchased without tax with a Project Exemption Certificate issued by the department or its authorized agent.

RETAINING THIS CERTIFICATE: Sellers should retain a completed copy of this certificate in their records for at least three years from the date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller has a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between the buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.

ST-28A (Rev. 6/09)

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1. To start off, once completing the st 28a, start out with the section that includes the next blanks:

Completing section 1 of kansas st 28a

2. Soon after completing the previous step, head on to the subsequent stage and enter all required details in all these fields - Purchaser, Name of Kansas Retailer, Address, Street RR or P O Box, City, State, Zip, Signature, Date, THIS CERTIFICATE MUST BE COMPLETED, WHO MAY USE THIS CERTIFICATE Only, Nonprofit groups or organizations, Wholesalers and buyers from other, Contractors subcontractors or, and WHAT PURCHASES ARE EXEMPT Only.

kansas st 28a writing process explained (stage 2)

You can potentially make errors when completing your Name of Kansas Retailer, consequently you'll want to reread it before you decide to submit it.

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