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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 Sales Tax Rates
State Rate

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

0% – 5.625% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

10/1/2013
AFFILIATE NEXUS

7/1/2013
ECONOMIC NEXUS

7/1/2021
MARKETPLACE NEXUS

7/1/2021
Sales Tax Amnesty
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.

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.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Kansas Reduces State Sales and Use Tax Rate

Kansas Governor Sam Brownback has signed a bill that reduces the state-level sales and use tax rate from 6.3% to 6.15% effective July 1, 2013.

Kansas Enacts Click-Through and Affiliate Nexus Provisions

Kansas enacted legislation containing click-through and affiliate nexus provisions, expanding their definition of when a retailer is presumed to be doing business in Kansas, effective late 2013.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Kansas Discusses Taxability of Providing Equipment with an Operator

The Kansas Department of Revenue issued an opinion letter regarding the sales tax treatment of transactions involving the furnishing of equipment with an operator.

Kansas Amends Exemption for KEZA Businesses

Kansas enacted legislation that amends the sales and use tax exemption for tangible personal property and services purchased for the purpose of the construction, reconstruction, enlargement, or remodeling of a business or retail business meeting the requirements of the Kansas Enterprise Zone Act.

Kansas Manufacturer Entitled to Integrated Plant Theory Exemption

The Kansas Supreme Court upheld a decision made in favor of a taxpayer seeking a refund of sales tax paid under the integrated plant theory exemption.

Kansas Discusses Taxability of Cloud Computing

The Kansas Department of Revenue issued an opinion letter discussing the sales tax treatment of charges for hosted software services billed to Kansas subscribers.

Kansas Enacts 2010 Tax Amnesty Program.

Kansas has enacted a tax amnesty program for delinquent payment of certain taxes administered by the Department of Revenue.

Kansas Requires Sales and Use Electronic Filing

As a result of Senate Bill 430, the Kansas Department of Revenue (KDOR) has released a notice announcing that businesses will be required to electronically file returns for retailer\’s sales, compensating use, and withholding tax.

Kansas Enacts Tax Rate Increase

Kansas Governor Mark Parkinson has signed House Bill 2360 enacting the increase to the state’s retailers’ sales and compensating use tax rate from 5.3% to 6.3%, effective July 1, 2010. The Kansas Department of Revenue has recently revised a state…

Kansas Legislation Conforms to SST Agreement changes

Senate Bill 430, effective upon publication in the Kansas Register, conforms Kansas provisions with the recent changes to the Streamlined Sales and Use Tax (SST) Agreement. Specifically, the legislation replaces provisions governing direct mail sourcing with and without a direct…

Kansas Discusses Taxability of Software Access Charges

The Kansas Department of Revenue determined the taxability of monthly fees charged by a California corporation to a customer in Kansas to access and use pre-written computer software located on a server in California.