This blog was last updated on January 8, 2026
Kansas imposes a statewide sales and use tax rate of 6.5%. The state does allow local jurisdictions to levy additional sales taxes, which means businesses should verify local rates when calculating sales tax in Kansas.
What’s Taxable in Kansas?
Kansas sales tax rules apply to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit Kansas state sales tax to the state.
Examples of taxable items include:
- Clothing and footwear
- Prepared food and beverages
- Prewritten computer software
- Non-prescription medical items or drugs
- Software as a Service (SaaS)
- Building materials and supplies
Sales Tax Nexus in Kansas
A seller is liable to collect and remit Kansas state sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence, as outlined in Kansas Nexus laws. These rules are part of broader Kansas tax codes that govern compliance.
Kansas: Physical Nexus
Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of Kansas.
Kansas: Economic Nexus
Kansas enforces economic nexus for remote sellers. If your business has:
- Over $100,000 in sales, or
- More than 200 transactions in Kansas during the previous calendar year;
you may be required to register for and collect Kansas sales tax.
Learn more on the Kansas’ Department of Revenue Remote Sellers page.
Kansas Sales Tax Exemptions
Certain sales in Kansas are considered generally exempt from the sales and use tax requirements.
Exempt Products and Services
- Most services (unless Kansas statutes specify otherwise)
- Food and food ingredients
- Prescription drugs
- Custom software
- Newspapers and periodicals on subscription
Entity or Use Based Exemptions
Additionally, Kansas exempts sales to certain entities from the sales/use tax, including the following:
- Certain qualified nonprofit entities
- 501(c)(3) and 501(c)(4) organizations
- Churches and houses of religious worship
- Nonprofit schools, hospitals and homes for children and aged persons
- Certain wholesalers
- Retailers selling for resale
- Schools
- Government
How to Claim Sales Tax Exemption in Kansas
To claim a Kansas sales tax exemption, an entity must provide an exemption certificate with the sale. The Department of Revenue accepts the ST-28A as the most commonly used form.
Additional guidance on acceptable exemption formats can be found in the Exemption Certificates Pub. KS-1520
Kansas Filing and Remittance Requirements
Businesses must follow Kansas tax filing procedures to remain compliant. Kansas offers multiple methods for filing and remitting sales and use tax:
- E-filing through Kansas DOR Customer Service Center
- Simplified Electronic Return (SER) for SST participants and their affiliates
- Paper filing:
- Form ST-36
- Form CT-9U
Frequently Asked Questions
Is Kansas a part of the Streamlined Sales Tax (SST) initiative?
Yes, Kansas s part of the Streamlined Sales Tax (SST) initiative, a multi-state agreement designed to simplify and standardize sales tax rules.
Does Kansas have sales tax holidays?
No, Kansas does not currently offer sales tax holidays.
Are there any special point of sale fees in Kansas?
Point-of-sale fees are fixed amount or rate-based assessments levied on certain products or services at the time of sale and paid by the final consumer at retail. For example, Kansas imposes the following point of sale fees:
- Tire Fee
- E911
Does Kansas apply sales tax to shipping charges?
As of July 1, 2023, Kansas does NOT charge sales tax on shipping/delivery charges if they are separately stated on the invoice.
For sourcing sales tax, is Kansas origin or destination based?
Kansas is destination-based state for sales tax purposes
Does Kansas still tax groceries?
As of January 1, 2025, Kansas NO LONGER charges state sales tax on groceries (food and food ingredients). However, local sales taxes (city and county) may still apply
When is sales tax due on construction materials in Kansas?
The contractor pays sales tax when purchasing materials, not when billing the customer.
Are utilities taxable in Kansas?
Residential utilities like electricity, natural gas, propane, and water are exempt from Kansas state sales tax but may still be subject to local sales taxes, while the same utilities used for commercial or business purposes are fully taxable at both state and local levels.
Can I use the Simplified Electronic Return (SER) in Kansas if I’m not in the SST Model 1 program?
Yes. Kansas accepts Simplified Electronic Returns (SER) from any seller or tax provider that can transmit the return properly. You don’t need to be in the SST Model 1 program to use the SER—providers like Sovos can file on behalf of any client who opts into that method.
How to Register for a Kansas Sales Tax License?
Kansas businesses or individuals selling tangible personal property or certain services to Kansas consumers may need register to collect sales tax when meeting qualifying requirements. More information may be found at Kansas DOR Customer Service Center.
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
Looking for an easier way to manage sales tax in Kansas and beyond? Learn how Sovos simplifies compliance.