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Is Kansas a market based sourcing state?

For purposes of sourcing revenues from services performed, Kansas still employs the cost of performance method. So, if the greater cost of performance is in Kansas, the revenue is sourced to the state. Kansas uses the market-based method for the sourcing of intangibles.

What items are exempt from sales tax in Kansas?

Sales Tax Exemptions in Kansas All construction materials and prescription drugs (including prosthetics and devices used to increase mobility) are considered to be exempt. While groceries are not tax exempt, any food that is used to provide meals for the elderly or homebound is considered to be exempt from taxes.

Is Kansas an SST state?

The state of Kansas became a full member of Streamlined Sales Tax on October 1, 2005.

What items are not taxed in Kansas?

Sales Tax Exemptions in Kansas All construction materials and prescription drugs (including prosthetics and devices used to increase mobility) are considered to be exempt. While groceries are not tax exempt, any food that is used to provide meals for the elderly or homebound is considered to be exempt from taxes.

What items are subject to sales tax in Kansas?

Kansas sales tax applies to the services of installing, applying, altering, repairing, servicing, or maintaining tangible personal property.

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