Kansas Sales Tax

Kansas Sales Tax Guide (2026)

6.5% at state level, and a grocery rate that finished falling to zero in January 2025 without taking a single cent of local tax with it.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: KDOR & K.S.A.
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Quick Facts

Sales Tax at a Glance

State base rate
6.5% [1]
State grocery rate
0% since Jan 1, 2025 [2]
Local tax on food
Still applies in full [3]
County cap
2% [4]
City cap
3% [4]
Improvement district cap
2% more [5]
Economic nexus
$100k, no transaction test [6]
Registration fee
None [7]
Sourcing
Destination-based [8]
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The state grocery tax reached zero, and local tax on food did not move

House Bill 2106 stepped the state rate on food and food ingredients from 6.5% to 4%, then 2%, then 0% on 1 January 2025. City, county and district taxes on groceries were expressly untouched.[2]

6.5% through 2022 4% from Jan 1, 2023 2% from Jan 1, 2024 0% from Jan 1, 2025 Permanent, not a holiday Local tax unchanged throughout
Kansas defines food unusually broadly. Candy, soft drinks, bottled water, dietary supplements and vending machine food are all inside the definition and get the 0% state rate, while alcohol and tobacco are outside it and stay at 6.5%.[2]
Estimate

Kansas sales tax calculator

Kansas · state rate 6.5%
Kansas publishes exact jurisdiction rates quarterly; use those for invoicing.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Kansas has thousands of jurisdiction codes and republishes its rate schedule each quarter, so confirm the exact figure before invoicing.[9] Talk to CrownGlobe about jurisdiction mapping.

Rates & Registration

Kansas Sales Tax Rates, Nexus & the grocery timeline

State food rate by period

Through Dec 31, 20226.5%
From Jan 1, 20234%
From Jan 1, 20242%
From Jan 1, 2025 onward0%
Local tax on food, all periodsUnchanged

The individual income tax food sales tax credit was sunset by the same bill at the end of tax year 2024, so the rate cut replaced the credit rather than adding to it.[10]

Who must register

Either trigger applies: economic nexus where cumulative gross receipts from sales sourced to Kansas exceed $100,000 in the current or immediately preceding calendar year, with no transaction-count test, or any physical presence. The economic rule took effect 1 July 2021.[6]

Special districts stack on top of the caps: a community improvement district may add up to 2% in fine increments, and a redevelopment district up to 2% more until its bonds are paid, which is why two sides of one street can carry different rates.[5]

Compliance

Sales Tax Registration and Filing

Kansas charges no fee to register for sales tax.

How to register

  • Confirm nexus→
  • Business Tax Application→
  • No fee, no initial bond→
  • Registration certificate issued→
  • File electronically

No bond is required at registration, though the Department may require one later depending on filing and payment history.[7]

Filing & due dates

FrequencyAnnual liabilityDue
Annual$0–$1,000Jan 25
Quarterly$1,000–$5,00025th after quarter
MonthlyOver $5,00025th of next month

Failure to file or pay costs 1% of the unpaid balance per month up to 24%, rising to 25% where the failure is without reasonable cause and 50% where there is fraudulent intent.[11]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Kansas taxes tangible goods, prewritten software and enumerated services, and applies zero state rates rather than exemptions to food and residential utilities.[1]

Generally taxable

  • Tangible retail goodsK.S.A. 79-3603
  • Prewritten computer softwareK.S.A. 79-3603(s)
  • Software modification & maintenanceK.S.A. 79-3603(s)
  • Labour to install, repair or service goodsK.S.A. 79-3603
  • Prepared foodK.S.A. 79-3602(ooo)
  • Alcoholic beverages & tobaccoOutside the food definition

Exempt or zero-rated

  • Food & food ingredients0% state, local applies
  • Prescription drugsK.S.A. 79-3606(p)
  • Residential & agricultural utilitiesState exempt, local may apply
  • Custom computer softwarePub. KS-1510
  • Farm machinery & equipmentK.S.A. 79-3606(t)
  • Sales for resaleWith exemption certificate
Worth flagging: a disabled veteran exemption took effect on 1 July 2026, allowing a qualifying Kansas resident veteran rated 100% disabled to buy up to $24,000 of goods and services a year exempt, excluding vehicles, alcohol and tobacco. Retailers that have not updated certificate handling since then are not set up to honour it.[12]
Reference

Glossary of key terms

Food and food ingredients
Kansas’s statutory food class, which includes candy, soft drinks, bottled water and supplements but excludes alcohol and tobacco.
Community improvement district
A district that may add up to 2% of sales tax in fine increments to finance local projects.
Redevelopment district
A district that may add up to 2% until its project bonds are repaid, stacking on state, county and city rates.
Compensating use tax
Kansas’s use tax counterpart, levied at the same 6.5% on goods bought outside the state for Kansas use.
Form ST-36
The Kansas retailers’ sales tax return, which requires every sale to be reported against a jurisdiction code.
Publication KS-1700
The Department’s quarterly listing of every city, county and special jurisdiction rate and code.
FAQ

Sales Tax FAQs

6.5% at state level. Counties may add up to 2% and cities up to 3%, and improvement and redevelopment districts can add up to 2% more each, so combined rates vary widely by address.

The state rate on food and food ingredients has been 0% since 1 January 2025, completing a phase-out that began in 2023. Local city, county and district taxes on food were expressly unaffected and still apply in full.

Kansas defines food unusually broadly. Candy, soft drinks, bottled water, dietary supplements and vending machine food are all included and get the 0% state rate. Alcoholic beverages and tobacco are excluded and stay at 6.5%, as does prepared food.

More than $100,000 of cumulative gross receipts from sales sourced to Kansas in the current or immediately preceding calendar year, effective 1 July 2021. There is no transaction-count alternative.

Yes, along with the services of modifying, altering, updating or maintaining it. Delivery method does not change the classification. Customised software and related services are treated as exempt.

No. There is no application fee and no bond is required at initial registration, though the Department may require security later depending on your filing history.

Verification

Sources & methodology

  1. KDOR – Sales Tax Information
  2. KDOR – Publication KS-1223 Food Rate
  3. KDOR – Notice 24-21 Food Rate Reduction
  4. K.S.A. 79-3603 – Retailers’ Sales Tax
  5. K.S.A. 12-6a31 – Improvement District Tax
  6. KDOR – Notice 21-17 Remote Sellers
  7. KDOR – Publication KS-1216 Business Application
  8. KDOR – Destination-Based Sourcing
  9. KDOR – Local Rates & Changes
  10. K.S.A. 79-3603d – State Food Rate
  11. K.S.A. 79-3615 – Penalties & Interest
  12. K.S.A. 79-3606 – Exemptions
  13. KDOR – Publication KS-1510 Sales & Use Tax
  14. K.S.A. 79-3703 – Compensating Use Tax
Methodology: Every rate, threshold and deadline is taken from the Kansas Department of Revenue or the Kansas Statutes Annotated directly. Local jurisdiction rates are published quarterly and are not reproduced here, because a rate table that is a quarter out of date is worse than none.
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