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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10/1/2013 – repealed July 1, 2021
AFFILIATE NEXUS

7/1/2013 – repealed July 1, 2021
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 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 has changed what is taxable in relation to software effective on and after January 1, 2005.

Starting on January 1, 2005 only sales and services related to prewritten software will be taxable.

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.

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 increases qualifying amount for returns.

States have thresholds to determine how often the sales tax collected by retailers should be remitted.

Military Meal Sales Taxable in Kansas

Businesses under contract with the Army Air Force Exchange Commission that sells meals to civilians and military personnel must charge state and local sales tax on the meals sold on military reservations in Kansas

Kansas website design and consulting taxable.

A company providing website design and consulting services would be liable for sale and use tax in Kansas if the design work were provided directly to the customer.

Kansas makes sales tax rate permanent.

The Kansas 5.3% retailers\’ sales tax and compensating use tax will not be reduced as prior legislation had intended.

Kansas Optometrist Not Eligible for Project Exemption Certificate.

An optometrist building a new facility in an enterprise zone was denied a request for a Project Exemption Certificate on the grounds that the business is considered to be a retailer under the Kansas Enterprise Zone Act (KEZA).

Kansas taxation of modular homes.

The transaction between the manufacturer and the dealer or final consumer involving the sale of modular homes will be subject to tax whereas the transaction between the dealer and the final consumer will be exempt.

Kansas has released an opinion letter discussing utility exemptions within the state.

The document makes it clear that electricity, water, natural gas, and other fuels that are provided to residential customers for noncommercial use are only subject to local sales tax and not state sales tax.

Kansas exempts some of the fees associated with monogramming services.

The service fee charged for the unique design of a logo or monogram design is considered exempt.

Videotapes of depositions taxable in Kansas.

Kansas treats photographers as retailers of photographs, film “and other items purchased by their customers, including items produced to the special order of the customer.” They are required to collect and remit retailers’ sales tax on the total selling price…

Sales of utility services are exempt to qualifying nonprofit facilities in Kansas.

The sale of natural gas, electricity, heat, and water to a nonprofit nursing home or other nonprofit housing facility is exempt from Kansas and local retailers’ sales tax as long as the facility holds a qualified property tax exemption issued…

Kansas chemical production exempt under manufacturing.

Certain equipment used by manufacturers is exempt from Kansas retailers\’ sales tax because they cause or effect a physical change on tangible personal property.

New Kansas Destination-Based Sourcing Rules Includes Contractors.

Installers of garage doors and fireplaces are affected by the new destination-based sourcing rules in Kansas. This means any labor services must be taxed at the installation location while the goods themselves, such as the fireplaces and garage doors, must…

Kansas tax amnesty enacted.

The Kansas Department of Revenue will have an amnesty period running from October 1, 2003, through November 30, 2003.

Kansas exhaust cleaning service taxable.

In Kansas, the cleaning of kitchen exhaust systems is taxable because there was more involved than a simple cleaning or using a janitorial service.

Kansas web site development company not affected by location of server.

A web site design company asked for a private letter ruling whether the location of their server used for posting web pages had any taxability significance on their part.

Kansas retailer’s sales tax rules changed.

Kansas has added more detailed regulations to its retailer’s sales tax rules. These changes mostly deal with registering for certificates and the leasing of tangible personal property. As of August 23, 2002, every person required to collect Kansas sales tax…

Kansas rate change.

Effective July 1, 2004, the state retailers\’ sales tax and compensating use tax rate will decrease from 5.3% to 5.2%.

Kansas integrated parts exempt.

A ruling has been issued that ingredient and component parts that become a part of the finished product are exempt from tax.