Do I owe use tax? How do I calculate it?
If you buy goods in other states or through catalogs, internet, mail-order companies, or from TV, magazine and newspaper ads, you must pay Kansas use tax on these purchases if the seller does not charge a tax equal to the Kansas sales tax rate.
You can find your use tax rate by visiting the Kansas Sales and Use Tax Locator .
Example 1: An Anytown, Kansas resident orders a computer from a company in New York over its website. Total cost for the computer is $2,000 plus $10 shipping. The Anytown resident will owe 7.45% (current Anytown sales tax rate) Kansas use tax on the total cost of $2,010. $2,010 X .0745 = $149.75.
Example 2: You call a toll-free number and place an order for gifts and food items. The items are shipped to your Kansas address and no tax is charged on the order. You will owe Kansas use tax on the total cost of these items since you would have had to pay Kansas sales tax on them had they been purchased from a Kansas retailer at the rate in effect at your address.
Example 3: An Anytown, Kansas resident purchases a laptop in Utah. The price of the laptop is $1,500. The seller charges 5% sales tax. If the current Anytown sales tax rate is 7.45%, the resident owes 2.45% (7.45% - 5%) use tax on the purchase price of $1,500. $1,500 X .0245 = $36.75.
You can find your use tax rate by visiting the Kansas Sales and Use Tax Locator .
Example 1: An Anytown, Kansas resident orders a computer from a company in New York over its website. Total cost for the computer is $2,000 plus $10 shipping. The Anytown resident will owe 7.45% (current Anytown sales tax rate) Kansas use tax on the total cost of $2,010. $2,010 X .0745 = $149.75.
Example 2: You call a toll-free number and place an order for gifts and food items. The items are shipped to your Kansas address and no tax is charged on the order. You will owe Kansas use tax on the total cost of these items since you would have had to pay Kansas sales tax on them had they been purchased from a Kansas retailer at the rate in effect at your address.
Example 3: An Anytown, Kansas resident purchases a laptop in Utah. The price of the laptop is $1,500. The seller charges 5% sales tax. If the current Anytown sales tax rate is 7.45%, the resident owes 2.45% (7.45% - 5%) use tax on the purchase price of $1,500. $1,500 X .0245 = $36.75.
