Understanding Kansas Sales and Use Tax: Rates, Exemptions, and Nexus Rules

• Kansas has applied retail sales tax since 1937, starting at 2 percent and increasing over time
• Sales tax applies to retail sales, rentals, or leases of tangible goods
• Kansas has a Compensating Use Tax with two types: Consumers’ and Retailers’
• Use tax is due on out-of-state purchases if sales tax has not been collected
• Kansas imposes a 6.5 percent statewide sales and use tax, with local rates potentially increasing the total to 12.125 percent
• Tax-exempt items include goods with excise tax paid, certain goods for state or non-profit use, and goods used in production or manufacturing
• Taxable persons with a physical or economic presence in Kansas must register, collect, and remit sales and use tax

Source: vatabout.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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