To document the exempt sale, the dealer must obtain a completed Agricultural Exemption Certificate, Form ST-28F, from the buyer that indicates that the buyer is a farmer, rancher, or other person who is entitled to claim an agriculture exemption, that the vehicle being purchased is a work-site utility vehicle for purposes of the exemption, and that the vehicle will only be used in agricultural production operations. In the alternative, the dealer may secure a copy of the sales invoice on which the buyer certifies in writing that he is entitled to claim an agriculture exemption, the vehicle being purchased is a work-site utility vehicle for purposes of the exemption and will be used only in agricultural production operations. The dealer is required to maintain the exemption certificate or invoice as part of its sales tax records. Sales of repair parts and services for a work-site utility vehicle that qualifies for the exemption are also exempt. This exemption extends dealer sales to both Kansas and out-of-state farmers and ranchers.
3. Sales of ATVs and work-site utility vehicles to nonresidents of Kansas. An ATV or work-site utility vehicles that a Kansas dealer sells to a nonresident is subject to sales tax when the buyer takes delivery of the vehicle in Kansas. Only “motor vehicles”, “semitrailers”, “pole trailers” or “aircraft” may be purchased tax exempt by a "bona fide" resident of another state under the 10-day removal-from-Kansas provision. ATVs and work-site utility vehicles are not motor vehicles”
No Kansas tax is due when a Kansas dealer is obligated as part of the sale to deliver an ATV or work-site utility vehicle to a non-resident buyer outside Kansas, whether the dealer hires someone to make the delivery for him or makes the delivery himself. The State where delivery is made may require a Kansas dealer who makes such deliveries to register for and collect its State's sales tax.
5. Titling of ATVs and work-site utility vehicles. When a non-highway vehicle is sold, or its title is transferred, Kansas law requires the buyer or new title holder to obtain a new non-highway certificate of title. (K.S.A. 8-198). ATVs and work-site utility vehicles are non-highway vehicles, by definition. (K.S.A. 8-198) Kansas dealers who sell ATVs or work-site utility vehicles are required to provide a Manufacturer’s Certificate of Origination or a Certificate of Title to the buyer.
Date Composed: 10/02/1997 Date Modified: 10/09/2019