The Prairie Band Potawatomi Nation Tax Commission would like to remind qualified tribal members of the Kansas Sales Tax Exemption.
The Kansas Revenue Ruling 19-2002-1 states that “Individual tribes within the state of Kansas are exempt from state sales tax. Items delivered to an enrolled tribal member living on the enrolled tribal member’s reservation are also exempt from Kansas sales tax, i.e. an enrolled PBPN member living on PBPN Reservation qualifies for exemption.”
However, this ruling does not apply to vehicles purchased from Kansas dealerships but does apply to vehicles purchased from individuals and out-of-state dealerships.
To exercise the right to state sales tax exemption, an individual enrolled tribal member will need to complete the Kansas Department of Revenue (KDOR) Form ST-28.
A permanent link to specific information regarding the Kansas Sales Tax Exemption has been added to the Tax Commission webpage, pbpindiantribe.com/government/tax-commission/. The Tax Commission webpage can also be accessed by selecting Government, Tax Commission from the home page.