State of Kansas Sales Tax The 2016 Kansas State Sales Tax

1.1 -
What is the 2016 Kansas Sales Tax Rate?

Kansas Sales Tax Rate

6.50%

2016 Kansas state sales tax
Exact tax amount may vary for different items

The Kansas state sales tax rate is 6.5%, and the average KS sales tax after local surtaxes is 8.2%.

  • Counties and cities can charge an additional local sales tax of up to 3.5%, for a maximum possible combined sales tax of 10%
  • Kansas has 677 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
  • Kansas has a lower state sales tax than 82.7% of states

In 2015, Kansas raised the state sales tax from 6.15% to 6.5% to offset revenue lost through personal income tax cuts. Previously, Kansas had lowered the statewide sales tax from 6.3% to 6.15%. Counties and cities in Kansas are allowed to charge an additional local sales tax on top of the Kansas state sales tax, and there are currently over 700 jurisdictions with local sales tax rates. In the state capitol Topeka, retailers must collect 1.15% county sales tax and 1% city sales tax in addition to the Kansas sales tax rate.

If you are a Kansas business owner, you can learn more about how to collect and file your Kansas sales tax return at the 2016 Kansas Sales Tax Handbook .

1.2 -
Kansas Sales Tax Exemptions

Kansas does not exempt any types of purchase from the state sales tax. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Unlike many states, Kansas treats both candy and soda as groceries for sales tax purposes. Other items including gasoline, alcohol, and cigarettes are subject to various Kansas excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The KS sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Kansas's sales tax rates for commonly exempted items are as follows:

Groceries: 6.5% Clothing: 6.5% Prepared Food: 6.5% Prescription Drugs: 6.5% Non-Prescription Drugs: 6.5%
Kansas sales tax for a restaurant meal
$100 Restaurant Dinner
Kansas sales tax for groceries
$100 of groceries
Kansas sales tax for clothing
$100 in clothes
Kansas sales tax for general consumer products
$100 of consumer products
$6.50 sales tax
$106.50 total
$6.50 sales tax
$106.50 total
$6.50 sales tax
$106.50 total
$6.50 sales tax
$106.50 total

1.3 -
Kansas Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the Kansas sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Kansas Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a Kansas state sales tax exemption certificate, which can be obtained from the Kansas Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed Kansas Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Kansas sales tax code) can be downloaded from the Kansas Department of Revenue here .

1.4 -
Kansas Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed Kansas retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Kansas sales tax calculator.

1.5 -
Kansas Use Tax [View Main Article]

If you buy goods and are not charged the Kansas Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 6.5% sales tax (less any foreign sales tax paid) for these items yourself as the Kansas Use Tax.

Your are expected to voluntarily list your liable purchases on a Kansas Use Tax Return, which should be attached with payment to your Kansas Income Tax Return. Historically, compliance rates with with the Kansas Use Tax have been low.

1.6 -
Kansas Local Sales Taxes

Kansas does not allow local jurisdictions like cities or counties to collect a local sales tax. The Kansas state sales tax of 6.5% is applicable statewide. You can view the sales tax rates for various cities in Kansas here.


Did you find what you were looking for?