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Kansas Consumer Tax Laws

All states must raise revenue from various sources in order to operate a government, provide important resources to the community, and ensure a working infrastructure. Most states collect both personal income tax and different types of consumer taxes, consisting of retail sales tax and excise taxes on gasoline and other items. Certain consumer goods, such as liquor and tobacco, incur particularly high tax rates because they are considered non-essential goods that are harmful (or potentially harmful) to society as a whole. Gasoline taxes typically are used to fix highways and related traffic infrastructure. States also impose what is known as a "use tax" for goods purchased in another state and then brought back to one's home state.

No one likes paying taxes, but without them states are unable to provide for shared public resources such as public schools, emergency crews, parks, and aid for low-income residents.

Overview of Kansas Consumer Tax Laws

While Kansas income tax rates were lowered in 2013, with scheduled reductions through 2018, most of its consumer taxes were not increased to make up the difference. However, Kansas did increase its retail sales tax rate to 6.15 percent the same year. The state has one of the nation's lowest gasoline taxes, at 24 cents per gallon, with relatively low taxes on alcoholic beverages as well.

The current rates for consumer taxes in Kansas are listed in the following table. See FindLaw's Tax Law section for more articles and resources.

Sales Tax 6.15% §79-3603 (plus local taxes)
Cigarette Tax 79¢ per pack of 20 cigarettes §79-3310
Gasoline Tax per Gallon 24¢ (26¢ for diesel) §§79-34, 141
Use Tax 6.15% §79-3703
Liquor Tax Beer 18¢ /gal.; Wine <14% 30¢ per gal., >14% 75¢/gal.; Spirits $2.50/gal. (additional taxes for on-premises consumption) §§41-501; 79-4101; 79-41a02
Gambling Tax NA

Note: State laws are always subject to change at any time, usually through the enactment of a new statute, but sometimes through court actions or other means. You may also want to contact a Kansas tax law attorney or conduct your own legal research to verify the state law(s) you are researching.

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