Key figures
Kansas receivables
2026, with sources
$100,000 of all Kansas sales
Kansas adopted economic nexus late, by overriding a veto of SB 50 in May 2021, and collection began July 1, 2021. A remote seller must register and collect once its cumulative gross receipts from sales to Kansas customers exceed $100,000 in the current or preceding calendar year. For remote sellers the count includes exempt sales; there is no transaction-count test.
Registration is due within 30 days of crossing the threshold, and collection starts with the next transaction.
SaaS is generally outside the tax
Kansas taxes tangible goods, prewritten software that is delivered and resides on the customer’s computer, and a list of services. The Department’s guidance treats remotely accessed software — the usual SaaS model — and application service provider charges as not taxable, so sales tax nexus here usually matters only for companies that also sell hardware, installed software or other taxable items.
Local rates and an example
The state rate is 6.5% and cities and counties add their own, collected on the same KDOR return. Consider a startup selling a $3,000 hardware sensor with a monitoring subscription: once Kansas sales pass $100,000, it collects 6.5% plus local tax on the sensor, while the remotely accessed monitoring fee stays untaxed — so invoices need the two separately stated. Customer credits never used become unclaimed property, reported each November.
Deadlines
- Monthly, quarterly or annually, as assignedRetailers’ sales tax returnST-36
The federal baseline
This page covers what Kansas adds. The federal rules underneath it apply here too.
Common questions
Do I charge Kansas sales tax on SaaS?
Generally no. The Department’s software guidance says charges by an application service provider for its services are not taxable, and that for an electronic sale to be taxed as prewritten software the software has to reside, at least temporarily, on the customer’s computer. A product that requires a download or an installed agent is closer to the line.
Do non-taxable sales count toward Kansas’s threshold?
Kansas counts all sales to Kansas customers, taxable and exempt, in the current or prior calendar year. A SaaS company with $120,000 of untaxable subscription revenue from Kansas has crossed the threshold even though it owes no tax on it; whether it must register depends on whether it makes any taxable sales.
Receivables next door
- NENebraska receivablesNebraska keeps both tests — $100,000 or 200 transactions — and generally leaves access-only SaaS untaxed. The state rate is 5.5% plus up to 2% local.
- MOMissouri receivablesMissouri’s economic nexus is $100,000 in taxable sales with no transaction test, and by regulation SaaS is not taxable. The state rate is 4.225% before local taxes.
- OKOklahoma receivablesOklahoma’s nexus threshold counts only taxable sales — $100,000 — and SaaS is generally not taxable. The state rate is 4.5% plus county and city tax.
- COColorado receivablesA 2.9% state sales tax, a $100,000 nexus threshold, and home-rule cities that write their own rules. The state doesn’t tax SaaS; Denver and some other cities do.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the Kansas guide
- AccountingAccounting and state tax in KansasCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in KansasPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in KansasWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in KansasRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in KansasCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.