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Kansas sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Kansas Department of Revenue — everything a remote seller needs to know about Kansas, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6.5%
Transaction threshold
None
WichitaTopekaKansas CityOverland ParkOlathe
Kansas · major filing jurisdictions
Nexus · Kansas

When you owe sales tax in Kansas.

Either economic or physical nexus creates the obligation to register, collect, and remit Kansas sales tax. Kansas uses a sales-only test — there is no transaction-count threshold.

Economic nexus
Threshold
$100,000 in gross sales delivered into Kansas
Measurement type
Sales only — transaction count does not matter
Measurement period
Current or preceding calendar year
Included
Gross sales, including exempt sales — all Kansas-destination revenue counts toward the threshold
Marketplaces
Marketplace sales count toward your threshold — Kansas does not exclude transactions processed by a marketplace facilitator from the seller's economic nexus calculation
Physical nexus
Employees / remote staffOffice or leased propertyWarehouse · 3PL · inventoryAgents and representativesConstruction sites

Any physical presence in Kansas creates nexus immediately, with no minimum sales volume. Remote employees working from Kansas addresses are a common trigger for out-of-state businesses that did not anticipate it.

Rates · Kansas

What you'll collect, city by city.

The statewide base is 6.5%. County and city taxes stack on top, so the combined rate depends on the delivery address — here is how the major cities compare across product categories.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
KansasStatewide base rate6.5%6.5%0%0%0%
Wichita7.5%7.5%0%0%0%
Overland Park9.355%9.355%0%0%0%
Kansas City9.13%9.13%0%0%0%
Topeka9.35%9.35%0%0%0%
Olathe7.975%7.975%0%0%0%

Digital goods, SaaS, and most services are not taxed in Kansas, so the rate is 0% in every jurisdiction for those categories. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state, county, and city rate for any Kansas address.

Open the sales tax calculator
Taxability · Kansas

Is your product taxable here?

Kansas taxes tangible personal property broadly but largely exempts digital products and services — a straightforward landscape for software and subscription businesses.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Kansas are taxable at the combined state, county, and city rate for the delivery address.
SaaS & cloud softwareNot taxableRemotely-accessed software — both B2B and B2C — is not subject to Kansas sales tax. No downloaded component means no taxable transfer of tangible property.
Digital goodsNot taxableElectronically delivered products such as downloads, e-books, and digital media are exempt from Kansas sales tax.
Professional servicesNot taxableConsulting, legal, design, and other professional or general services are not subject to Kansas sales tax.
Bundled hardware + softwarePartialThe hardware portion of a bundled sale is taxable. Separately stated software delivered electronically may be exempt — itemize your invoices to protect the exemption.
Shipping & handlingPartialShipping charges are generally taxable in Kansas when delivery of a taxable item is involved. Charges for shipping an exempt item may themselves be exempt.
Filings · Kansas

Filing schedules and due dates.

The Kansas Department of Revenue assigns your filing frequency at registration based on expected tax liability. Returns are due even for periods with zero taxable sales — a zero return is still required.

FrequencyReturnDue dateWho it applies to
MonthlyMost common for active sellersST-36, Retailers' Sales Tax Return25th of the following monthSellers with higher monthly tax liability, as assigned by KDOR
QuarterlyST-36, Retailers' Sales Tax Return25th of the month following the close of the quarterMid-volume sellers assigned a quarterly schedule
AnnualST-36, Retailers' Sales Tax ReturnJanuary 25 for the prior calendar yearSmall sellers with low annual tax liability

Crossed the threshold, or about to?

A Commenda expert will review your Kansas exposure, register you with the Kansas Department of Revenue, and take over the filing calendar — usually within a week.

The state authority

KDOR — Kansas's tax office.

The Kansas Department of Revenue runs a single online portal — the Kansas Tax Portal — for sales tax registration, filing, and payment. One login covers all sales and compensating use tax activity.

ksrevenue.gov/business.html

Registration requires a Tax Portal username, password, and PIN. Your state tax account ID (format XXX-XXXXXXXXX-F01) is assigned after registration and used for all subsequent filings.

What you can do there
  • Register for a sales tax account

    Out-of-state sellers register for Retailers' Compensating Use Tax through the Kansas Tax Portal. In-state sellers register for Retailers' Sales Tax.

  • File returns and pay

    ST-36 returns and payments are submitted through the Kansas Tax Portal — ACH debit is the standard payment method.

  • Look up the rate for any address

    KDOR's rate locator returns the exact combined state, county, and city rate for any Kansas delivery address.

  • Verify an exemption certificate

    Confirm a buyer's exemption status through the Kansas Tax Portal before honoring an exemption claim.

Exposure & exemptions · Kansas

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Kansas participates in the Streamlined Sales Tax (SST) voluntary disclosure program, allowing out-of-state sellers with unregistered exposure to come forward and limit prior-period liability.

Program
Streamlined Sales Tax Voluntary Disclosure — Kansas is a full SST member state
Lookback
Limited lookback under VDA — versus the full statute of limitations if KDOR contacts you first
Penalties
Waived under the SST VDA program
Interest
Still due on unpaid tax — relief is limited and not guaranteed

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it. As a seller, the burden of proving an exemption is yours if the claim is later challenged.

Resale
ST-28A, Kansas Resale Exemption Certificate
Multi-state
SST Uniform Sales Tax Certificate — accepted because Kansas is a full SST member state
Agricultural
ST-28F, Farm Machinery and Equipment Exemption Certificate — for qualifying agricultural equipment
Nonprofit / government
ST-28, Kansas Exemption Certificate — used by qualifying nonprofit organizations and government entities

FAQ · Kansas

Kansas questions, answered.

The questions remote sellers ask us most about Kansas sales tax.
Read our FAQ library

Kansas requires registration once you exceed $100,000 in gross sales delivered into the state in the current or preceding calendar year. There is no transaction-count test — sales volume alone determines whether you have crossed the threshold.

No. Remotely-accessed software — including both B2B and B2C subscriptions — is not subject to Kansas sales tax. As long as no software is physically transferred or downloaded, the sale is exempt.

Yes. Kansas does not exclude marketplace-facilitated transactions from a seller's economic nexus calculation. Sales processed through Amazon, Etsy, or any other marketplace platform count toward your $100,000 threshold.

No. Kansas uses a sales-only test. Many states adopted a 200-transaction alternative alongside their dollar threshold, but Kansas did not. Only the $100,000 sales figure matters.

Remote sellers shipping into Kansas from outside the state register for Retailers' Compensating Use Tax (CUT), not Retailers' Sales Tax. The KDOR registration portal guides you through the selection based on your business location.

The statewide base rate is 6.5%. County and city taxes are added on top, pushing combined rates above 9% in some cities. The combined rate at the delivery address is what you are required to collect.

You lose access to the SST voluntary disclosure program, which limits your lookback period and waives penalties. If the state opens an audit first, the full statute of limitations applies and penalties become much harder to contest.

Yes. Commenda monitors your Kansas exposure, registers you with KDOR, calculates the correct combined rate on every transaction, and files each return on the assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.