Filing UseTax ksrevenue.org

1) Compensating use tax is imposed by Kansas on goods purchased from outside the state and used, stored, or consumed in Kansas. It is meant to protect Kansas retailers from out-of-state competition and ensure fairness for Kansas consumers who pay sales tax. 2) Individuals and businesses that purchase items from out-of-state sellers must pay Kansas use tax if the seller did not charge Kansas sales tax. The use tax rate is equal to the combined state and local sales tax rate where the item is used. 3) Businesses must register with the Kansas Department of Revenue and file use tax returns to report and pay use tax on equipment and other items purchased for business use from out-of