Kansas Resale Certificate Guide 2026: How to Get Yours

Kansas sits at the geographic center of the country with an economy driven by agriculture, aviation manufacturing, energy, and a growing services sector. The state imposes a 6.5% state sales tax rate, one of the higher base rates in the nation, and combined rates can reach up to 11.5% with city and county additions. Kansas is a Streamlined Sales Tax (SST) member and accepts both SST and MTC certificates. This guide covers everything you need to know about Kansas resale certificates for 2026.

Kansas Sales Tax Basics

State Rate

The Kansas state sales tax rate is 6.5%. Local jurisdictions add their own sales taxes, which can push the combined rate above 11% in some areas. Wichita has a combined rate around 7.5%, while some smaller jurisdictions with special district taxes exceed 11%. Kansas has one of the wider ranges between its base rate and maximum combined rate.

Use Tax

Kansas imposes a compensating use tax at the same rate as the sales tax on purchases from out-of-state vendors when the seller does not collect Kansas sales tax. Items purchased for resale are exempt from the compensating use tax if properly documented.

What Is Taxable in Kansas?

Kansas taxes most tangible personal property and many services:

• Most physical goods are taxable
• Groceries are taxable at the full state and local rate (Kansas is one of the few states that fully taxes groceries, though a phase-out of the state portion is in progress)
• Prescription drugs are exempt
• Clothing is fully taxable
• Many services are taxable in Kansas, including repair, maintenance, and entertainment services
• Digital products and software are generally taxable
• Agricultural inputs (seeds, feed, fertilizer) are exempt when used in farming

What Form Do You Need?

Kansas uses Form ST-28A, the Kansas Resale Exemption Certificate. This is the state's primary form for claiming the resale exemption.

About Form ST-28A

Form ST-28A is specifically designed for resale exemptions. It is separate from the general Kansas exemption certificate (Form ST-28), which covers a broader range of exemptions.

Key fields include:

• Purchaser's name, address, and phone number
• Kansas sales tax registration number
• Type of business
• Description of tangible personal property being purchased for resale
• Purchaser's signature and date

Alternative Accepted Forms

Kansas also accepts:

• The SST Certificate of Exemption (as an SST member state)
• The MTC Uniform Sales and Use Tax Certificate

Any of these forms is valid for claiming the resale exemption in Kansas.

Where to Get the Form

Form ST-28A is available as a free PDF download from the Kansas Department of Revenue website at ksrevenue.gov. The SST and MTC certificates are available from their respective organizations.

Who Needs a Kansas Resale Certificate?

Any business purchasing tangible personal property for resale needs a Kansas resale certificate. This includes:

Retailers buying inventory to sell through stores, online platforms, farmers markets, craft shows, or any other sales channel.

Wholesalers and distributors purchasing goods from manufacturers or importers for redistribution to retailers or other businesses in the supply chain.

Online sellers with Kansas sales tax obligations who buy inventory for resale through Amazon, eBay, Etsy, Shopify, or other platforms.

Manufacturers purchasing raw materials, components, and parts that become ingredients of a product manufactured for sale.

Restaurants and food businesses buying food ingredients to be prepared and sold as meals. Since Kansas taxes groceries at the full rate, the resale exemption on food ingredients is especially valuable for food service businesses.

Who Does NOT Qualify

• Consumers buying for personal use
• Businesses purchasing supplies, office furniture, or equipment for internal use
• Contractors purchasing materials for incorporation into real property (with limited exceptions)

How to Apply for a Kansas Resale Certificate

Step 1: Register for a Kansas Sales Tax Account

You need an active Kansas sales tax registration number before you can issue a valid Form ST-28A. The Kansas Department of Revenue handles registration.

What you need to register:

• Federal EIN or SSN
• Business legal name and DBA (if applicable)
• Business address and mailing address
• Type of business entity
• Description of business activities
• Expected start date of taxable sales
• Estimated monthly sales volume

Registration is free. Apply online through the Kansas Department of Revenue's Customer Service Center portal.

Processing time: Online registrations are typically processed within 3 to 5 business days.

Step 2: Complete Form ST-28A

Download the form from the Kansas Department of Revenue website. Fill in your business details, enter your Kansas sales tax registration number, and describe the types of products you will purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed Form ST-28A to each vendor from whom you want to buy tax-free. The vendor keeps the certificate on file and does not charge sales tax on qualifying resale purchases.

Want help with the process? We handle everything from registration to certificate completion.

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Multi-State Considerations

Kansas is a member of the Streamlined Sales Tax (SST) agreement and also accepts the MTC Uniform Sales and Use Tax Certificate. This dual acceptance makes Kansas one of the more flexible states for multi-state businesses.

SST Membership

As an SST member, Kansas accepts the SST Certificate of Exemption. Businesses registered through the SST system can use a single certificate format across all SST member states.

MTC Acceptance

Kansas accepts the MTC Uniform Certificate, which is recognized in over 35 states. This is useful for businesses that operate in both SST and non-SST states.

Out-of-State Sellers

Kansas's economic nexus threshold is $100,000 in sales to Kansas customers in the current or preceding calendar year. Kansas does not use a transaction count threshold. If you meet the $100,000 sales threshold, you must register and collect Kansas sales tax.

Marketplace Facilitator Rules

Kansas requires marketplace facilitators (Amazon, eBay, Walmart, Etsy) to collect and remit sales tax on behalf of third-party sellers. If you sell through a marketplace, the marketplace handles your Kansas tax obligations. Direct sales require your own Kansas registration.

For more on multi-state compliance, see our multi-state resale certificate guide.

Common Mistakes with Kansas Resale Certificates

Mistake 1: Using Form ST-28 Instead of Form ST-28A

Kansas has two main exemption certificate forms: ST-28 (general exemption) and ST-28A (resale exemption). While both can technically document a resale exemption, using the wrong form can create confusion. Form ST-28A is specifically designed for resale and is the preferred form for resale transactions.

Mistake 2: Overlooking the Grocery Tax

Kansas taxes groceries at the full combined rate. Businesses that sell food products sometimes fail to recognize the full tax savings available through the resale exemption on food purchases. If you buy food ingredients for resale, the exemption applies to both state and local taxes.

Mistake 3: Not Providing Certificates to Out-of-State Vendors

If you purchase inventory from vendors in other states, provide them with a resale certificate (Form ST-28A, SST, or MTC). Without documentation, you may owe compensating use tax on those purchases.

Mistake 4: Using the Certificate for Equipment or Supplies

Buying equipment, office supplies, or other items for your own business use with a resale certificate is the most common audit issue. Kansas auditors compare your purchase records with your resale inventory to identify mismatched items.

Kansas-Specific Rules You Should Know

Grocery Tax Phase-Out

Kansas has been in the process of phasing out the state sales tax on groceries. The state portion of the tax on food has been reduced in stages. Check the Kansas Department of Revenue website for the current rate, as additional reductions may take effect in 2026. Local taxes on groceries remain in place regardless of the state-level changes.

Broad Service Taxability

Kansas taxes a wider range of services than many states. This includes entertainment and recreation services, laundry and dry cleaning, vehicle repair, and others. If your business provides taxable services, you need to collect sales tax. If you purchase taxable services for resale, you can claim the resale exemption.

Kansas Customer Service Center

The Kansas Department of Revenue Customer Service Center is the online portal for managing your sales tax account. You can file returns, make payments, check your registration status, and update business information through this portal.

Exemptions for Agricultural Inputs

Kansas provides broad sales tax exemptions for agricultural inputs, including seeds, feed, fertilizer, farm machinery, and chemicals used in farming. These exemptions are claimed through the general exemption certificate (Form ST-28), not the resale certificate. Farmers who also sell products at retail may use both forms depending on the type of purchase.

Audit Practices

Kansas typically audits on a 3-year cycle, reviewing three years of returns and records at a time. Keep all resale certificates, purchase invoices, and sales records for at least three years. Well-organized records and properly completed certificates are your best protection during an audit.

How Much Can You Save?

With a 6.5% state rate and combined rates up to 11.5%, the resale exemption produces significant savings.

Your actual savings depend on the combined rate in your city and county. Use our sales tax lookup tool to find the exact rate for your location.

Kansas Resale Certificate FAQs

Q: Does the Kansas resale certificate expire? A: Kansas does not set an expiration date on Form ST-28A. The certificate is valid as long as your sales tax registration is active. Sellers may request updated certificates from time to time.

Q: Can I use the SST or MTC certificate instead of Form ST-28A? A: Yes. Kansas accepts both the SST Certificate of Exemption and the MTC Uniform Certificate. Any of the three forms is valid.

Q: Is there a fee for a Kansas sales tax registration? A: No. Kansas does not charge a fee for sales tax registration.

Q: Are groceries fully taxable in Kansas? A: Kansas has been phasing out the state sales tax on groceries, but local taxes still apply at their full rates. Check the current state grocery tax rate on the Kansas Department of Revenue website.

Q: What is the difference between Form ST-28 and Form ST-28A? A: Form ST-28 is the general exemption certificate covering various types of exemptions (agricultural, industrial, governmental, etc.). Form ST-28A is specifically for resale exemptions. Use ST-28A when purchasing goods for resale.

Get Started with Your Kansas Resale Certificate

Kansas's high combined rates and acceptance of multiple certificate formats make it easy to get started and save significantly on inventory purchases. Whether you use Form ST-28A, the SST certificate, or the MTC certificate, the key is to get your documentation in place before you start buying.

• Expert registration guidance
• Help completing Form ST-28A or alternative certificates
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on Kansas's requirements, visit our Kansas state page.

Kansas's 6.5% base rate is among the highest in the country, and local add-ons push the total even higher. Get your sales tax registration, complete your resale certificate, and start saving on every inventory purchase.

Related Articles

• What Is a Resale Certificate? - New to resale certificates? Start with the fundamentals.
• Resale Certificate for Food Trucks and Restaurants - Kansas food businesses face unique tax considerations.
• Understanding Sales Tax Nexus - Learn when you are required to register in Kansas and other states.