Frequently Asked Questions About Sales

How will the Streamlined Sales Tax Project affect Kansas retailers?
See the Streamlined Sales Tax Project page.

If there is no sales tax to report for a specific filing period, do I still need to file a return?
Yes. You must file a return for each reporting period, even when you are reporting zero tax.

How do I amend my sales or use tax return?
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.

Can I electronically pay my Kansas sales tax?
Yes, see Electronic Services - Sales Tax

What is the sales tax rate in Kansas?
The state rate is 6.50%. However, various cities and counties in Kansas have an additional local sales tax. You can see the entire listing of local sales tax rates in the Local Sales Tax Rates by Jurisdiction (KS-1700).

I have opened another business location. How do I get a sales tax certificate?
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.

Why is my filing frequency being changed?
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). A notice of proposed filing frequency changes is mailed to the affected customers prior to Jan. 1st.

Filing frequency is based on the amount of tax liability incurred during the preceeding 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.

What are the filing frequency statutory guidelines for sales tax and withholding tax?
Sales Tax:

Annual Tax Liability Filing Frequency Return Due Date
$0 - $80 Annual January 25 of the following year
$80.01 - $3200 Quarterly 25th of the month following the end of the calendar quarter - April 25, July 25, Oct. 25, Jan. 25
$3200.01 - $32,000 Monthly (Seasonal) 25th of the following month - a Jan. return is due by Feb. 25
$32,000.01 and above Pre-paid Monthly First 15 day's of the current month's liability is due on or before the 25th of that month

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

When will my filing frequency change go into effect?
Changes take effect Jan. 1 of the upcoming year.

What if I have questions about my filing frequency or about my tax filing?
For tax assistance call 1-785 368-8222.

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