Kansas state seal

KansasSales Tax

A Complete Guide For Businesses

Automate My KansasSales Tax Filings

State Rate
6.50%

Local Tax
yes

State Portal
Division of Taxation

Phone
(785) 368-8222

General requirements

Kansas is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on the retail sale, rental or lease of tangible personal property (TPP)
  • State and local taxes are also charged on labor services to install, apply, repair, service, alter, or maintain TPP
  • Tax is also charged on admissions to entertainment, amusement, or recreation places in Kansas

File the ST16 (single jurisdiction) or ST36 (multiple jurisdictions) Retailers’ Sales Tax return online at the Department of Revenue Customer Service Center.

Rates

The general state sales tax rate is 6.5%. Some cities and counties in Kansas have an additional local sales tax.

Find specific Local Sales Tax Rates by Jurisdiction.

For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.

Look up your Kansas sales tax rate:

How food is taxed

Sales of both grocery-type food items and restaurant food and drinks are taxable at the full rate in Kansas.

Nexus in Kansas

Business activities that establish a minimum tax connection to the state include:

  • Maintaining a physical place of business including a warehouse or distribution center
  • Utilizing employees, independent contractors, or representatives to sell, deliver, install, assemble, service, repair, solicit sales or take orders
  • Maintaining inventory in the state

Online activities that establish nexus in Kansas include:

  • Having an affiliate or referral relationship with a contractor or representative in the state
  • Sales from these referrals exceeding $10,000 during a 12 month period

Find more information about nexus in Kansas.

Filing schedule

Returns and payments are due on the 25th of the month following the end of the filing period.

Your filing frequency is determined by total tax liability as follows:

  • Annual filers: 0$ to $400
  • Quarterly filers: $400 to $4,000
  • Monthly filers: $,4000 to $40,000

Registering to collect sales tax in Kansas

You must register with the state online at the Department of Revenue’s Customer Service Center to begin collecting sales tax.

Penalties

Penalties will be charged at a rate of 1% per month on the balance due, not to exceed 24%.

Interest is charged at a rate of 5%.

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