Wondering if clothing is taxable in Kansas? In most cases, the answer is yes. Kansas treats clothing the same as most tangible personal property, making it subject to the full Kansas state clothing sales tax. As of 2025, there is no statewide exemption for apparel, and both state and local rates typically apply.
The Kansas sales tax on clothing includes a 6.5% base state rate, with additional local taxes depending on the buyer’s location. Whether you are a retailer or an online seller, understanding Kansas tax on clothes and how clothing sales tax in Kansas applies to your business is essential.
This blog breaks down Kansas sales tax clothing requirements, applicable rates, and what retailers need to know to stay compliant with Kansas tax rules for clothing.
Is Clothing Taxable in Kansas?
Yes, the state imposes its standard sales tax on most sales of clothing and footwear. If you are asking, is clothing taxable in Kansas? The answer is yes. Most clothing purchases in Kansas are subject to sales tax, with only limited exemptions.
Most clothing items sold in retail stores, online, or through other channels are considered taxable transactions. Retailers must collect and remit Kansas sales tax unless the clothing qualifies for a narrowly defined exemption.
Kansas Sales Tax Rate on Clothing
Here’s a quick overview of how Kansas applies sales tax to clothing purchases. Understanding the rates can help you price your products accurately and stay compliant.
- Statewide sales tax rate: 6.5%
- Local (city/county) taxes: Additional 1% to 4%, depending on the jurisdiction
- Clothing taxability: Clothing is fully taxable in Kansas and subject to both the state rate and any applicable local sales tax rates. Retailers must apply the combined rate based on the location of the sale or delivery.
What Are Kansas’s Exemptions and Special Cases for Clothing?
Kansas generally taxes clothing, but there are a few narrowly defined exemptions:
- Protective clothing: Items worn strictly for job-related safety purposes, like welding aprons or protective gloves, are exempt if they are not suitable for everyday use.
- Resale exemptions: Clothing purchased for resale is exempt from tax when the buyer presents a valid Kansas resale sales tax exemption certificate.
- No tax holiday: Kansas does not currently offer an annual sales tax holiday for clothing or footwear purchases.
Tax on Clothing in Kansas: Local vs. State
- State-level: Kansas applies a base statewide sales tax of 6.5% on clothing.
- Local-level: Cities and counties can impose additional local sales taxes, which can range from 1% to 4%, bringing the total rate up to 10.5% in some areas.
- Variability: Retailers must determine and apply the correct combined rate based on the destination of the sale, especially for remote or e-commerce transactions.
Sales Tax Registration Requirements for Clothing Sellers in Kansas
Before you start collecting sales tax on clothing in Kansas, you must complete the proper registration process. Here’s what clothing sellers need to know.
In-state sellers
- Businesses with a physical presence in Kansas must register for a sales tax permit with the Kansas Department of Revenue.
- After registration, businesses are required to collect and remit sales tax on all clothing sales made within Kansas.
Remote sellers
- Out-of-state businesses that exceed the economic nexus threshold of $100,000 in gross sales must also register for sales tax purposes.
- Once registered, remote sellers are responsible for collecting sales tax on clothing sales made to Kansas residents.
Registration process
- Apply online through the Kansas Customer Service Center.
- Ensure your business details, such as EIN, physical address, and NAICS code, are correctly submitted.
- After registration, start collecting and remitting the appropriate sales tax based on the buyer’s location.
Sales Tax Filing Requirements for Clothing Businesses
Before we move into the specifics of sales tax filing, it’s important to understand how Kansas determines your filing frequency. The schedule depends on your annual tax liability, as shown in the table below.
| Annual Tax Liability | Filing Frequency | Return Due Date |
|---|---|---|
| $0 – $1,000 | Annual | On or before January 25 of the following year |
| $1,000.01 – $5,000 | Quarterly | On or before the 25th of the month after each quarter: April 25, July 25, October 25, January 25 |
| $5,000.01 and over | Monthly (or Seasonal) | On or before the 25th of the following month (e.g., March return due by April 25) |
Note: If your business is seasonal, you must file monthly only during months of operation.
Implications for Remote Sellers and E-commerce Clothing Sales
Remote sellers and e-commerce clothing retailers must follow specific Kansas tax rules if they do business in the state. Below is what you need to know if your clothing sales reach Kansas customers online.
- Economic nexus threshold: Remote sellers must collect Kansas sales tax if they generate over $100,000 in gross receipts from sales into the state during the current or preceding calendar year.
- Remote sellers: Out-of-state businesses meeting the nexus threshold must register, collect, and remit sales tax on clothing sales to Kansas customers.
- Registration required: Remote sellers are obligated to register with the Kansas Department of Revenue and file returns just like in-state businesses.
Sales Tax Compliance Challenges for Clothing Businesses in Kansas
Clothing retailers in Kansas face more than just tax collection duties. From keeping up with local rate variations to handling exemption certificates, compliance can quickly become complex.
- Tracking varying local tax rates across jurisdictions: Sellers must track and apply the correct tax rate for each local jurisdiction, as local taxes can change based on jurisdiction.
- Understanding the few exemptions that apply: Clothing exemptions are limited, with only protective clothing and resale exemptions applying, which must be understood and documented correctly.
- Managing compliance with remote seller rules: Out-of-state sellers must ensure they comply with Kansas’s economic nexus laws, requiring registration and collection of sales tax.
- Staying current on rate changes and filing deadlines: Sellers need to regularly monitor rate changes and ensure timely filing to avoid penalties for late payments.
How Automation Helps Manage Kansas Sales Tax?
Manual tax compliance in Kansas can be time-consuming and error-prone. Commenda helps businesses by:
- Automatically applying accurate state and local tax rates: Automation ensures the correct tax rate is applied based on the buyer’s location, accounting for both state and local taxes.
- Managing exemption certificates for resale or job-related exemptions: Exemption certificates for resale or protective clothing can be tracked and managed efficiently to ensure compliance.
- Filing tax returns directly with the Kansas Department of Revenue: Tax returns can be filed automatically, simplifying the process and ensuring timely and accurate submissions.
- Providing alerts for changes in tax rules or rate updates: Automated systems notify businesses of tax rule changes and rate updates, helping them stay compliant with minimal effort.
Commenda ensures your business maintains sales tax compliance so you can focus on growing your business. Book a free demo now!
FAQs
Q. Are clothing accessories taxable in Kansas?
Yes. Kansas considers accessories like jewelry, belts, handbags, and other wearable items to be taxable, just like standard apparel.
Q. Is there a threshold for taxable clothing sales in Kansas?
No. Kansas does not provide a dollar threshold below which clothing is exempt. All sales are taxable unless an explicit exemption applies.
Q. How do Kansas sales tax rules apply to children’s clothing?
Children’s clothing is treated the same as adult clothing under Kansas law, fully taxable, with no age-based exemptions.
Q. Are there specific rules for clothing sold at a discount in Kansas?
Yes. Sales tax is applied to the final sale amount after all discounts and promotions are deducted, not the original price.
Q. Does Kansas exempt clothing purchased for resale from sales tax?
Yes. Clothing purchased for resale is tax-exempt when the buyer presents a valid resale exemption certificate at the time of purchase.
Q. How do Kansas sales tax exemptions apply to used clothing?
Used clothing is generally taxable. However, if sold by a tax-exempt nonprofit organization, the sale may be exempt depending on the nature of the transaction.
Q. Are clothing alterations taxable in Kansas?
Yes. Fees for altering or tailoring clothing are subject to sales tax, provided they are separately stated on the invoice.
Q. Do Kansas sales tax rules apply to out-of-state sellers selling clothing online to Kansas residents?
Yes. Remote sellers who exceed Kansas’s economic nexus threshold of $100,000 in annual gross receipts must register, collect, and remit Kansas sales tax on clothing and other taxable items sold into the state.
