Frequently Asked Questions About Sales

Yes. You must file a return for each reporting period, even when you are reporting zero tax.

You may amend your return on the same type of form you filed originally. Your amended return must have an explanation of the change. Identify the period being amended and the location involved. Please complete the entire form. Include any supporting documentation such as copies of exemption certificates, or invoices. Be sure to place an X in the box marked Amended Return.

The state rate is 6.50%. However, various cities and counties in Kansas have an additional local sales tax. As of January 1, 2023, the state sales tax on food and food ingredients will be going down from 6.5% to 4%. Following that date, the state sales tax for food and food ingredients will continue to decrease as follows: January 1, 2024, the new rate will be 2% and January 1, 2025, the new rate will be 0%. Local sales tax rates will not be affected by the sales tax reduction. You can see the entire listing of local sales tax rates in the Local Sales Tax Rates by Jurisdiction (KS-1700).

Fill out form CR-17 - Kansas Registration Schedule for Additional Business Locations and mail or fax it into the department using the address / fax number located on the form.

The Kansas Department of Revenue annually reviews the reporting history of each Kansas business tax customer to ensure their filing frequency is within statutory guidelines. This filing frequency determination applies to both sales tax (K.S.A. 79-3607) and withholding tax (K.S.A. 79-3298). A notice of proposed filing frequency changes is mailed to the affected customers prior to January 1st.

Filing frequency is based on the amount of tax liability incurred during the preceding calendar year. If there is no previous filing history the filing frequency is based on estimated filing. The department is authorized to modify the filing schedule for any business when the current schedule is inaccurate.

Sales Tax:

Annual Tax Liability Filing Frequency Return Due Date
$0 - $1000 Annual On or before January 25th of the following year.
$1000.01—$5,000 Quarterly On or before the 25th of the month following the end of the calendar quarter (January 25, April 25, July 25, October 25)
$5,000.01 and over Monthly (Seasonal) On or before the 25th of the following month.

If your business is seasonal, you will file monthly during the period of business operation.

Withholding Tax:

Annual Amount Withheld Filing Frequency Reporting Period Return Due Date
$0 - $200 Annual Jan - Dec January 25 of the following year
$200.01 - $1200 Quarterly Three months 25th of the month following the close of the quarter
$1200.01 - $8,000 Monthly Each month 15th day of the month following the reporting period
$8,000.01 - $100,000 Semi-Monthly 1st to the 15th 25 of the same month
$8,000.01 - $100,000 Semi-Monthly 16th to the last day of each month 10th of the next month
$100,00.01 and above Quad-Monthly Within three banking days of the 7th, 15th, 21st and the last day of the month Electronic funds transfer payment required

Changes take effect Jan. 1 of the upcoming year.

For tax assistance call 1-785 368-8222.