How to compute ks-sales-tax for Kansas, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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General reference only
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State sales tax rate
6.50%K.S.A. 79-3603
Grocery food state rate
0.00%K.S.A. 79-3603 (as amended by 2022 HB 2106, Kansas Substitute for HB 2106)
Grocery food state rate (prior, phased down from)
6.50%K.S.A. 79-3603 (as amended by 2022 HB 2106, Kansas Substitute for HB 2106)
Maximum combined rate (state + local)
~11.50%K.S.A. 79-3603; Kansas Department of Revenue
Sourcing method
Destination-based (SST)Streamlined Sales and Use Tax Agreement (SSUTA); K.S.A. 79-3670 et seq.
Economic nexus threshold (gross receipts)
$100,000 in gross receiptsK.S.A. 79-3702; Kansas Department of Revenue Notice 19-04
Streamlined Sales Tax membership status
Full MemberStreamlined Sales and Use Tax Agreement (SSUTA); K.S.A. 79-3670 et seq.
General tangible personal property (TPP) rate
TAXABLE at 6.50% + localK.S.A. 79-3603
Clothing taxability
TAXABLE — no exemptionK.S.A. 79-3603
Grocery food (unprepared) state rate
0% state (local rates still apply)K.S.A. 79-3603 (as amended by 2022 HB 2106, Kansas Substitute for HB 2106)
Prepared food state rate
TAXABLE at 6.50%K.S.A. 79-3603
SaaS taxability
NOT TAXABLE — Kansas has not clearly taxed SaaSKansas Department of Revenue; K.S.A. 79-3603
Canned software (downloaded) taxability
TAXABLEK.S.A. 79-3603; Kansas Department of Revenue
Professional services taxability
NOT TAXABLEK.S.A. 79-3603
Manufacturing equipment exemption
EXEMPTK.S.A. 79-3606(kk)
Prescription drugs exemption
EXEMPTK.S.A. 79-3606(r)
Resale exemption
EXEMPTK.S.A. 79-3606(h)
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Kansas |
| State rate | 6.50% |
| Grocery food state rate | 0.00% (effective January 1, 2025 -- phased down from 6.5%) |
| Maximum combined rate | ~11.50% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 in gross receipts |
| Tax authority | Kansas Department of Revenue (KDOR) |
| Portal | https://www.kdor.ks.gov |
| SST member | Yes -- Full Member |
| Skill version | 2.0 |
Transaction pattern library
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE 6.50% + local | |
| Clothing | TAXABLE | No exemption |
| Grocery food (unprepared) | 0% state (as of Jan 2025) | Local rates still apply; phased down from 6.5% |
| Prepared food | TAXABLE 6.50% | |
| SaaS | NOT TAXABLE | Kansas has not clearly taxed SaaS |
| Canned software (download) | TAXABLE | |
| Professional services | NOT TAXABLE | |
| Manufacturing equipment | EXEMPT | |
| Prescription drugs | EXEMPT | |
| Resale | EXEMPT |
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This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Kansas computations in the OpenAccountants Tax Library.
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