Manufacturer / Processor Exemption Number

Introduction

Manufacturers and processors are eligible to purchase their raw materials or parts exempt from sales tax.  However, if they do not also sell to the final consumer and do not have a sales tax account number, they will not be able to provide the Kansas Retailers’ Sales tax account number that is required to use the Ingredient or Component Part exemption certificate.  Therefore, the Kansas Department of Revenue issues a Manufacturers / Processors Exemption Number.  This number can be provided to sellers, if requested, when presenting the following exemption certificates:

  • Consumed in Production Exemption Certificate (ST-28C)
  • Ingredient or Component Part Exemption Certificate (ST-28D)
  • Integrated Production Machinery and Equipment Exemption Certificate (ST-201)

Sales Tax Registration Number

Businesses with a sales tax registration number will not be issued a Manufacturer / Processor Sales Tax Exemption Number.  If you are registered for a sales tax number you should use your sales tax registration number to purchase materials without tax when an exemption would apply.

Additional information

Copies of exemption certificates can be found on the Department’s website.  The website also contains Publication KS-1520, Kansas Exemption Certificates.  Both the exemption certificates and Publication KS-1520 can be found on the Kansas Department of Revenue website.

Applying for a exempt number

Applying for an exemption number is a two-step process. First you will be directed to KsWebTax to log into the system. If you do not have a KsWebTax account, register by providing some basic information and create your own User ID and Password. Some of the information provided will be used in the exemption certificate application. After logging in to the KsWebTax site, you will be forwarded to the certificate page.

Update, Print, Cancel Certificates

Once a certificate has been issued, there is the ability to update contact and address information, print and save copies of the certificate or cancel the certificate if the organization ceases to exist.

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