Kansas retailers and service providers
who are engaged in the sale of tangible personal property
or taxable services must collect and remit sales tax to
the Kansas Department of Revenue.
WHAT IS TAXABLE? In Kansas, sales tax is collected on:
a) Retail sale, rental or lease of tangible personal property;
b) Labor services to install, apply, repair, service, alter,
or maintain tangible personal property
for non-original commercial construction;
c) Labor services for commercial land improvements;
d) Admissions to entertainment, amusement, or recreation
places;
e) Sales transactions which occur over the internet and
the recipient of the product is located in Kansas.
HOW DO I REGISTER TO COLLECT SALES TAX? To obtain a registration
number and certificate, which allows you to collect and
remit sales taxes, submit the Kansas Business Tax Application
to the Kansas Department of Revenue at least 4-6 weeks prior
to your business start-up. To obtain a Kansas Business Tax
Application, contact the Department of Revenue (785) 296-2871.
HOW AND WHEN DO I COLLECT SALES TAX? Taxes are collected
at the point of sale by multiplying the total amount of
taxable sale by the state rate of 4.9% PLUS the applicable
city and county rate(s). For example, the total sales tax
rate for retail sales in Lawrence is 6.9% - 1% City of Lawrence,
1% Douglas County, and 4.9% State of Kansas.
HOW & WHEN DO I REMIT THE COLLECTED SALES TAXES? Sales
taxes are remitted to the KS Department of Revenue on an
annual, quarterly, monthly, or biweekly basis. You will
receive a schedule from the Dept. of Revenue telling you
the frequency to remit sales tax. This schedule is based
on your estimated gross sales, as indicated on your application.
City and county sales taxes are remitted along with state
sales tax.
A NOTE OF CAUTION! Once you have collected sales taxes,
do not use this money. These funds became government property
at the point of your transaction. Any use of collected taxes
by the business is strictly illegal.
QUESTIONS? Contact the KS Dept. of Revenue sources:
Taxpayer Education Unit http://www.ink.org/public/kdor
Kansas Department of Revenue
915 SW Harrison Street
Phone: (785) 296-2871
KU Small Business Development Center
734 Vermont Street, Suite 104, Lawrence, KS 66044; Phone
(785) 843-8844; Fax (785) 843-8878
web site: http://www.kusbdc.net; e-mail: kusbdc@idir.net
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