State Sales Tax Rates

State Sales Tax Rates Kansas State Sales Tax 2014

Kansas Sales Tax 2014
Kansas State Sales Tax for 2014 Maximum Municipal Sales Tax

5.30%

3.35%

What is the Kansas Sales Tax?

The Kansas state sales tax is 5.3%, with a maximum possible sales tax (including local and municipal sales taxes) of 8.65%.

Local governments in Kansas are allowed to add a local sales tax of up to 3.35 percent on top of the KS state sales tax for all qualifying sales in their jurisdiction - so the actual sales tax paid on any purchase in Kansas can be up to 8.65% depending on location.

Over 700 cities and counties within kansas charge local sales tax rates, and local and city sales taxes can stack on top of each other if the sale is made within overlapping jurisdictions. For example, purchases in Topeka, Kansas must include the Topeka city sales tax and the Shawnee County sales tax in addition to the Kansas state sales tax. The highest sales tax rate in Kansas is 8.85% for purchases made in Douglas County, including stacked local and state sales taxes.

What sales are exempt from the Kansas Sales Tax?

Kansas Sales and Use Tax Rates

Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Kansas, however, does not exempt any purchases from state or local sales taxes.

Kansas does not have special sales tax rates for certain types of purchase, a common practice in many states for goods such as food and clothing.While many other states also collect a special (and often higher) sales tax on prepared and restaraunt food, Kansas does not have a specific restaraunt sales tax.

Generally, the Kansas sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Kansas sales tax if they provide the seller with a Kansas Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.

Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Kansas), taxation of interstate internet transactions is much more complicated.

Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Kansas handles taxation of online sales, read more about online sales taxes in the United States.

Resources:

[1] Table of state sales taxes on Wikipedia
http://en.wikipedia.org/wiki/Sales_taxes_in_the_United_States#By_jurisdiction

[2] Kansas sales tax information on Tax-Rates.org
http://www.tax-rates.org/Kansas/sales-tax

[3] Table of state sales, use, and excise taxes by The Tax Foundation
http://www.taxfoundation.org/taxdata/show/245.html

[4] State level taxation resources on IRS.gov
http://www.irs.gov/businesses/small/article/0,,id=99021,00.html