Kansas sales tax for online sellers: nexus, permit and filing

What is the Kansas sales tax rate?

The state rate is 6.5%. Cities and counties add their own taxes, so combined rates are commonly between 8.5% and 10%. Tax is charged at the rate for the delivery address. Since January 1, 2025, the state rate on food and food ingredients is 0%, though local taxes still apply to them.

When does an online seller have to collect in Kansas?

You must collect if you have a physical presence in Kansas, such as staff, an office or inventory, or if your cumulative gross receipts from sales to Kansas customers are more than $100,000 in the current or previous calendar year. There is no transaction-count test, and both taxable and exempt sales count. Several guides say sales made through marketplaces also count towards the figure. In the first year, collection starts with the sales made after you pass $100,000, not the earlier ones.

How nexus works in general is covered in physical vs economic nexus and economic nexus explained.

What if you sell on Amazon, eBay or Etsy?

Kansas requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.

How do you register?

Register online through the Kansas Department of Revenue's customer service center. There is no application fee and no renewal fee. Kansas is a member of the Streamlined Sales Tax agreement, so you can also register through the Streamlined system. See Streamlined Sales Tax registration.

What are the steps once you have nexus?

1. Confirm nexus

   Check your presence and your sales into Kansas against its threshold.

2. Register before collecting

   With the Kansas tax agency, as set out above.

3. Set up your store

   Charge the correct combined rate for each delivery address and product.

4. File and pay

   On the schedule Kansas assigns, including zero returns where required.

How are returns filed?

Returns are filed online and are due by the 25th of the month after the period, a few days later than in most states. The Department assigns monthly, quarterly or annual filing based on the tax you collect in a year. The return reports sales by local jurisdiction.

See how to file a sales tax return.

Why do some articles say Kansas has no threshold?

Because for a time it did not. After 2018, Kansas took the position that any sale into the state could require a remote seller to register, with no minimum. A law that took effect on July 1, 2021 replaced that with the $100,000 threshold and added the marketplace facilitator rules. Remote sellers are not required to collect on sales made before that date.

How are groceries taxed now?

Kansas phased out its state sales tax on food and food ingredients, reaching 0% on January 1, 2025. Cities and counties still apply their own rates to groceries, so a food order is not tax-free. Prepared food, alcohol and some other items stay taxable at the full rate. If you sell food products online, make sure your store separates these categories.

What else should sellers know?

• Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
• Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
• Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
• Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
• Store settings: switch on collection only once you are registered. See Shopify sales tax setup.

This guide is general information. It is not tax or legal advice for your situation.