Total Range for 2025
| Base state sales tax rate | 6.50% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-4.1% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 6.5%-10.6% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | 25th of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Kansas is 6.5%, but since the local rates range from 0-4.1% the total sales tax range is 6.5-10.6%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
Let’s say you’re selling a basketball in Wichita, Kansas. Here’s a quick example of calculating the sales tax:
- State Sales Tax: Kansas base rate is 6.5%.
- Local Sales Tax: Wichita has an additional 1.0% sales tax ([local tax rates can vary, so double-check for your specific location]).
- Combined Rate: 6.5% (state) + 1.0% (Wichita) = 7.5% total sales tax.
- Sales Price: Imagine the basketball costs $20.
- Sales Tax Amount: 7.5% (sales tax) x $20 (price) = $1.50.
Nexus: Why do you need to collect sales tax in Kansas?
If you’re selling goods and services in Kansas then sales tax might apply! To determine your obligation, you need to understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Kansas, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Kansas exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
Services
- Generally taxable: Repair and maintenance services, personal services like haircuts, and certain professional services (legal, accounting).
- Non-taxable: Educational services, some financial services.
Goods
- Generally taxable: Most retail sales of tangible personal property ( appliances, furniture, etc).
- Non-taxable: Groceries (excluding prepared food), prescription drugs, certain farm equipment.
Freight/Shipping
- Generally taxable: If the goods being shipped are taxable, the shipping cost is also taxable.
- Non-taxable: If the good itself is non-taxable, then the shipping is not taxable.
Clothing
- Clothing is subject to sales tax in Kansas
Electronics
- Electronics are taxable in Kansas
SaaS
- SaaS is not taxable in Kansas
- Fun fact: SaaS providers are referred to as “Application Service Providers” in Kansas
Digital Products
- Kansas does not tax specified digital products and has not adopted any of the digital product definitions outlined by the Streamlined Sales Tax (SST) Agreement.
Software
- Generally taxable: Sales of pre-written software delivered electronically.
- Non-taxable: Custom software development.
How to register for sales tax in Kansas
To register for sales tax in Kansas, you’ll need to create an account with the Kansas Department of Revenue’s Customer Service Center (https://www.ksrevenue.gov/contactus.html). Here’s a breakdown of the process:
- Create an Account: Head to the Customer Service Center link and follow the prompts for registration. This will involve setting up a username, password, and security questions.
- Questionnaire: Once logged in, complete the online questionnaire. This will help determine which business taxes you need to register for, including sales tax.
- Sales Tax Permit Application: Based on the questionnaire, you’ll likely be directed to apply for a sales tax permit. This might involve filling out an online form (potentially the Business Tax Application, CR-16 form).
- Additional Information: Be prepared to provide details about your business during the registration process, such as:
- Business name and type
- Federal Employer Identification Number (FEIN)
- Contact information
- Business location(s)
How to collect sales tax in Kansas
Here’s how to collect sales tax in Kansas:
- Determine the Sales Tax Rate:
- State Sales Tax: Kansas has a base state sales tax rate of 6.5%.
- Local Sales Tax: Many cities and counties in Kansas add on local sales tax rates. You’ll need to research the specific rate for the location where your customer is receiving the good or service (destination-based).
- Combined Rate: Add the state and local rates to find the total sales tax you need to collect.
- Charge the Correct Sales Tax:
- Include the sales tax amount as a separate line item on your invoices or receipts.
- Keep Records of Sales Tax Collected:
- Maintain good records of all sales transactions, including the sales tax collected for each sale.
- File and Pay Sales Tax Returns:
- The Kansas Department of Revenue will determine your filing frequency (monthly, quarterly, or annually) based on the amount of sales tax you collect.
- You can file and pay electronically through the Kansas Department of Revenue’s online system or by mail using designated forms.
How to get a sales tax permit/license in Kansas?
To obtain a sales tax permit in Kansas, first gather all necessary information about your business, including its name, address, contact details, Employer Identification Number (EIN) or Social Security Number (SSN), business entity type, owner or officer information, estimated monthly sales, and the date you plan to begin operations.
Then, apply for the permit through the Kansas Department of Revenue by registering online at their Customer Service Center website or by completing and mailing Form CR-16, the Kansas Business Tax Application. Once your application is processed and approved, you will receive your sales tax permit along with a Kansas Sales Tax Account Number to use for collecting and remitting sales tax.
When are Kansas’s sales tax returns due?
The due date for your Kansas sales tax return depends on the filing frequency assigned to your business by the Kansas Department of Revenue (KDOR) based on the amount of sales tax you collect. Here’s a breakdown:
- Most Common Scenario: For most businesses, Kansas requires sales tax returns to be completed by the 25th day of the month following the tax period.
- Prepaid Monthly Filers: If your business qualifies as a prepaid monthly filer (typically with high monthly sales tax liability), you’ll file by the 25th day of the taxable month.
- Annual Filers: Businesses with very low annual sales tax liability (less than $80 per year) might only need to file annually by January 25th of the following year.
Is anyone exempt from sales tax in Kansas?
There are two main categories of exemptions for sales tax in Kansas:
Exempt Buyers: Certain entities are exempt from paying sales tax altogether when they purchase goods or services within the state. Here are some examples:
- Government Agencies: Federal, state, and local government entities are exempt from sales tax on most purchases.
- Qualifying Non-Profit Organizations: Some non-profit organizations with a 501(c)(3) designation may be exempt for specific purchases related to their charitable or educational missions. However, it’s important to note that not all non-profits qualify for this exemption.
- Hospitals and Blood Banks: Nonprofit hospitals and blood banks are exempt from sales tax on most purchases.
- Educational Institutions: Public and private elementary and secondary schools, as well as some non-profit colleges and universities, are exempt from sales tax on most purchases.
Tax-Exempt Goods: Certain types of goods are not subject to sales tax, regardless of who purchases them. Here are some examples:
- Groceries: Food for human consumption is generally exempt, with some exceptions for prepared or heated food.
- Prescription Drugs and Medical Equipment: Prescription drugs and certain medical equipment are exempt from sales tax.
- Farm Machinery and Equipment: Most farm machinery and equipment used for agricultural production is exempt from sales tax.
Do I Have to Collect Sales Tax from Kansas Customers if I Sell on Amazon, Walmart, eBay, or Etsy?
No.
Kansas has a marketplace facilitator law. This means marketplaces like Etsy or Amazon should collect sales tax on behalf of third-party sellers on their platforms. A marketplace facilitator who doesn’t meet the $100,000 threshold doesn’t have to register, collect, and remit Kansas tax.
But if you have sales tax nexus in Kansas, you still need to collect sales tax on your other non-marketplace Kansas sales.
