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Kansas sales tax notices

Got a letter from the Kansas Department of Revenue (KDOR)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Kansas Department of Revenue (KDOR) (opens in a new tab)

Disagree with a notice?

After an initial assessment notice, a problem resolution officer tries to resolve the matter. If that fails, KDOR issues a notice of final assessment. To dispute it, send a written appeal requesting an informal conference within 60 days, listing your objections. KDOR must issue a written final determination within 270 days of the request. You can then appeal to the Kansas Board of Tax Appeals within 30 days, with a copy to the Secretary of Revenue.

Deadline: 60 days to request an informal conference; 30 days after KDOR's final determination to appeal to the Board of Tax Appeals

Source: Kansas Department of Revenue (KDOR) (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of final assessment

Issued by a KDOR problem resolution officer when attempts to resolve an initial assessment are unsuccessful. It starts the 60-day window to request an informal conference.

Why you got it

  • An audit or return review found additional tax due
  • Talks with the problem resolution officer did not resolve the assessment

What to do

  1. Check the assessment against your records and the audit or return figures it is based on
  2. If you disagree, send an appeal letter within 60 days requesting an informal conference and stating your objections
  3. If you agree with the tax, pay the tax and interest; KDOR requires interest to be paid before it considers a penalty waiver
  4. If the penalty resulted from circumstances beyond your control, send a written penalty waiver request rather than paying the penalty right away

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 60 days to send an appeal letter requesting an informal conference

Source: Kansas Department of Revenue - Sales/Use Tax, Income Tax or Withholding Tax Appeals (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

Audit

Audit appointment letter

After an auditor calls to say your tax accounts were selected for a field audit and sets a date, KDOR sends a letter listing the information needed when the auditor arrives.

Why you got it

  • KDOR selected your returns to verify that reported items are correct

What to do

  1. Gather the listed records before the first meeting
  2. Give written authorization if a representative will act for you
  3. Try to provide records the auditor requests within 30 days of the field audit

Source: Field Audit of Kansas Tax Returns (opens in a new tab)

Audit

Proposed Report

An audit report showing proposed findings, issued when the statute of limitations will not run out within 90 days. If you do not respond to it or pay it, KDOR issues a Final Report.

Why you got it

  • A field audit is complete and changes are proposed

What to do

  1. Review the report and the auditor's work papers against your records
  2. Tell the auditor about errors or disagreements, with support, before a Final Report is issued
  3. Respond or pay within 30 days of issuance
  4. If penalties are proposed and you had reasonable cause, say so in your response. KDOR says penalties may be waived on a proper showing of reasonable cause

Response window: 30 days from issuance; otherwise a Final Report is issued

Source: Field Audit of Kansas Tax Returns (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Notice of hearing to show cause (registration certificate suspension or revocation)

A notice setting a hearing where you must show why your sales tax registration certificate should not be suspended or revoked. It applies after at least 60 days of default in paying tax or filing returns.

Why you got it

  • At least 60 days behind in paying retailers' sales tax
  • At least 60 days behind in filing a return

What to do

  1. File all missing returns and pay the tax owed before the hearing
  2. Attend the hearing if you dispute the action
  3. A suspended or revoked certificate is not reinstated until all tax, penalty and interest are paid, and selling without one is unlawful. If the delay was beyond your control, ask KDOR in writing to waive the penalty; interest must be paid first

Response window: KDOR must give at least 30 days' notice of the hearing date

Source: K.S.A. 79-3608 - Registration certificates; revocation by director (Kansas Office of Revisor of Statutes) (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

Tax warrant

A warrant KDOR files after several failed attempts to collect unpaid tax. It can lead to bank levies, till taps and seizure of business assets.

Why you got it

  • Unpaid tax after repeated KDOR collection attempts

What to do

  1. Contact KDOR Legal Case Management at 785-296-6124
  2. Pay or set up payment arrangements through the tax payments page
  3. Search existing warrants through the Kansas District Court case search

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: Kansas Department of Revenue - Tax Delinquencies (opens in a new tab)

Ask for penalty relief

Penalties on a Kansas notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Waiver of penalty

  1. File the late return and pay the tax and the interest; KDOR will not consider a penalty waiver until the interest is paid
  2. Write a letter describing the specific circumstances beyond your control that caused the delay and asking that the penalty be abated
  3. Include your tax account number, the filing period and a daytime phone number, and send the letter with the late-charge billing you received

What qualifies: A late return caused by an event beyond your control (KDOR); Kansas law (K.S.A. 79-3615) lets KDOR waive or reduce sales tax penalties for reasonable cause

Interest: Interest must be paid before a penalty waiver request can be considered, and KDOR says interest is not subject to waiver

Source: Pub KS-1510, Sales Tax and Compensating Use Tax (Rev. 7-29-25), Kansas Department of Revenue (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Kansas sales tax guide.

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