Kansas Sales Tax Exemption for Individual Tribal Members
Kansas Revenue Ruling 19-2002-1: 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.
This ruling does not apply to vehicles purchased from Kansas dealerships however it does apply to vehicles purchased from individuals and out-of-state dealerships.
As of October 1, 2019, all businesses whether located in Kansas or as an online presence, regardless of geographic location within the United States, are required by law to pay the state of Kansas sales tax for any purchases made by a Kansas resident as established by the U.S. Supreme Court case South Dakota v. Wayfair Inc.
To exercise the right to state sales tax exemption, an individual enrolled tribal member will need to complete the Kansas Department of Revenue Form ST-28. The form must be completed in full and submitted to the retailer/business. The retailer/business may require proof of address and a copy of your tribal ID.
Larger, online retailers, such as Amazon or Wal-Mart, generally have Tax Exemption Program links on their respective websites. Individuals can provide the information directly to the website to qualify their account for exemption.
If in doubt, the individual tribal member can contact the business/retailer customer service to coordinate the required tax-exempt documentation.
- Kansas Revenue Ruling 19-2002-1
- Kansas Revenue Ruling 19-2002-1 Document
- Personal Sales Tax Exemption – PBPN Article 12.4.15
- Kansas Department of Revenue Form ST-28
- Instructions for completing KDOR Form ST-28
- Example of KDOR Form ST-28 Single Certificate
- Example of KDOR Form ST-28 Blanket Certificate