Kansas is a destination-based state (sales are taxed where the buyer is located).
File the ST16 (single jurisdiction) or ST36 (multiple jurisdictions) Retailers’ Sales Tax return online at the Department of Revenue Customer Service Center.
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.
Sales of both grocery-type food items and restaurant food and drinks are taxable at the full rate in Kansas.
Business activities that establish a minimum tax connection to the state include:
Online activities that establish nexus in Kansas include:
Find more information about nexus in Kansas.
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:
You must register with the state online at the Department of Revenue’s Customer Service Center to begin collecting sales tax.
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%.