Streamlined States Full Member
- Arkansas
- Georgia
- Indiana
- Iowa
- Kansas
- Kentucky
- Michigan
- Minnesota
- Nebraska
- Nevada
- New Jersey
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Rhode Island
- South Dakota
- Utah
- Vermont
- Washington
- West Virginia
- Wisconsin
- Wyoming
Streamlined States Associate Member
Kansas
The state of Kansas became a full member of Streamlined Sales Tax on October 1, 2005.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
State Links
State Contacts
Email KS
Tax Rates
State Sales and Use Tax Rate: 6.5%
Local Jurisdiction Sales and Use Taxes: Yes
Remote Seller Information
Remote Seller Compliance Date: 7/1/2021
Remote Seller Thresholds:
Cumulative gross receipts in excess of $100,000 in current or preceding calendar year
Notes:
Notice 21-17 Remote Sellers (ksrevenue.org)
Notice 21-14 Marketplace Facilitators - Products (ksrevenue.org)
Additional Remote Seller Information: KS Policy from 10/01/2019 to 6/30/2021 Remote sellers with no physical presence in Kansas are required to collect and remit the applicable sales or use tax on sales delivered into Kansas, as provided under the constitution and laws of the United States.
Other
Effective January 1, 2023, Kansas will be using an Alternate Boundary file to determine the tax rate and jurisdiction code for sales of food products as provided in Sections 302 and 308 of the SSUTA. Details on the format and use of the Alternate Boundary file are in the Technology Manual, Chapter 5. Contact jody.bartels@sstgb.org if you have questions.
Kansas Pub. KS-1223 Food Sales Tax Rate Reduction
Please contact Kansas DOR for questions concerning the sales tax on food.
Governing Board Delegates
- Representative Adam Smith
- Senator Caryn Tyson
- Steve Stotts