Kansas sales and use tax for Wichita businesses.

The rates

Kansas charges a state retailers' sales tax of 6.5%. Cities and counties add their own local sales tax on top, so the rate on a sale depends on where the goods are delivered. The combined rate in the Wichita metro is not the same in every town.

For a business, the practical rule is simple: charge the combined rate for the delivery address, and check the rate with the Kansas Department of Revenue's rate lookup when you add a new location or customer area.

Compensating use tax

Use tax is the other half of sales tax. When your business buys taxable goods from a seller who does not charge Kansas tax, or charges less than the Kansas rate, and the goods are used, stored or consumed in Kansas, your business owes compensating use tax on the purchase.

The rate is the same 6.5% state rate, plus any local use tax where the item is used: your shop, your yard or your office. The tax is figured on the total cost, including shipping and handling charges.

• Machine tools, parts and tooling bought from out-of-state suppliers
• Office equipment and computers ordered online without Kansas tax
• Supplies shipped in from a seller that did not charge tax

An equipment example

Illustrative: a Wichita machine shop buys a $180,000 used machining centre from a dealer in another state. The dealer charges no Kansas tax. Freight is $6,500. The shop owes Kansas compensating use tax on $186,500: the 6.5% state rate plus the local use tax where the machine is installed.

Missed use tax tends to surface years later, in an audit, with interest. Catching it on the month it happens costs nothing extra.

The food rate change

Kansas phased the state sales tax on food and food ingredients down from 6.5% to 4% in 2023, 2% in 2024 and 0% on January 1, 2025. The change applies only to the state portion: local sales taxes still apply to food.

This matters for grocers, convenience stores, farm stores and any business selling food alongside other goods. Point-of-sale systems need the 0% state rate for qualifying food and the full rate for everything else.

What a controller checks every month

On our close calendar, sales and use tax is day four. These are the checks.

• Sales tax collected ties to the sales tax return, by location
• Purchases with no Kansas tax charged are reviewed for use tax
• Exemption certificates are on file for every exempt sale
• Rates match the delivery address, including new towns
• Notices from the Department of Revenue are answered with records attached

Sources

• Kansas Department of Revenue: consumers' compensating use tax
• Kansas Department of Revenue: compensating use tax publication
• KDOR Notice 24-21: food sales tax rate reduction to 0%
• KDOR Publication KS-1223: food sales tax rate reduction

Figures checked against the sources above in October 2026. Rules change; confirm with your CPA or the agency before you act. This guide is general information, not tax or legal advice.