Kansas

Provinces
Kansas
Provinces
Kansas
About
Kansas
About
Kansas
Kansas
Kansas

Standard rate

The standard sales tax rate in Kansas ranges for 2024 from 6.5 to 10.6%.

Reduced rate

The reduced sales tax rate in Kansas for 2024 is 2%.

Sales of tax-free products and services

Several products and services are tax-free in Kansas, including aircraft, broadcasting equipment, drill bits, drugs, and pharmaceuticals sold to veterinarians, food, integrated production machinery, public health, rolling stock, and others.

Who is obliged to register sales tax in Kansas

When you sell in Kansas and have “sufficient activity” in Kansas, you need to be registered to collect and pay sales tax in Kansas.
Standard rate 6.5 to 10.6% Reduced rate 2% Threshold -
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Threshold

Starting October 1, 2019, Kansas considers any business that makes sales into the state to have economic nexus. There is no sales tax threshold. Merchant thresholds by state Marketplace thresholds by state The special rules are applicable to the SAAS business. Software as Service Tax Thresholds by state.

Online Marketplaces

If all of your sales in Kansas are through a marketplace platform, you can not register for paying Kansas sales tax. Your marketplace facilitator pays the sales tax itself. If you are selling through your own marketplace, then you will need to register for paying sales tax.

Sales tax payment and filing date

Depending on your tax liability, determine your filing frequency – either annual, monthly, or quarterly:
  • Annual – $0 to $6.66;
  • Quarterly – $6.67 and up;
  • Monthly – $266.67 and up;
  • Monthly with Prepayment – $2,666.67 and up.
Returns are always due on the 25th day of the month following the reporting period. If the filing due date falls on a weekend or holiday, the tax is due the next business day.

Penalty and interest

Decline to File or Pay – 1% of the tax due per month or cut (maximum – 24%).

Kansas Sales Tax Holiday

Kansas currently does not have any sales tax holidays.

Kansas Sales Tax Nexus

  • Physical Nexus: In Kansas, a business has a physical presence Nexus if it has a physical location, employees, or property within the state. This includes maintaining a store, office, warehouse, or having salespeople operating in Kansas.
  • Economic Nexus: Kansas’s economic Nexus threshold is $100,000 in gross receipts in the previous or current calendar year. Once this threshold is met, businesses are required to register, collect, and remit sales tax.
October 10, 2024 77
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