Disabled Veteran's Tax Exemption

You may be eligible if you meet these qualifications:

• You are a resident of this state
• You have been honorably discharged from active service in any branch of the armed forces of the United States (this includes both Honorable Discharge and General Discharge Under Honorable Conditions)
• You have a permanent disability and you have been certified in one of the following ways:
  • Certified by the United States Department of Veterans Affairs or its successor to have a 100% disability (100% Permanent and Total)
  • Certified by the United States Department of Veterans Affairs or its successor to be deemed totally disabled or unemployable (TDIU)

Applying disabled veterans must submit appropriate documentation to validate their qualifications, including the following:

• Certificate of Release or Discharge from Active Duty (DD Form 214, Member 4 copy) – Must indicate a qualifying characterization of service
• VA Award Letter or VA Benefit Summary Letter – This document must demonstrate either A) Your combined service-connected evaluation is 100%, and/or B) You are considered to be totally and permanently disabled due solely to your service-connected disabilities (TDIU).

In the absence of one or more of the documents listed above, it may be possible to substitute with one or more of the following:

• VA Rating Decision Letter – This may be used to demonstrate a 100% rating or unemployability (TDIU)
• VA Claim Letter may be used to demonstrate qualifying disability status
• Documentation demonstrating eligibility to Dependents’ Educational Assistance based on permanent and total disability status (i.e. Chapter 35 benefits) may also be accepted as evidence of qualifying disability status

Kansas residency can be verified with any of the following:

• Cancelled mail
• USPS Change of address form
• Utility Bill
• Lease agreement
• Valid Kansas Driver’s License / ID Card

You may qualify for the sales tax exemption as a surviving spouse if your deceased veteran spouse met the qualifications and passed away on or after July 1, 2026. A surviving spouse will remain eligible for the exemption until they remarry. If the disabled veteran passed away prior to July 1, 2026, you do not qualify for the sales tax exemption. Eligible surviving spouses may continue using an existing issued card until it expires, or until they remarry, whichever comes first. An eligible surviving spouse who has not remarried may apply for a renewed or otherwise updated card under their own name as the Primary User.

Unfortunately, no. The law only permits a qualifying disabled veteran or a qualifying surviving spouse to qualify for the sales tax exemption.

You may contact your local Veterans Service Representative from the Kansas Office of Veterans Services to assist you with eligibility questions. If you do not know how to contact your local Veteran Service Representative, you may visit https://www.kovs.ks.gov/veteran-services/field-office-locations or contact the Kansas Office of Veterans Services at 1-800-513-7731 or by email at kcva.webmaster@ks.gov. They will review your documentation and provide clarity and assistance in acquiring the required forms and additional documents.

The Department has developed an online application. The application may be found here: Online Application

It is to your advantage to apply online as processing will be quicker. Make sure that you have electronic copies or legible photos of all required documents, as they will need to be uploaded. Your local Veterans Service Representative from the Kansas Office of Veterans Services is available to assist you in completing the application. If you do not know how to contact your local Veteran Service Representative, you may visit https://www.kovs.ks.gov/veteran-services/field-office-locations or contact the Kansas Office of Veterans Services at 1-800-513-7731 or by email at kcva.webmaster@ks.gov. They will review your documentation and provide clarity and assistance in acquiring the required forms and additional documents.

A paper application is also available here: Application for Disabled Veteran Sales Tax Exemption - K-97, but paper applications will take longer to process. A mailing address is provided on the paper application.

You will receive an acceptance letter in the mail, along with your newly-issued Disabled Veteran Sales Tax Exemption Certificate Card. Each card has an expiration date and will need to be renewed every three years. The letter will contain instructions on how to use the card.

You will receive a denial letter in the mail. The letter will explain the reason(s) for the denial and provide information on how to appeal the decision if desired.

Please allow at least 10 business days for the Department of Revenue to process your application and furnish your decision letter to the United States Postal Service. From there, delivery times may vary based on the season, your location, and other circumstantial factors.

The Department of Revenue is working with the Kansas Office of Veterans Services (KOVS) to expedite the application process.

For convenience, the Department of Revenue has made the application available in both paper and electronic formats. If you elect to submit a paper application, it may cause additional time to process your application.

First and foremost, the eligible individual (listed on the card under “Primary User”) must sign the Disabled Veteran Sales Tax Exemption Certificate Card. The signature line is on the back of the card. Second, you may want to laminate the card to provide a little more longevity. Third, be sure to take care of the card and keep it somewhere safe. It is wallet-sized so you can keep it with you for easy use at retailers. You should not make copies of the card. Please note that obtaining a replacement for a card that has been lost or stolen will take time.

Only those individuals listed on the Disabled Veteran Sales Tax Exemption Certificate Card may use the card. This may include the qualified disabled veteran or both a qualified disabled veteran and their spouse, or a qualified disabled veteran’s surviving spouse. The qualified disabled veteran or their surviving spouse may name one other additional person to be listed on the card who is a member of their household. This individual is only authorized to make purchases exempt on behalf of the disabled veteran, their spouse, or their surviving spouse. The household member cannot use the card for their own personal use.

The surviving spouse of a deceased qualified veteran is eligible for this exemption until they remarry, at which time they are no longer eligible. The qualified disabled veteran or their surviving spouse may name an additional household member who is authorized to use the card on their behalf. Any authorized household member will have their name listed on the card. Only one physical card is allowed and issued per household. While multiple eligible individuals, such as the veteran and an authorized spouse, may be listed on the card, separate cards are not provided for each person. You will need to show the original card at checkout to get the tax exemption since copies are not allowed and will not be accepted. The card is valid only when used by someone who is listed on the card and cannot be passed off to anyone else. IMPORTANT: This card is non-transferable and may only be used by individuals listed on the card.

Yes, you will need to present the Disabled Veteran Sales Tax Exemption Certificate Card to the retailer from whom you are purchasing.

Your Disabled Veteran Sales Tax Exemption Certificate Card is a valid Kansas exemption certificate. An exemption certificate is a document that a buyer gives to a retailer to claim an exemption from Kansas sales or use tax. Present this signed exemption certificate card before making a qualified purchase and retailers will know that the purchase is exempt from tax.

Retailers will review your card and record the unique exemption number before completing the purchase. They may ask to make a copy of the card for their own records. The retailer may also request proof of identity to ensure the individual making the purchase is listed on the card.

Some retailers, especially larger retailers, may issue their own exemption cards for use at their stores. This is a common business practice that can help large retailers fulfill their record keeping responsibilities. The Department of Revenue cannot answer any questions or provide any assistance with these retailer-issued cards. Please speak directly with a representative of the retailer if you have a question regarding their card.

Online retailers will likely require you to submit a scan or picture of the exemption card, and/or register the exemption number before making purchases. Each retailer may have different procedures including a requirement to set up an account with other personal information (i.e. name, address, etc.) before making a purchase. You will need to contact the retailer directly to determine what steps must be taken. Some may have a section on their website detailing the steps required.

Yes. A spouse may use the Disabled Veteran Sales Tax Exemption Certificate Card to make sales tax exempt purchases on behalf of a disabled veteran or for their own personal use, provided they meet these requirements:

• Named on Card: The spouse’s name must be printed on the card.
• Qualified Goods: Purchases must fall under the “qualified” category. See the back of your card for specific inclusions and exclusions. More information can be found below.

Unfortunately, no. The law does not allow the Disabled Veteran Sales Tax Exemption Certificate Card to be used by a caregiver who is not a member of the household.

Only the eligible individual, their spouse, or an authorized household member may use the card. All purchases made with the card must be for the personal use of the eligible individual or their spouse.

Purchases of tangible personal property and services are generally exempt from sales tax when presenting the Disabled Veteran Sales Tax Exemption Certificate Card. This would include such items as food, clothing, toiletries, appliances and over the counter medications. The card may be used at restaurants, though it will not exempt purchases of alcohol. This exemption only applies to property and services that are used or will be used for the personal use of the eligible veteran or such person’s spouse or surviving spouse.

Qualifying purchases for the sales tax exemption cannot exceed $24,000 per calendar year. See more information on this limitation below.

The following purchases are NOT exempt from sales tax: motor vehicles, alcoholic beverages, tobacco, electronic cigarettes, consumable material for electronic cigarettes, and any purchases used for the production of income.

In general, a motor vehicle is any vehicle that moves under its own power on public roads. See definitions in K.S.A. 8-126.

Examples of motor vehicles which CANNOT qualify for the sales tax exemption:

• Car
• Motorcycle
• Pickup truck

Examples of items that CAN qualify for the sales tax exemption if all other qualifications are met:

• Motorized bicycle
• Electric assisted bicycle
• Motorized wheelchair
• Motorized scooter

Yes. While the sales tax exemption does not apply to the purchase of a motor vehicle, the costs for upkeep, maintenance, repairs, and modifications do qualify for the sales tax exemption. This includes both the parts you buy and the labor charges for professional services. Whether you perform the work yourself or hire a mechanic, these expenses qualify for the exemption.

No. Motor fuel (gas) is generally not subject to sales tax because it is already taxed under the motor fuel excise tax. The Disabled Veteran Sales Tax Exemption Certificate Card does not remove the tax you pay at the pump. The exemption only applies to Kansas state and local sales tax. It does not exempt the motor fuel excise tax or any other applicable excise taxes.

Yes – to some extent. Labor for residential real property improvements is not a taxable service in Kansas.

The cardholder may make direct purchases of materials and tools used for home improvement exempt from sales tax. This exemption does not extend to purchases by a construction contractor for hire.

NOTE: The exemption only applies to purchases used for the personal use of the disabled veteran, their spouse, or their surviving spouse. In the case of home improvements, this means the exemption will only apply if the improvements are being made to the home of the Primary User and/or their spouse.

For more information on how sales tax exemptions impact construction contractors, see Publication KS-1525.

Tangible personal property and services purchased for the production of income (i.e. in a business enterprise) do not qualify for the sales tax exemption. This includes farming and hobby income. Examples of tangible personal property not qualifying for this specific exemption include inventory, fixtures, tools, and equipment purchased for use in a business enterprise. Examples of purchased services not qualifying for exemption include the purchase of repair services for tools and equipment used by a business enterprise. Business enterprises include but are not limited to sole proprietorships, limited liability companies (LLCs), partnerships, S Corporations and C Corporations.

Yes, there is a limitation. Qualifying purchases for the sales tax exemption cannot exceed $24,000 per calendar year. This means there is a cap on how much you can spend that will be exempt from sales tax. You can make up to $24,000 worth of qualifying purchases in a year that are eligible for the exemption. The exemption only applies to those qualified purchases within that limit. It does not mean you can avoid up to $24,000 in taxes.

Example:
If you buy $24,000 of qualifying items → all purchases are exempt from sales tax.
If you buy $30,000 of qualifying items → only the first $24,000 qualifies; the remaining $6,000 in purchases are subject to sales tax

Assuming a combined state and local sales tax rate of 10%, an eligible individual making $24,000 worth of qualifying purchases would save $2,400 in sales taxes each year.

NOTE: The Kansas Department of Revenue may require you to provide a statement, executed under oath, that you have not exceeded the exemption’s yearly limit of $24,000 in qualifying purchases. If you exceed the limit, you can be held liable for the unpaid sales tax on the excess amount, along with any applicable penalties and interest.

If a Disabled Veteran Sales Tax Exemption Certificate Card was not presented at the time of purchase, you may return to the retailer or contact the retailer to request a refund of sales tax paid directly from the retailer. Make sure to provide your card.

If the retailer refuses to refund the sales tax paid, it is possible the qualified individual can apply for a refund directly from the Department of Revenue. However, any application for refund directly from the Department of Revenue must total at least $50 in sales tax (may include multiple receipts) and the applicant must document that they first asked the retailer to refund the sales tax. If additional information is required to process your refund request, the Department will contact you directly. Information on how to apply for a refund can be found at the top of this page. Please allow at least 90 days for processing any refund request.

If a Disabled Veteran Sales Tax Exemption Certificate Card is presented at the time of purchase, but the retailer will not accept the card, then the cardholder may:

• Refer the retailer to Department of Revenue “Notice 26-01 Sales Tax Exemption for Certain Disabled Veterans” for more information on this exemption.
• Show the retailer the Frequently Asked Questions on this webpage or the letter you received along with your card. IMPORTANT: This is only to educate a retailer about this exemption. The retailer is NOT REQUIRED to view your letter or maintain a copy.
• As a last resort, you may apply for a sales tax refund if you feel you were charged sales tax in error (information at the top of this page). However, the Department is only able to process refund requests that are complete and that total $50 or more in sales tax.

Yes. Refund applications submitted directly to the Kansas Department of Revenue must be for taxes that total $50 or more (may include multiple receipts). Refund applications that do not meet this statutory threshold will not be reviewed by the Department.

Yes, you must file a sales tax refund claim within three years from the date the tax was due from the retailer to the Kansas Department of Revenue.

If you need to make a change to the card (such as a change in name, address, spouse, or you wish to authorize a different household member) or your card is lost/stolen, please visit the online application. You may also fill out the paper application for changes or lost cards, Form K-97, though it may take longer to process your request. Old cards should be destroyed as soon as you receive a new card in the mail.

If approved, the sales tax exemption will remain in effect for a specified period of time. That time period will be provided on the Disabled Veteran Sales Tax Exemption Certificate Card. Eligible individuals need to renew every 3 years.

The surviving spouse of a deceased qualified veteran remains eligible for the exemption until remarrying. An eligible surviving spouse may continue using their existing card until it expires, or until they remarry, whichever comes first. An eligible surviving spouse who has not remarried may apply for an updated card under their own name as the Primary User. However, should a surviving spouse pass away, the card immediately becomes null and void.

Retailers bear the burden of proving that a sale is exempt from tax by maintaining appropriate records for all exempt sales. This means that a retailer must record the exemption number listed on the Disabled Veteran Sales Tax Exemption Certificate Card for each exempt purchase and retain this number in their records for their current year of business and at least three additional years afterwards. They must also verify that the certificate is not expired. The Department of Revenue does NOT require a retailer to retain a copy of the card itself, though a retailer may choose to do so. In case of an audit or review by the Department of Revenue, it is important that you link the use of a card to a specific sales transaction in your records.

Retailers must be presented with the original, Department-issued card in order to accept the exemption. It is not enough for a customer to provide their exemption number—retailers must see the exemption certificate card. A photocopy may not be used in place of the original card.

You may request additional information prior to your good faith acceptance of a Disabled Veteran Sales Tax Exemption Certificate Card. For example, you may request proof of identity, such as a driver’s license or state-issued ID, from the customer. The card includes the exempt person’s name and address, and it may include the names of other authorized users, such as a spouse and/or an authorized household member. You may also request to make a copy of the card to retain in your records. In addition, the Department of Revenue offers an exemption certificate verification tool for retailers who wish to verify sales tax exemption numbers. To access this tool, visit: https://www.ksrevenue.gov/prpecwelcome.html. Please note that none of these actions are required in order to accept the exemption.

The minimum actions required are as follows: you must verify that the card is not expired, you must record the exemption number listed on the card for each exempt purchase, and you must retain this number in your records for your current year of business and at least three additional years afterwards. In case of an audit or review by the Department of Revenue, it is important that you link the use of a card to a specific sales transaction in your records.

The Department of Revenue understands that it is a common business practice for some retailers, especially large retailers, to issue their own branded exemption cards to their customers for use within their stores. This can be a crucial part of how some retailers fulfill their recordkeeping requirements.

Retailers who issue their own exemption cards for use within their stores must ensure that the Department of Revenue’s expiration date is honored by their internal systems, and that their store-issued cards will not be usable after that expiration date has passed. Eligible individuals will have the opportunity to renew their exemption before the expiration date. Retailers should be aware that each new Disabled Veteran Sales Tax Exemption Certificate Card issued by the Department of Revenue will feature a new exemption number that must be updated in the retailer’s internal systems.

Though not strictly required, it would be advisable for such retailers to print the expiration date on the surface of their store-issued cards. Some retailers may also wish to provide clarifying language on their cards explaining which purchases are ineligible for this sales tax exemption.

The Kansas Department of Revenue offers an exemption certificate verification tool for retailers to verify sales tax exemption numbers. To access this tool, visit https://www.kdor.ks.gov/Apps/Misc/VetTaxExempt/Verify.

When completing Part III of the ST-36 Kansas Retailers’ Sales Tax Return, retailers should report the Disabled Veterans Sales Tax Exemption in both Column 2 Gross Sales and in Column 4 Non-Utility Deductions for each of the appropriate jurisdictions in which this exemption took place. Then, when itemizing deductions in Part II, this exemption should be reported in Line N as Other Allowable Deductions.