Kansas Sales Tax

On this page you will find handy sales and use tax information about Kansas.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Kansas that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

6.500% The state has reduced rates for sales of certain types of items.

Range of Local Rates

0% – 5% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax

Yes

CLICK-THROUGH NEXUS

10/1/2013

AFFILIATE NEXUS

7/1/2013

ECONOMIC NEXUS

10/1/2019

Status

Inactive

Amnesty Filing Dates

September 1, 2015 - October 15, 2015

Go to Kansas Amnesty Page
AMNESTY INCLUSION PERIODS

Tax periods ending on or before December 31, 2013.

TAX TYPES AND CONDITIONS

Privilege, income, estate, cigarette, tobacco products, liquor enforcement, liquor drink, mineral severance, state sales and use, and local sales and use taxes. More details.

AMNESTY BENEFITS

Interest and penalties waived.

Status

Inactive

Amnesty Filing Dates

September 1, 2010 - October 15, 2010

Go to Kansas Amnesty Page
AMNESTY INCLUSION PERIODS

Tax periods ending on or before December 31, 2008.

TAX TYPES AND CONDITIONS

Covers sales, income, withholding, privilege, severance, estate, liquor, cigarette, and tobacco products taxes; participants relinquish all administrative and judicial rights of appeal and payments made under amnesty not eligible for refund.

AMNESTY BENEFITS

Interest and penalties waived.

Administration Information
Streamlined Sales Tax Status

Full Member

NUMBER OF TAXING AUTHORITIES

521 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A

Sales Tax Sourcing (Intrastate)

Destination

Sales Tax Return Due Date

The 25th of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Kansas Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: Kansas offers a large variety of exemptions; many of which have individual exemption forms.  Agricultural (ST-28F) Aircraft (ST-28L) Aviation Fuel Exemption (ST-28LA) Consumed in Production (ST-28C) Designated or Generic (ST-28) Direct Mail Sourcing (ST-31) Dry Cleaning & Laundry Retailer (ST-28X)  Ingredient or Component Part (ST-28D) Integrated Production Machinery & Equipment (ST-201) 26 Interstate Common Carrier (ST-28J)  Multi-Jurisdiction (ST-28M) Project Exemption Request Exempt Entities (PR-76) Project Exemption Request (PR-70b) Project Completion Certification (PR-77)  Railroad (ST-28R) Resale (ST-28A) Retailer/Contractor (ST-28W) Sales and/or Transient Guest Tax for Lodging (ST-28H) 40 Streamlined Sales Tax (PR-78SSTA)  Tire Retailer (ST-28T)U. S. Government (ST-28G) Utility (ST-28B) Vehicle Lease or Rental (ST-28VL) Veterinarian (ST-28V) Warehouse Machinery & Equipment (ST-203)

 

Entity types of exemptions: purchase by U.S. government, state gov, nonprofit organizations, PTAs, and more

 

Kansas Exemption Certificate Forms

State Links
State Tax Web Page

Kansas Department of Revenue

Rate Look-Up Page

Kansas Sales Tax Rate Look-Up

Registration Link

Register for Kansas Sales Tax

History & Fun Facts
HISTORY

  • Kansas enacted its retail sales tax and its compensating use tax in 1937.
  • Kansas amended its laws to conform with the Streamlined Sales and Use Tax Agreement in 2003.

FUN FACTS
  • In 2010, the Kansas Department of Revenue issued a private letter ruling to discuss the taxability of hot air balloon rides. In Kansas, amusement admissions are generally taxable. If you take a hot air balloon ride but the balloon is tethered to the ground, the ride is subject to the amusement tax. If the balloon is not tethered, the ride is considered transportation and is not taxable.
  • Kansas is one of the most aggressive states in competing for new economic development from other states, Missouri in specific.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Kansas Releases Unprecedented Remote Seller Policy

Kansas will require any remote seller making sales into Kansas to register to collect and remit tax, effective October 1, 2019.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Sales Tax Due on Gross Receipts from Operation of Mobile Point-of-Sale Device in Kansas

Kansas private letter ruling discussed tax treatment of mobile point-of-sale device. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Interface System Offering Database Access Not Taxable in Kansas

An interface system was not subject to Kansas sales and use tax because it offered database access service. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

Kansas Provides Guidance Regarding if Internet Tax Freedom Act were to Expire

Kansas issued an opinion letter about the sales tax implications of the Internet Tax Freedom Act expiring. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Kansas Increases Sales and Use Tax Rate

Kansas enacted legislation that increases the state’s sales and use tax rate, effective 07/01/15. More…

Kansas Enacts 2015 Tax Amnesty Program

Kansas enacted a tax amnesty program to take place from 09/01/15 through 10/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.