For the privilege of engaging in the business of selling tangible personal property at retail in the State of Kansas, a sales tax is levied and shall be collected and paid at the statutory rate in addition to the applicable city and/or county tax. K.S.A. 79-3603.
The sales tax that is levied shall be paid by the consumer to the retailer and it shall be the duty of each and every retailer to collect from the consumer the full amount of tax imposed then remit it to the Director of Taxation. K.S.A. 79-3604.
Retailers shall make returns to the Director of Taxation using the filing frequency established by State law. K.S.A. 79-3607.
To help ensure you have registered with the Kansas Department of Revenue to collect and remit sales tax, which is then distributed to the City, please write your Kansas Retailers’ Registration Sales Tax number or Federal Employer Identification Number (FEIN) in the upper left corner of all business license applications.
If you have not registered your business (or your additional location if you are expanding your business) you may use any of the following options to obtain the Business Tax Application (CR-16) or the Kansas Registration Schedule for Additional Business Location (CR-17):
Complete your Business Registration On-Line via the Kansas Business Registration. For more information contact the Kansas Department of Revenue Forms Order Line at (785) 296-4937.