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Kansas Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Kansas Department of Revenue (KDOR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Kansas, give your supplier a completed Resale Exemption Certificate (ST-28A); you need a Kansas seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is not addressed in the state's guidance. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Retailers' Sales Tax Registration Certificate: free.

Resale form

ST-28A

buyer fills it in

Permit fee

Free

Retailers' Sales Tax Registration Certificate

SST form

Accepted

SSTGB Form F0003

MTC form

Not stated

uniform certificate

Kansas resale certificate and permit rules

Kansas: seller's permit & resale certificate

Sales tax · Agency: Kansas Department of Revenue (KDOR)

Permit

Retailers' Sales Tax Registration Certificate

Registration fee

Free

SST form

Accepted

MTC form

Not stated

Resale certificate: Resale Exemption Certificate (ST-28A)Get the official form →
How long it's valid: Blanket allowed; a certificate need not be renewed or updated while there is a 'recurring business relationship' (no more than 12 months elapse between sales). Must be obtained at the time of sale and no later than 90 days after. Seller keeps it at least 3 years.
Seller's permit: Retailers' Sales Tax Registration Certificate — Free. KDOR: 'There is no business tax registration fee' and 'There is no fee for a sales tax or use tax number'; however, KDOR may require a bond to guarantee payment of retailers' sales or compensating use tax. Register online via the KDOR Customer Service Center or Form CR-16. Multiple locations of one entity/FEIN can share one sales tax number.Register with Kansas Department of Revenue →Renewal: Does not expire — Pub KS-1510: 'This Registration Certificate is valid until canceled and is not transferable.'
Buyer registered in another state?: Conditional — out-of-state retailers may use their home-state number, but one with Kansas sales tax nexus whose purchase is drop shipped to a Kansas location must give a Kansas registration number (Form ST-28A).
Multistate forms: Pub KS-1520: every exempt sale must be accompanied by a Kansas exemption certificate or Form PR-78SSTA (Streamlined Sales Tax Agreement Certificate of Exemption). ST-28A may be used only by businesses registered to collect Kansas sales tax that enter their Kansas registration number (004-...). Wholesalers and out-of-state buyers not registered in Kansas should use Kansas's own Multi-Jurisdiction Exemption Certificate (ST-28M) or PR-78SSTA. Kansas is listed on the MTC Uniform Resale Certificate, but the MTC note says the purchaser must enter a valid Kansas registration number; KDOR's publication does not mention the MTC form. Resale certificates cover tangible personal property only; contractors may not use ST-28A (use ST-28W / Project Exemption Certificates).
Drop shipments: If inventory bought by an out-of-state retailer is drop shipped to a Kansas location: a retailer without Kansas nexus may give the third-party vendor a resale exemption certificate from any state, the ST-28M showing registration in any state, or PR-78SSTA — Kansas registration is not required. An out-of-state retailer that has Kansas sales tax nexus must provide its Kansas registration number for the sale to be exempt.
Good to know: Kansas calls the SST Certificate of Exemption 'Form PR-78SSTA'.
Resale certificates may not be used by contractors to buy materials or to buy another contractor's labor services without tax.
Items bought tax-free for resale and taken from inventory for personal use become taxable to the buyer.

Official sources for Kansas (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Kansas agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Kansas, step by step

Register for a Retailers' Sales Tax Registration Certificate with the Kansas Department of Revenue (KDOR) (free). Register online.
Fill in the Resale Exemption Certificate (ST-28A) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Kansas sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Arkansas, Indiana and Wisconsin. Related: Kansas sales tax rates, nexus and filing · sales tax nexus checker · Kansas business licenses

Kansas resale certificate FAQ

How do I get a resale certificate in Kansas?

Register for a Retailers' Sales Tax Registration Certificate with the Kansas Department of Revenue (KDOR), then fill in the Resale Exemption Certificate (ST-28A) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Kansas seller's permit cost?

Registration is free. KDOR: 'There is no business tax registration fee' and 'There is no fee for a sales tax or use tax number'; however, KDOR may require a bond to guarantee payment of retailers' sales or compensating use tax. Register online via the KDOR Customer Service Center or Form CR-16. Multiple locations of one entity/FEIN can share one sales tax number. Renewal: Does not expire — Pub KS-1510: 'This Registration Certificate is valid until canceled and is not transferable.'

Does Kansas accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: not addressed in the state's guidance. Pub KS-1520: every exempt sale must be accompanied by a Kansas exemption certificate or Form PR-78SSTA (Streamlined Sales Tax Agreement Certificate of Exemption). ST-28A may be used only by businesses registered to collect Kansas sales tax that enter their Kansas registration number (004-...). Wholesalers and out-of-state buyers not registered in Kansas should use Kansas's own Multi-Jurisdiction Exemption Certificate (ST-28M) or PR-78SSTA. Kansas is listed on the MTC Uniform Resale Certificate, but the MTC note says the purchaser must enter a valid Kansas registration number; KDOR's publication does not mention the MTC form. Resale certificates cover tangible personal property only; contractors may not use ST-28A (use ST-28W / Project Exemption Certificates).

Can an out-of-state business use its home-state resale number in Kansas?

Conditional — out-of-state retailers may use their home-state number, but one with Kansas sales tax nexus whose purchase is drop shipped to a Kansas location must give a Kansas registration number (Form ST-28A).

How long is a Kansas resale certificate valid?

Blanket allowed; a certificate need not be renewed or updated while there is a 'recurring business relationship' (no more than 12 months elapse between sales). Must be obtained at the time of sale and no later than 90 days after. Seller keeps it at least 3 years.

How do drop shipments work in Kansas?

If inventory bought by an out-of-state retailer is drop shipped to a Kansas location: a retailer without Kansas nexus may give the third-party vendor a resale exemption certificate from any state, the ST-28M showing registration in any state, or PR-78SSTA — Kansas registration is not required. An out-of-state retailer that has Kansas sales tax nexus must provide its Kansas registration number for the sale to be exempt.