Kansas made national headlines by becoming one of the first states to completely eliminate state sales tax on groceries — phased from 6.5% to 0% by 2025. However, local city and county taxes (often 2%–4.5%) still apply to groceries. Kansas has high combined rates in some areas, with Overland Park hitting 9.75% combined.
Kansas sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 6.50% |
| Avg local add-on | 2.23% |
| Avg combined | 8.73% |
| Maximum combined | 11.25% |
Note: Kansas eliminated state grocery sales tax in 2025 (phased to 0%). Local groceries may still be taxed.
Kansas sales tax by city
Combined state + local sales tax rates for major cities in Kansas:
| City | Combined Rate |
|---|---|
| Wichita | 7.50% |
| Overland Park | 9.75% |
| Kansas City KS | 9.63% |
What's exempt in Kansas
Groceries
Exempt from Kansas state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
How Kansas sales tax is calculated
Sales tax in Kansas is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 8.73% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (6.50%) plus any local city or county add-ons. Kansas allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 8.73%:
$100 item
$8.73 tax
$108.73 total
$250 item
$21.82 tax
$271.82 total
$500 item
$43.65 tax
$543.65 total
$1,000 item
$87.30 tax
$1087.30 total
Additional tax-free items in Kansas
Beyond the standard exemptions, Kansas also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Kansas Department of Revenue for complete rules.
Kansas sales tax in context: rates, history, and neighbors
Kansas's 6.5% state sales tax (since 2015 when it rose from 6.15%) plus county and city add-ons gives an average combined rate of 8.73% — high among Plains states. Wichita combined: 7.5%, Kansas City KS: 9.13%, Overland Park: 9.1%, Topeka: 9.15%, Lawrence: 9.05%. Kansas grocery sales tax was completely phased out at the state level in 2025 — the rate dropped from 6.5% (2022) to 4% (2023) to 2% (2024) to 0% (2025). Local jurisdictions may still tax groceries at their local rate. Kansas's grocery elimination was a major bipartisan policy victory. Compared to neighbors: Missouri (~8.42% combined), Oklahoma (~8.97%), Nebraska (~6.95%), Colorado (~7.79%) — Kansas combined sits in the higher middle. Kansas is a Streamlined Sales Tax (SST) member, simplifying multi-state compliance.
Online shopping & Kansas sales tax
Kansas enacted economic nexus in October 2019 — remote sellers with $100,000+ in Kansas sales must collect Kansas sales tax. Kansas is a member of the Streamlined Sales Tax (SST) Agreement. Kansas uses destination-based sourcing for online sales, meaning the tax rate where the buyer receives the goods applies.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Kansas sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Kansas state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Kansas sales tax on common purchases?
Using Kansas's average combined rate of 8.73%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | $10.48 | $130.48 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $87.21 | $1086.21 |
| Laptop / tablet | $1,299 | $113.40 | $1412.40 |
| New car ($35,000) | $35,000 | $3055.50 | $38055.50 |
| Home appliance | $1,500 | $130.95 | $1630.95 |
| Restaurant meal | $60 | $5.24 | $65.24 |
Based on Kansas's average combined rate of 8.73%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Kansas: business guide
If you sell goods or taxable services to Kansas customers, here's what you need to know:
- Registration: Register for a Kansas sales tax permit/license through the Kansas Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Kansas annual sales or 200+ transactions, you must collect Kansas sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (6.50%) and applicable local rates.
- Destination vs origin sourcing: Kansas uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Kansas sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Kansas Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Kansas sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Kansas resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Kansas is a full member of the Streamlined Sales Tax (SST) Agreement, which simplifies multi-state sales tax registration and compliance through a single registration portal (streamlinedsalestax.org).
Kansas-specific business compliance details
Kansas businesses register with the Kansas Department of Revenue at ksrevenue.gov for a Kansas Sales Tax Account Number. Filing frequency: monthly for $1,600+/year tax, quarterly for $80-$1,600, annually for under $80. Out-of-state sellers with $100,000+ in Kansas sales must collect Kansas tax (economic nexus, since October 2019). Kansas is a Streamlined Sales Tax (SST) Agreement member. Marketplace facilitators collect Kansas tax. Kansas uses destination-based sourcing. Kansas's broad digital goods taxation includes SaaS — businesses selling software subscriptions to Kansas customers must register and collect. Penalties: 1% per month (capped at 24%) plus interest. Compliance complexity is moderate due to the many local jurisdictions and the SaaS taxation rules.
Kansas sales tax frequently asked questions
Has Kansas really eliminated the grocery tax?
Yes — Kansas phased out the state sales tax on groceries entirely by 2025, reducing it from 6.5% to 0% at the state level. This was a major policy win for consumer advocates. However, local jurisdictions (cities and counties) still apply their own sales tax to groceries — typically 2%–3.5%. So in Wichita, groceries face roughly 2.5% total tax (local only); in Kansas City, KS, approximately 3.75%.
What is the sales tax rate in Overland Park vs Wichita, Kansas?
Overland Park has a combined sales tax rate of 9.75% — the highest in the state — driven by Johnson County's multiple district taxes. Wichita's rate is 7.5%. The difference reflects Johnson County's higher local tax burden from various special districts. For major purchases, the $225 difference on a $10,000 purchase between Overland Park and Wichita can be meaningful.
Does Kansas charge sales tax on software and digital products?
Kansas taxes most digital products — downloaded software, digital music, digital video, and e-books are all taxable as tangible personal property under Kansas law. SaaS (Software as a Service) subscription services are taxable as services in Kansas. This broad digital taxation has made Kansas one of the more aggressive states for digital goods tax.