Ks Sales Tax

---
name: ks-sales-tax
description: "Use this skill whenever asked about Kansas sales and use tax. Trigger on phrases like \"Kansas sales tax\", \"KS sales tax\", \"KDOR\", \"K.S.A. §79-3603\", \"Kansas grocery tax\". ALWAYS load us-sales-tax first."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ks-sales-tax"
  jurisdiction: "US-KS"
  tax_year: "2026"
  last_updated: "2026-10-29"
---

# KS Sales Tax

> **Source-cited draft.** Built from K.S.A. 79-3603, 79-3603d, 79-3606, 79-3615 and 79-2968 (Kansas Revisor / kslegislature.gov) and KDOR sales-tax pages, read on 2026-10-28. No accountant has reviewed it. Do not file from it without review by a qualified Kansas professional.

Tax year: the calendar year. Authority: Kansas Department of Revenue (KDOR). Governing act: the Kansas Retailers' Sales Tax Act (K.S.A. 79-3603 and the sections cited below).

See also: `us-sales-tax` (load first), `ks-corporate-income-tax`, `ks-cross-border`.

## Who this applies to

- **Every retailer** selling tangible personal property at retail in Kansas, or furnishing services taxable under the act, must collect the tax: "there is hereby levied and there shall be collected and paid a tax at the rate of 6.5%" (K.S.A. 79-3603).
- **Sellers of food and food ingredients** collect at the reduced rates under K.S.A. 79-3603d (see Rates below).
- **Remote and out-of-state sellers**: see Cross-border points — Kansas' economic-nexus threshold is not yet confirmed in this guide (see Not yet confirmed).

## Rates, bands and thresholds

| Item | Rate or amount | Tax year | Source |
|---|---|---|---|
| State rate, general tangible personal property and taxable services | **6.5%** | 2026 | [K.S.A. 79-3603](https://ksrevisor.gov/statutes/chapters/ch79/079_036_0003.html) |
| Food and food ingredients — unprepared | **0%** state (4% from Jan 1, 2023; 2% from Jan 1, 2024; 0% from Jan 1, 2025 "and thereafter") | 2026 | [K.S.A. 79-3603d](https://www.kslegislature.gov/b2025_26/laws/079_000_0000_chapter/079_036_0000_article/079_036_0003d_section/079_036_0003d_k/) |
| Prepared food | Stays at the full 79-3603 rate unless sold without eating utensils and meeting a 79-3603d(b) condition | 2026 | K.S.A. 79-3603d(b) |
| Late-filing / late-payment penalty | **1% of the unpaid balance per month or fraction thereof, not exceeding 24% in the aggregate** | 2026 | [K.S.A. 79-3615](https://ksrevisor.gov/statutes/chapters/ch79/079_036_0015.html) |
| Interest on unpaid tax | The K.S.A. 79-2968 rate — the IRC § 6621 underpayment rate as in effect on September 1, 1996, with the annual fix described in the statute | 2026 | [K.S.A. 79-2968](https://ksrevisor.gov/statutes/chapters/ch79/079_029_0068.html) |

Local sales taxes are added on top of the state rate; local rate tables are on the KDOR sales-tax rate-change page (see Sources). The maximum combined state-plus-local rate is **not yet confirmed** — see Not yet confirmed.

## The taxable base

- **Base is gross receipts** from retail sales of tangible personal property and from taxable services (K.S.A. 79-3603; 79-3603d for food).
- **Food and food ingredients (unprepared):** taxed at 0% state from January 1, 2025 (K.S.A. 79-3603d(a)(3)). Local rates still apply. NEVER forget the phase-down history: 6.5% → 4% (2023) → 2% (2024) → 0% (2025 onward).
- **Prepared food carve-out:** the 79-3603d reduced rates "shall not apply to prepared food unless sold without eating utensils provided by the seller and described below" — bakery items, unheated food sold by weight or volume as a single item, and food that ordinarily requires additional cooking (K.S.A. 79-3603d(b)). Prepared food sold with eating utensils stays at the full 6.5% state rate.
- **Exemptions confirmed in K.S.A. 79-3606 include:**
  - Prescription drugs: "all sales of drugs dispensed pursuant to a prescription order by a licensed practitioner" (79-3606(p)).
  - Manufacturing machinery: "all sales of machinery and equipment that are used in this state as an integral or essential part of an integrated production operation by a manufacturing or processing plant or facility" (79-3606(kk)).
  - Ingredient / component part: property that becomes "an ingredient or component part of tangible personal property or services produced, manufactured or compounded for ultimate sale at retail" (79-3606(m)).
- **Not yet confirmed:** the taxability of clothing, canned/downloaded software, SaaS, professional services, and general sales for resale — see Not yet confirmed before answering a client question on these.
- **Prohibition — grocery food state tax:** NEVER apply state tax to unprepared grocery food as of 2025 — the state rate is 0%. Local tax may still apply.

## Deadlines and filing

- Returns and payment are due per the KDOR retailers' sales tax filing schedule; filing frequency depends on the taxpayer's tax liability. The exact current form IDs and filing frequencies are **not yet confirmed** — see Not yet confirmed.
- The KDOR sales and use tax page and rate-change notices are the authority for current filing mechanics (see Sources).

## Penalties and interest

- **Late return or late payment:** "there shall be added to the tax an additional amount equal to 1% of the unpaid balance of the tax due for each month or fraction thereof during which such failure continues, not exceeding 24% in the aggregate" (K.S.A. 79-3615(d), for taxable years ending after December 31, 2001).
- **Interest:** "there shall be added to the unpaid balance of the tax, interest at the rate per month prescribed by subsection (a) of K.S.A. 79-2968" (K.S.A. 79-3615(a)); 79-2968 fixes that rate by reference to the federal IRC § 6621 underpayment rate as in effect on September 1, 1996, with the annual adjustment described in the statute.
- **Post-audit penalty cap:** where an assessment follows a field audit on a filed, fully paid return, the penalty is 1% per month not exceeding 10% of the unpaid balance (K.S.A. 79-3615, final paragraph).

## Cross-border points

- Kansas is cited as a destination-based-sourcing state and a Streamlined Sales Tax member; **these points are not yet confirmed against archived primary sources** — see Not yet confirmed. Do not advise a multistate client on Kansas sourcing until confirmed.
- Out-of-state sellers with Kansas gross receipts should check the current economic-nexus threshold with KDOR before assuming no filing duty (threshold not yet confirmed — see Not yet confirmed).
- Sales for resale across state lines need an exemption certificate analysis (see ingredient/component exemption, 79-3606(m)).

## Worked examples

Client facts in these examples are hypothetical. Only rates from the confirmed table above are used.

### Example 1: general retail sale, state rate only

A Kansas retailer (hypothetical) sells $1,000 of furniture. The state tax is 6.5% of $1,000 = $65 (K.S.A. 79-3603). Local tax, if any, is additional and must be read from the KDOR rate tables.

```oa-check
name: KS state sales tax on general retail sale
inputs:
  sale: 1000
  state_rate: 0.065
steps:
  - state_tax: sale * state_rate
expected:
  state_tax: 65
```

### Example 2: grocery basket after the 2025 phase-down

A grocery store (hypothetical) sells $100 of unprepared food and food ingredients in 2026. The state rate is 0% (K.S.A. 79-3603d(a)(3)), so state tax is $0. Local rates, if any, are not confirmed here.

```oa-check
name: KS state sales tax on groceries 2026
inputs:
  sale: 100
  state_rate: 0.0
steps:
  - state_tax: sale * state_rate
expected:
  state_tax: 0
```

### Example 3: late-payment penalty accrual

A taxpayer (hypothetical) leaves a $500 sales-tax balance unpaid for 3 full months. The penalty is 1% per month or fraction thereof, capped at 24% in the aggregate (K.S.A. 79-3615(d)): 3 × 1% × $500 = $15.

```oa-check
name: KS sales tax late penalty
inputs:
  balance: 500
  months: 3
  monthly_penalty_rate: 0.01
steps:
  - penalty: balance * monthly_penalty_rate * months
expected:
  penalty: 15
```

## Ask the client first

1. **What is being sold?** Tangible personal property, a taxable service, unprepared food (0% state), or prepared food (full rate unless a 79-3603d(b) condition applies)?
2. **Where is the sale sourced?** Confirm Kansas destination-based sourcing rules with KDOR before allocating local tax (not yet confirmed in this guide).
3. **Does the buyer hold an exemption certificate?** Prescription drugs, integrated-production machinery, and ingredient/component purchases are exempt under K.S.A. 79-3606.
4. **Is the seller an out-of-state/remote seller?** Check the current economic-nexus threshold with KDOR (not yet confirmed here).
5. **What is the filing frequency and current return form?** Confirm on the KDOR sales-tax pages (not yet confirmed here).

## Sources

| Source | URL | Read on |
|---|---|---|
| K.S.A. 79-3603 (state rate 6.5%) | https://ksrevisor.gov/statutes/chapters/ch79/079_036_0003.html | 2026-10-28 |
| K.S.A. 79-3603d (food and food ingredients: 4% from 2023, 2% from 2024, 0% from Jan 1, 2025; prepared-food carve-out) | https://www.kslegislature.gov/b2025_26/laws/079_000_0000_chapter/079_036_0000_article/079_036_0003d_section/079_036_0003d_k/ | 2026-10-28 |
| K.S.A. 79-3606 (exemptions, incl. prescription drugs (p), integrated-production machinery (kk), ingredient/component part (m)) | https://ksrevisor.gov/statutes/chapters/ch79/079_036_0006.html | 2026-10-28 |
| K.S.A. 79-3615 (1% a month, up to 24% aggregate, plus interest; post-audit 10% cap) | https://ksrevisor.gov/statutes/chapters/ch79/079_036_0015.html | 2026-10-28 |
| K.S.A. 79-2968 (interest by reference to the IRC § 6621 underpayment rate as in effect on 1 September 1996) | https://ksrevisor.gov/statutes/chapters/ch79/079_029_0068.html | 2026-10-28 |
| KDOR Sales (Retailers) tax page (6.5% state rate since July 1, 2015, plus local taxes) | https://www.ksrevenue.gov/bustaxtypessales.html | 2026-10-28 |
| KDOR sales tax rate changes | https://www.ksrevenue.gov/salesratechanges.html | 2026-10-28 |

Not yet confirmed: the maximum combined state and local rate (previously carried as ~11.50%; confirm against the KDOR rate-change page); destination-based sourcing and Kansas's status as a Streamlined Sales Tax member; the economic-nexus gross-receipts threshold (previously carried as $100,000; statute not archived); the current return form IDs (previously carried as ST-1/ST-10) and the Kansas Revenue Portal e-filing route (the KDOR form URLs tried returned 404 pages); the exact interest computation under K.S.A. 79-2968 (the statute ties it to the IRC § 6621 underpayment rate as in effect on 1 September 1996, with adjustments not checked here); the taxability of clothing, SaaS, canned/downloaded software, professional services and sales for resale (previously carried in a transaction-pattern table as taxable/not taxable without archived sources); local sales-tax rates and the current filing-frequency schedule.

> Contributed by Jeff Watts.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-29. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ks-sales-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ks-sales-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.