Kansas Sales Tax Rate, Rules & Filing (2026)

Kansas levies a 6.5% state sales and use tax. County, city, and special-district taxes push combined rates over 10% in some areas; Wichita is 7.5%. The statewide sales tax on groceries was fully eliminated on 1 January 2025, though local taxes may still apply to food.

To find the combined rate for a specific address, use our US sales tax calculator.

Kansas economic nexus applies once your gross sales into the state exceed $100,000 in the current or prior calendar year. There is no transaction-count trigger. Physical presence creates nexus immediately.

Kansas has required marketplace facilitators to collect and remit Kansas sales and compensating use tax on facilitated sales since 1 July 2021, under K.S.A. § 79-5602 and Department of Revenue Publication KS-1510. The collection duty applies once a facilitator's Kansas taxable sales — combining its own direct sales and the sales it facilitates for marketplace sellers, counting only taxable (not exempt) sales — exceed $100,000 in the current or immediately preceding calendar year; collection begins on the next transaction after the threshold is crossed, and registration is due within 30 days. Kansas law separately lets the Department waive a facilitator's collection duty when substantially all its marketplace sellers already collect and remit Kansas tax (shifting liability to those sellers), or lets a facilitator and a seller with more than $1 billion in annual U.S. gross sales contract for the seller to collect instead.[8]

Kansas assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 25th of the month following the reporting period — later than most states' 20th. For the portal, return, and step-by-step, see our guide to filing Kansas sales tax online.

Kansas eliminated its state sales tax on groceries effective 1 January 2025, so food is exempt from the state rate (local taxes may still apply). Prescription drugs are exempt. SaaS is not taxable in Kansas.

Kansas buyers reselling inventory give the seller Form ST-28A (Resale Exemption Certificate) with their Kansas sales tax registration number [5]. It does not need renewing while there is a recurring business relationship with no more than 12 months between transactions, and the seller keeps it at least three years [5].

For the official form, multistate certificate rules and expiry, see the Kansas resale certificate guide.

Late filing or payment carries a penalty of 1% of the tax due per month, up to a 24% maximum, plus interest from the due date. Our Kansas filing guide lists late filing penalties, interest, and what to do if you missed a return.

A taxpayer who disagrees with an assessment must send a written appeal to the Department of Revenue within 60 days requesting an informal conference [6]. The Department's final determination is then reviewable by the Kansas Board of Tax Appeals [6].

• [1] Kansas DOR — Pub. KS-1510 (6.5% state rate, local rates)

• [2] Kansas DOR — Notice 21-17 (remote seller economic nexus)

• [3] Kansas DOR — EDU-71R (SaaS/ASP not taxable, prewritten software taxable, digital goods)

• [4] Kansas DOR — Notice 24-21 (state grocery rate 0% from 1 Jan 2025)

• [5] Kansas DOR — Pub. KS-1520 (resale certificate ST-28A)

• [6] Kansas DOR — Appeals (60-day informal conference, Board of Tax Appeals)

• [7] Kansas DOR — Business Registration (Customer Service Centre)

• [8] Kansas Department of Revenue — Publication KS-1510 (Sales & Use Tax for Marketplace Facilitators)

Verified July 2026 against Kansas Department of Revenue published guidance.

• How Kansas Clothing Sales Tax Affects Your Business: What You Need to Know
• How to Take Advantage of Kansas Sales Tax Exemption for Your Business