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.