Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent (for example, whether marketplace sales count toward your own threshold is not stated in the official sources we reviewed). Check the official source before you rely on it.
Kansas Sales Tax Nexus: Economic Nexus Threshold (2026)
Kansas's economic nexus threshold for remote sellers is $100,000 in sales, measured over the current or immediately preceding calendar year. A retailer that first meets the threshold in the current year collects on sales in excess of $100,000 of cumulative current-year gross receipts. The official guidance we reviewed does not say whether marketplace sales count toward Kansas's threshold.
Kansas sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | cumulative gross receipts in excess of $100,000 from sales by the retailer to customers in Kansas (K.S.A. 79-3702(h)(1)(G)) |
| Measurement period | current or immediately preceding calendar year. A retailer that first meets the threshold in the current year collects on sales in excess of $100,000 of cumulative current-year gross receipts |
| Marketplace sales count toward your threshold? | Unclear (not stated in official sources reviewed) |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6.5% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | July 1, 2021 |
| Recent change | No threshold change found; see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent changes we checked
No change to the economic nexus threshold found for 2024-2026. The state sales tax rate on food and food ingredients dropped to 2% on 1/1/2024 and 0% on 1/1/2025 (K.S.A. 79-3603d). Local taxes still apply to food, and the general 6.5% rate is unchanged.
Quick check: do you have nexus in Kansas?
Enter your Kansas sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Kansas threshold
We did not find a specific start-date rule for Kansas in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Kansas sales against the measure and period in the key facts above.
- Register before you collect. Use Kansas's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Kansas sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Kansas
Under K.S.A. 79-3702(h), a retailer regularly maintaining a stock of tangible personal property in Kansas for sale (e.g., inventory in FBA/3PL warehouses), or with offices, agents or other physical contacts, is a retailer doing business in Kansas regardless of the $100,000 threshold.
Marketplace sellers in Kansas
Do marketplace sales count toward your own threshold? Unclear (not stated in official sources reviewed).
SB 50 (2021) requires marketplace facilitators to collect when their own plus facilitated sales for delivery into Kansas exceed $100,000 in the current or immediately preceding calendar year. The department may waive this if substantially all marketplace sellers already collect, and a seller with over $1 billion in US gross sales may contractually agree to collect itself. The remote-seller statute measures 'sales by the retailer' and does not say whether sales made through a marketplace facilitator are included or excluded in a remote seller's own threshold. Kansas Department of Revenue guidance on this point could not be retrieved.
Other things to know about Kansas
- SB 50 (2021) set the $100,000 threshold with no transaction-count test. It did not require collection on sales before July 1, 2021, and it repealed Kansas's prior click-through nexus provisions.
- Streamlined Sales Tax full member state. Destination-based sourcing, with local city/county sales taxes added to the 6.5% state rate.
- Retailers that first cross the threshold in the current year owe collection only on sales after cumulative current-year Kansas gross receipts pass $100,000 (K.S.A. 79-3702(h)(1)(G)(ii)(b)).
- Food and food ingredients have 0% state sales tax from 1/1/2025 (local taxes still apply).
Frequently asked questions
What is the Kansas economic nexus threshold?
$100,000 in sales, measured over the current or immediately preceding calendar year. A retailer that first meets the threshold in the current year collects on sales in excess of $100,000 of cumulative current-year gross receipts. What counts: Cumulative gross receipts in excess of $100,000 from sales by the retailer to customers in Kansas (K.S.A. 79-3702(h)(1)(G)).
Do marketplace sales count toward the Kansas threshold?
Unclear (not stated in official sources reviewed). SB 50 (2021) requires marketplace facilitators to collect when their own plus facilitated sales for delivery into Kansas exceed $100,000 in the current or immediately preceding calendar year. The department may waive this if substantially all marketplace sellers already collect, and a seller with over $1 billion in US gross sales may contractually agree to collect itself. The remote-seller statute measures 'sales by the retailer' and does not say whether sales made through a marketplace facilitator are included or excluded in a remote seller's own threshold. Kansas Department of Revenue guidance on this point could not be retrieved.
Does FBA or 3PL inventory in Kansas create nexus?
Under K.S.A. 79-3702(h), a retailer regularly maintaining a stock of tangible personal property in Kansas for sale (e.g., inventory in FBA/3PL warehouses), or with offices, agents or other physical contacts, is a retailer doing business in Kansas regardless of the $100,000 threshold.
Does Kansas have a transaction-count test?
No. Kansas uses only the dollar threshold.
Crossed the Kansas threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Kansas's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_037_0000_article/079_037_0002_section/079_037_0002_k/
- kslegislature.gov: https://www.kslegislature.gov/li_2022/b2021_22/measures/documents/sb50_enrolled.pdf
- kslegislature.gov: https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_036_0000_article/079_036_0003_section/079_036_0003_k/
- kslegislature.gov: https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_036_0000_article/079_036_0003d_section/079_036_0003d_k/
