Kansas

Kansas

Standard rate: 

6.5% – 10.6 %

Reduced rate:

2%

Sales tax-free products and services:

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:

When you sell in Kansas and have “sufficient activity” in Kansas, you need to be registered to collect and pay sales tax in Kansas.

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.

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.

Registration procedure:

You can be registered online via the Kansas Department’s Customer Service Center.

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, tax is due the next business day.

Penalty and interest:

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