The sales tax rate in Abilene, Kansas is 9.35%, effective July 1, 2025. That total combines the 6.50% Kansas state rate with 2.85% in local taxes layered on top. Most retail purchases carry the full rate, but groceries, prescription drugs, and several other categories are taxed at a lower rate or not at all.
How the 9.35% Breaks Down
Kansas imposes a statewide 6.50% sales tax on most retail transactions under K.S.A. 79-3603.1Kansas Office of Revisor of Statutes. Kansas Code 79-3603 – Retailers Sales Tax Imposed; Rate On top of that, Abilene shoppers pay five local taxes that add 2.85%:2City of Abilene. Taxes
- Dickinson County sales tax: 1.50%
- City General Fund: 0.50%
- County Radio Tax: 0.25%, sunsets in 2029
- City Street Fund: 0.25%, sunsets in 2034
- City Quality of Life Tax: 0.35%, sunsets in 2035
Three of those local taxes carry sunset dates and will expire unless renewed. The rate climbed from 9.00% to 9.35% on July 1, 2025, when the Quality of Life Tax took effect.2City of Abilene. Taxes If all three sunset taxes expired without renewal, the combined rate would fall back to 8.50%.
What the Full Rate Applies To
Kansas taxes three broad categories: the sale, rental, or lease of tangible personal property; labor services to install, repair, or maintain tangible personal property; and admission fees to places providing amusement, entertainment, or recreation, including county and local fairs.3Kansas Department of Revenue. Pub KS-1510 Sales Tax and Compensating Use Tax
Prewritten computer software is taxable whether delivered on a disc or downloaded, and so are modification and maintenance services for that software. Custom-built software developed for one buyer is exempt.3Kansas Department of Revenue. Pub KS-1510 Sales Tax and Compensating Use Tax Cable and subscriber television services are taxable at the full rate; digital satellite TV subscriptions are subject only to the 6.50% state rate and skip local tax.
What You Pay Less On
Groceries
Kansas eliminated the state sales tax on food and food ingredients as of January 1, 2025.4Kansas Department of Revenue. Food Sales Tax Rate Reduction The state portion dropped from 6.5% to 4% in 2023, to 2% in 2024, and to 0% in 2025.5Governor of Kansas. Governor Kelly Announces Food Sales Tax Completely Eliminated Local taxes still apply, so Abilene grocery shoppers pay 2.85% on qualifying food rather than the full 9.35%. Expect your receipt to show two separate tax rates: one for food items and one for everything else.
Prescriptions and Medical Equipment
Drugs dispensed under a prescription from a licensed practitioner are fully exempt, as is insulin for diabetes treatment. Kansas also exempts oxygen delivery equipment, kidney dialysis equipment, prosthetic devices, mobility-enhancing equipment prescribed by a licensed practitioner, and hearing aids with their batteries and replacement parts.6Kansas Office of Revisor of Statutes. Kansas Code 79-3606 – Property and Services Exempt From Tax
Residential Utilities
Residential electric and natural gas customers are exempt from the state portion of sales tax. Local jurisdictions may still apply their own levy, so in Abilene the 2.85% local total can still appear on a residential utility bill even though the 6.50% state tax does not. Commercial utility customers pay the full rate.
Agricultural Purchases
Farm machinery, repair parts, and maintenance services for agricultural equipment are exempt. So are animals, seeds, tree seedlings, and fertilizers, insecticides, herbicides, and pesticides purchased for agricultural use or soil erosion prevention on farmland.6Kansas Office of Revisor of Statutes. Kansas Code 79-3606 – Property and Services Exempt From Tax
Items Bought for Resale
A business buying inventory to resell can purchase those goods tax-free by giving the seller a completed Form ST-28A along with a valid Kansas sales tax registration number. The certificate only covers goods intended for resale. Tools, office supplies, and anything the business consumes itself stay fully taxable.7Kansas Department of Revenue. ST-28A Resale Exemption Certificate
Buying From Out of State
When you buy something from an out-of-state retailer that doesn’t charge Kansas sales tax, or charges a rate below 6.50%, you owe Kansas compensating use tax on the difference.8Kansas Department of Revenue. Consumers Compensating Use It applies to tangible personal property whether it was shipped into Kansas or picked up in another state and driven home.
The state use tax rate matches the sales tax rate at 6.50%, and local use tax may also apply where the city and county levy it.9Kansas Department of Revenue. Retailers Compensating Use Tax is calculated on the total cost including shipping and handling. Individual consumers report what they owe on Form CT-10U.8Kansas Department of Revenue. Consumers Compensating Use Most people overlook this on smaller purchases, but it technically covers everything from an online order to furniture bought on a trip across the state line.