Do I need a sales tax permit in Kansas?

Anyone who sells tangible personal property at retail or furnishes taxable services in Kansas must hold a registration certificate from the Director of Taxation. The application names each address where the business will sell. Kansas calls the registration a Kansas sales tax registration certificate. For a seller outside Kansas, the economic nexus threshold is $100,000 in sales in the current or immediately preceding calendar year (more than $100,000 of cumulative gross receipts from sales to Kansas customers). Kansas's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Kansas

How to Get a Kansas Sales Tax Registration Certificate

The short answer. In Kansas, the registration a business must hold before it makes sales subject to Kansas sales tax is a Kansas sales tax registration certificate, issued by the Kansas Department of Revenue. Kansas charges no fee for the sales tax registration certificate.

Kansas Sales Tax Registration Certificate at a Glance

What Kansas calls it	Kansas Sales Tax Registration Certificate
Issued by	Kansas Department of Revenue
How to apply	Online or paper
Fee	Free
Security deposit or bond	May be required
Expires	Does not expire (see Renewal)
Several locations	One for each location (see Locations)
Local sales tax	Covered by the state registration
Threshold for sellers outside the state	$100,000 in sales

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Kansas Sales Tax Registration Certificate

Anyone who sells tangible personal property at retail or furnishes taxable services in Kansas must hold a registration certificate from the Director of Taxation. The application names each address where the business will sell.

For a seller outside Kansas, the economic nexus threshold is $100,000 in sales in the current or immediately preceding calendar year (more than $100,000 of cumulative gross receipts from sales to Kansas customers). Kansas's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Kansas Department of Revenue. You can apply online or on a paper application. Go to Kansas's registration page.

Kansas requires your registration to be displayed at the place of business.

What It Costs

Kansas charges no fee for the sales tax registration certificate.

Kansas may require security, such as a bond or deposit. The Director of Taxation may require a bond when, after documenting a risk that the business will not collect and remit the tax, the Director decides one is needed to secure payment. A business that files and pays annually can only be asked for a $25 bond.

Does It Expire?

The sales tax registration certificate does not expire. The certificate stays valid until it is canceled, and the Department can suspend or revoke it after a hearing if the business is at least 60 days behind on sales tax payments or returns.

More Than One Location

A business needs a separate sales tax registration certificate for each place of business in Kansas. Sales from every Kansas location are still reported together on one return.

Local Sales Taxes in Kansas

Kansas cities and counties may levy their own sales taxes, but the Kansas Department of Revenue administers and collects all of them.

More for Kansas Businesses

Kansas resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Kansas LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Kansas, for selling only through a marketplace.

Frequently Asked Questions

: Anyone who sells tangible personal property at retail or furnishes taxable services in Kansas must hold a registration certificate from the Director of Taxation. The application names each address where the business will sell. Kansas calls the registration a Kansas sales tax registration certificate. For a seller outside Kansas, the economic nexus threshold is $100,000 in sales in the current or immediately preceding calendar year (more than $100,000 of cumulative gross receipts from sales to Kansas customers). Kansas's own rule sets which sales count toward it and when registration must follow.
: Kansas charges no fee for the sales tax registration certificate. Kansas may require security, such as a bond or deposit. The Director of Taxation may require a bond when, after documenting a risk that the business will not collect and remit the tax, the Director decides one is needed to secure payment. A business that files and pays annually can only be asked for a $25 bond.
: The sales tax registration certificate does not expire. The certificate stays valid until it is canceled, and the Department can suspend or revoke it after a hearing if the business is at least 60 days behind on sales tax payments or returns.
: A business needs a separate sales tax registration certificate for each place of business in Kansas. Sales from every Kansas location are still reported together on one return.
: Kansas cities and counties may levy their own sales taxes, but the Kansas Department of Revenue administers and collects all of them.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Kansas sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

ksrevisor.gov/statutes/chapters/ch79/079_036_0008.htmlK.S.A. 79-3608, Registration certificates
ksrevisor.gov/statutes/chapters/ch79/079_036_0016.htmlK.S.A. 79-3616, Bond requirements; amount
ksrevisor.gov/statutes/chapters/ch79/079_037_0002.htmlK.S.A. 79-3702, Definitions (retailer doing business in this state)
ksrevisor.gov/statutes/chapters/ch12/012_001_0089.htmlK.S.A. 12-189, Local sales tax; administration and collection by state
ksrevenue.gov/pdf/pub1510.pdfKDOR Pub. KS-1510, Kansas Sales and Compensating Use Tax (Rev. 7-29-25)
ksrevenue.gov/pdf/cr16.pdfKDOR Form CR-16, Kansas Business Tax Application

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.