Destination-based sales

Destination-Based Sales Tax Rules

Under the destination-based sourcing rules, sales generally are sourced to the location where the purchaser receives the item sold. Retailers who ship or deliver sold items to their customers’ locations will be required to collect the local sales tax in effect where delivery is made.

For more information on destination-based sourcing or to calculate a sales tax charge, click the button below.


Exemption Certificates

The department issues numbered exemption certificates to a specified group of entities and organizations exempt from sales tax under K.S.A. 79-3606.

Also, some purchases made by businesses, such as the purchase of goods or merchandise intended for resale, are exempt from sales tax.

Learn more by visiting the Exemption Certificates page here.

Tax Institute