The Kansas State Department of Revenue has issued an updated Kansas Information Guide on Exemption Certificates (KS-1520, 06/01/2012).
Included is an updated version of the Interstate Common Carrier Exemption Certificate, Form ST-28J. Taxpayers who may use this exemption include:
- Common carriers that transport regulated goods or persons in interstate commerce.
- Common carriers engaged in the interstate transportation of goods exempt from regulation (such as livestock and grain)
- Common carriers that haul both Regulated and Exempt commodities.
According to the form instructions, “In order to qualify as a common carrier a motor carrier must:
- Be actively engaged in the business of haling persons or freight for others; and
- Actively advertise or otherwise hold out that it is actively engaged in the business of hauling persons or freight for others."
A contract carrier that is “not for hire to the general public” does not qualify for the exemption.
Purchases that are exempt include items such as:
- Air and oil filters
- Fuel pumps
- Lubricants
- Spark plugs
- Tarps
- Tires
Taxable items include:
- Boxes
- Office equipment
- Packing supplies
- Fork lifts
- Gantries
- Labor services
- Ladders
For a full list of what is and is not exempt, please reference Publication 1520.
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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author
Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”