Kansas sales tax is supervised and adopted by the Kansas Department of Revenue (KDR). In Kansas, the state sales tax is charged at 5.3%. A local sales tax is additionally imposed by different counties and cities in Kansas.
The KDR functions as a state government agency and it regulates the sales tax collection procedures in Kansas. The Kansas Retailers' Sales Tax was introduced in the year 1937. The cities and counties in Kansas also have the authority to impose a local sales tax in addition to the state sales tax since the year 1978. The Kansas Department of Revenue monitors the local sales taxes in accordance to the sales tax legislations prevailing in Kansas.
The local sales tax rate is clubbed with the state sales tax rate and this combination represents the total percentage of sales tax. The retail traders in Kansas collect this amount from the customers.
In Kansas, the sales tax is usually applied to the following types of transactions:
- The leasing, rental or retail sale of personal tangible properties, which include the sale or supply of utility services
- Labor charges for installation, alteration, application, servicing, repairing or maintenance of personal tangible properties
- Admission or entry fees to places, which provide entertainment, recreation or amusement services, which include entries to fairs organized by the counties, local governments, districts or the state.
The following items are exempt from sales tax in Kansas:
- Returned goods, allowances, discounts, and trade-ins
- Sales to U.S. government, Kansas political subdivision, & State of Kansas
- Sales of constituent or component parts of personal tangible property manufactured
- Sales of products consumed in the manufacturing of personal tangible property
- Sales to nonprofit blood banks or nonprofit hospitals, organ or tissue bank
- Sales to nonprofit based educational institutions
- Sales to eligible sales tax exempt nonprofit and religious organizations
- Sales of agricultural machineries and equipments
- Sales of production equipments and machineries
- Sales of alcoholic beverages
- Non-taxable labor facilities, residential reconstructing and original construction
- Deliveries away from Kansas
- Sales to other retailers for the purpose of resale
- Other permissible deductions (enumerated)
Contact Details:
Kansas Department of Revenue
Topeka, Kansas
Tel: (785) 368-8222