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It’s Official! Kansas State Rate Change


 Kansas state rate change. It's time.

On July 1, 2015, the Kansas state sales and use tax rate will increase from 6.15% to 6.5%.

Transition provisions

  • The 6.15% rate may apply to material purchases and service charges for binding written construction contracts entered prior to May 1, 2015, provided certain steps are taken before July 10, 2015.
  • A sale takes place when the buyer takes possession of the goods sold. Therefore, if an order is placed prior to July 1 but possession takes place on or after July 1, the new 6.5% rate applies.
  • For periodic installment lease payments, the new 6.5% rate must be applied to the first installment period that begins on or after July 1.
  • The rate for rentals of tangible personal property for periods of 30 days or less is the rate in place when the customer first takes possession of the rental property (6.15% prior to July 1, 6.5% thereafter).
  • Vending machine sales are taxed at the rate in place when the money is removed from the machine or device, not at the rate in place when the candy bar is purchased.

For additional transitional provisions and information, please see Kansas Department of Revenue Tax Notice 15-02.

Cigarettes

The tax rate on a pack of 20 cigarettes will jump from $1.29 to $1.61 on July 1, 2015, and the wholesale discount percentage rate will drop from 0.80% to 0.55%. Additional information.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.