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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.

Kansas Court of Appeals Denies Judgment in Integrated Plant Theory Case

The Kansas State Court of Tax Appeals has denied the Kansas Department of Revenue\’s request for summary judgment in response to a cement manufacturer\’s appeal of the Department\’s final written determination denying…

Kansas Discusses the Taxability of Computer Maintenance Agreements

In a letter ruling, Kansas discusses the tax treatment of computer software maintenance agreements.

Kansas Amends Limitation Period for Refunds and Credits

Kansas legislation amends the limitation period for sales tax refund and credit claims. Under old legislation, no refund or credit was allowed after a three year period from the due date of the return, unless the taxpayer filed a claim…

Kansas Taxability of Sightseeing and Entertainment Tours Discussed

The Kansas Department of Revenue issued an opinion letter clarifying the taxability of fees collected for rides or tours.

Kansas Taxation of Blood Sugar Control Dietary Supplements Discussed

All sales of prescribed dietary supplements by a licensed practitioner or a mid-level practitioner are exempt from Kansas sales tax.

Kansas Construction That Alters Building’s Use Is Subject to Tax

Construction services performed on a warehouse to alter its use were subject to tax, according to a Letter Ruling released by the Kansas Department of Revenue.

Kansas Taxability of Computer and Internet-Related Products & Services Discussed

The Kansas Department of Revenue issued an Information Guide detailing guidelines on the application of sales and use tax on charges for computer and internet-related products and services.

Materials Consumed in Treatment of By-Products Exempt in Kansas

Purchases of tangible property consumed in the treatment of by-products or wastes during the production, manufacturing, processing, mining, drilling, refining or compounding of tangible personal property are exempt from sales tax. The exemption is provided regardless if the production process…

Direct Mail Exception Offered in Kansas

Effective July 1, 2007, charges for delivery of direct mail are not subject to Kansas sales or compensating use tax when the delivery charge is separately-stated on the invoice. “Direct mail” means printed material delivered or distributed by United States…

Kansas Adopts SST Provisions

Kansas Governor Kathleen Sebelius signed a bill that allows the state to maintain its status as a member of the Streamlined Sales and Use Tax (SST) Agreement.

Kansas Amends Disaster Repair Provisions

Legislation passed in Kansas makes changes to the existing sales tax exemption for construction and restoration with respect to structures damaged or destroyed by certain disasters.

Kansas Clarifies Leases and Rental Rules for Sourcing, Bundling

In a private letter ruling clarification, the Kansas Department of Revenue addressed the taxability of leases of tangible personal property other than transportation equipment.

Machine and Materials Used In Final Testing Exempt In Kansas

In a recent Kansas private letter ruling, the state indicated that the purchase of the radial fatigue machine was deemed integrated production equipment and, therefore, exempt from Kansas retailers’ sales tax. The machine was used by a wheel manufacturer to…

Uniformity To Local Tax Provisions Restored

Uniformity has been restored to local Kansas retailers’ sales tax provisions by reducing the number of city “classes” to one. Restoring uniformity to local taxes reduces the risk that the state may be not in compliance with the Streamlined Sales…

Kansas: Articles Fabricated on Job Site Sourced to Point of Delivery

The Kansas Department of Revenue explained that items purchased for use in fabricating metal roofs on job sites are sourced to the jurisdiction of the delivery warehouse rather than the jurisdiction of the job site.

Kansas Amends Enterprise Zone Exemption.

The Kansas Legislature extended the effective date of the retail portion of the Enterprise Zone Act to 2010.

Kansas Photographers and Photofinishers Treated as Retailers.

In a Question and Answer discussion published by the Kansas Office of Policy and Research, the state discussed the sales and use tax treatment of photographers and photofinishers

Kansas Rules That Telecommunications Equipment Is Not Exempt.

The Kansas Supreme Court found that a taxpayer\’s purchase of telecommunications equipment was not exempt from Kansas sales tax as machinery or equipment used in manufacturing tangible personal property.

Kansas Destination-Based Sourcing Rules May Be Postponed.

Under recent legislation, the implementation of destination-based sourcing rules may be postponed in Kansas.

Kansas answers question of shipping charges to be included in tax base.

The Kansas Department of Revenue issued guidance in response to a recent question posed regarding how to collect tax on shipping charges related to taxable and non taxable goods.

Kansas Discusses Resale of Installation Services.

The Kansas Department of Revenue stated that the resale of installation services was exempt from tax if the equipment installed is not affixed to real property and the seller had a valid resale certificate.

Kansas Discusses Tax on Shipping Charges.

In a \”Questions and Answers\” release, the Kansas Department of Revenue discussed the allocation of tax on shipping charges.

Kansas makes sales tax changes.

Recent legislation has been signed affecting various retail sales for items ranging from aircraft repair to public water systems.

Kansas does not exempt external defibrillators.

In a Kansas opinion letter it was decided that external defibrillators do not qualify as either \”mobility enhancing equipment\” or \”prosthetic devices\” and therefore are not exempt from tax.