Kansas resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Kansas: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Kansas quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.50%[7]
- Resale certificate
- Form ST-28A (Resale Exemption Certificate)[7]
- Certificate expiry (as listed)
- No expiry listed in the source[7]
- Permit or registration
- Retailers' Sales Tax Registration Certificate[1]
- Cost of the permit
- No registration fee[6]
- Online application offered
- Yes[6]
- Where to apply
- State application page[6]
- Certificate form
- State certificate form[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Retailers' Sales Tax Registration Certificate.[1] The state says the cost is: No registration fee.[6] The state says it offers an online application.[6] State application page.[6]
The resale certificate the state lists is Form ST-28A (Resale Exemption Certificate). The source cited lists no expiry.[7] The state's certificate form asks for a permit or registration number.[3] State certificate form.[3]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[14]
- The state says it accepts the Multistate Tax Commission uniform certificate.[35]
Out-of-state buyers
Yes. According to the ST-28A, buyers from other states not registered in Kansas are to use the Multi-Jurisdiction Certificate (ST-28M) to buy inventory. Pub. KS-1520 also lists the Streamlined form PR-78SSTA for resale inventory purchases.[13]
Other points the sources mention
- Kansas says a seller cannot exempt a sale just because the buyer is a registered retailer. A resale certificate requires the buyer to have a Kansas sales tax account number, except in drop shipment situations.[1]
- KDOR says a seller is to get the exemption certificate no later than 90 days after the sale and keep it for at least three years.[1]
- A certificate need not be renewed when there is a recurring business relationship, meaning no more than 12 months pass between sales.[1]
- Kansas says tax is not collected at an isolated or occasional sale such as an estate sale, farm sale, or garage sale, if the seller holds no more than two selling events per calendar year totaling no more than 7 selling days and does not hold itself out as selling that type of property.[2]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Kansas. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.[7]
- Who files, per the state
- Seller first, per the state[7]
- Refund form named by the state
- Form ST-21 (Sales and Use Tax Refund Application)[7]
- How the state says to submit
- Application mailed to the KDOR Audit Services Bureau or emailed to KDOR_Audit.Funds@ks.gov[7]
- Time limit the state describes
- Generally 3 years[7]
ST-21 is for tax paid directly to KDOR in error. KDOR says that if the tax was paid to a retailer, the refund is requested from that retailer, with limited exceptions through ST-21 Part E (Assignment of Right to Refund). It says direct purchaser applications are for taxes totaling $50 or more, and gives the filing window as three years from the date the tax was due from the retailer to KDOR.[7]
Illustration: the Kansas state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.50% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
How do I get a resale certificate in Kansas?
Kansas's process is to register through the KDOR Customer Service Center or complete the Business Tax Application (CR-16), then complete Form ST-28A with the Kansas sales tax registration number and give it to the supplier. Kansas also accepts the Streamlined form PR-78SSTA.[136]
Does a Kansas resale certificate expire?
KDOR says a certificate need not be renewed or updated when there is a recurring business relationship, meaning no more than 12 months pass between sales. A seller must still keep the completed certificate for at least three years from the date of sale.[1]
Does Kansas charge sales tax at a garage or estate sale?
KDOR says sales tax is not collected on isolated or occasional sales, and estate sales, farm sales, garage sales, and some auctions usually qualify. The seller must not hold more than two selling events a year totaling 7 days, and must not hold itself out as being in the business of selling that type of property.[2]
Can I use a resale certificate from another state in Kansas?
The ST-28A says buyers from other states not registered in Kansas are to use the Multi-Jurisdiction Exemption Certificate, Form ST-28M. If goods are drop shipped to a Kansas location, rules differ based on whether the out-of-state retailer has Kansas nexus.[3]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Kansas Department of Revenue, Pub. KS-1520 Kansas Exemption Certificates, www.ksrevenue.gov/pdf/pub1520.pdf
- Kansas Department of Revenue, Pub. KS-1510 Sales Tax and Compensating Use Tax, www.ksrevenue.gov/pdf/pub1510.pdf
- Kansas Department of Revenue, Form ST-28A Resale Exemption Certificate, www.ksrevenue.gov/pdf/st28a.pdf
- Streamlined Sales Tax Governing Board, exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission, Uniform Sales and Use Tax Resale Certificate (revised 10/14/2022), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Kansas Department of Revenue, Frequently Asked Questions About Business Registration, www.ksrevenue.gov/faqs-taxbusreg.html
- Kansas Dept. of Revenue, rates, certificate and refund information, www.ksrevenue.gov/pub1220.html