Frequently Asked Questions About Sales
See the Streamlined Sales Tax Project page.
Yes. You must file a return for each reporting period, even when you are reporting zero tax.
You may amend your return on the same type of form you filed originally. Your amended return must have an explanation of the change. Identify the period being amended and the location involved. Please complete the entire form. Include any supporting documentation such as copies of exemption certificates, or invoices. Be sure to place an X in the box marked Amended Return.
Yes, see Electronic Services - Sales Tax.
The state rate is 6.50%. However, various cities and counties in Kansas have an additional local sales tax. As of January 1, 2025, the state sales tax on food and food ingredients is 0%. The full local sales tax rates on food and food ingredients are still in effect. You can see the entire listing of local sales tax rates in the Local Sales Tax Rates by Jurisdiction (KS-1700).
Fill out form CR-17 - Kansas Registration Schedule for Additional Business Locations and mail or fax it into the department using the address / fax number located on the form.
The Kansas Department of Revenue annually reviews the reporting history of each Kansas business tax customer to ensure their filing frequency is within statutory guidelines. This filing frequency determination applies to both sales tax (K.S.A. 79-3607) and withholding tax (K.S.A. 79-3298). A notice of proposed filing frequency changes is mailed to the affected customers prior to January 1st.
Filing frequency is based on the amount of tax liability incurred during the preceding calendar year. If there is no previous filing history the filing frequency is based on estimated filing. The department is authorized to modify the filing schedule for any business when the current schedule is inaccurate.
A sales tax deduction may be available toward a replacment vehicle if the individual purchases a vehicle on or after January 1, 2025. The individual must sell their other vehicle 120 days before or after the purchase of their vehicle. For more information, please refer to Department of Revenue Notice 24-19, Used Motor Vehicle Sales Transactions and Used Motor Vehicle Sales Transactions Frequently Asked Questions.
Yes. Effective July 1, 2024, coupons issued by a manufacturer, supplier or distributor that entitle the purchaser to a reduction in sales price, and allowed by the seller who is reimbursed by the manufacturer, supplier, or distributor, are not included in the taxable selling price of an item. When the seller accepts these coupons, only the amount paid by the purchaser is included in the sales price.
Sales Tax:
| Annual Tax Liability | Filing Frequency | Return Due Date |
|---|---|---|
| $0 - $1000 | Annual | On or before January 25th of the following year. |
| $1000.01—$5,000 | Quarterly | On or before the 25th of the month following the end of the calendar quarter (January 25, April 25, July 25, October 25) |
| $5,000.01 and over | Monthly (Seasonal) | On or before the 25th of the following month. |
If your business is seasonal, you will file monthly during the period of business operation.
Changes take effect Jan. 1 of the upcoming year.
For tax assistance call 1-785 368-8222.