If you purchased items to be used or stored in Kansas but did not pay sales tax on those items, you must pay Use Tax to Kansas. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
If you are unsure as to the amount of tax due, use the following information to estimate the compensating use tax for calendar year 2022:
|
If line 3, K-40 is: Use Tax is: |
If line 3, K-40 is: Use Tax is: |
|
$0-$15,000 $6 |
$45,001-$60,000 $48 |
|
$15,001-$30,000 $21 |
$60,001-$75,000 $62 |
|
$30,001-$45,000 $35 |
$75,001 & over line 3 X .093% |
Where do I enter this in my account?
If you owe Kansas Use Tax, you can enter it in the program by following the steps below:
- State Section
- Kansas State Return
- Tax
For additional information pertaining to Kansas Use Tax, please refer to the Kansas K-40 Instructions.