The Salina, KS sales tax rate is 9.25% on most retail purchases, made up of 6.5% from the state of Kansas, 1.5% from Saline County, and 1.25% from the City of Salina. Groceries are taxed at a lower combined rate of 2.75%, and some locations inside special taxing districts carry a higher rate than the standard 9.25%.
How the 9.25% Rate Breaks Down
Three separate taxing authorities stack their rates on every taxable sale in Salina. The state levies the largest piece at 6.5% under K.S.A. 79-3603. Saline County adds 1.5%, and the City of Salina contributes 1.25%.1Kansas Office of Revisor of Statutes. Kansas Code 79-3603 – Retailers Sales Tax Imposed Rate State revenue supports highways, Medicaid, and education. County collections pay for sheriff patrols, road maintenance, and emergency services. The city’s portion funds police, fire, parks, and infrastructure inside Salina.
A retailer collects the full 9.25% in one transaction and then remits each government’s share separately. The Kansas Department of Revenue publishes an online rate locator that returns the exact rate for any address, which matters near district boundaries where the rate shifts within a few blocks.2Kansas Department of Revenue. Kansas Sales and Use Tax Rate Locator
Sales Tax on Groceries in Salina
Kansas phased out its state sales tax on food and food ingredients over three years under House Bill 2106. The state rate on groceries dropped from 6.5% to 4% in 2023, then to 2% in 2024, and reached 0% on January 1, 2025.3Kansas Department of Revenue. Publication KS-1223 – Food Sales Tax Rate Reduction The elimination applies only to the state’s share. Saline County’s 1.5% and the City of Salina’s 1.25% still apply, so Salina shoppers pay 2.75% on food at the register. Groceries bought inside a special taxing district will be taxed a bit higher.
The food exemption covers items usually thought of as groceries: meat, produce, dairy, canned goods, and baking ingredients. It does not cover prepared food sold for immediate consumption, such as deli meals or restaurant takeout, which stay taxable at the full 9.25%. A single receipt can therefore mix rates, with grocery items at 2.75% and hot prepared foods at 9.25% on the same trip.3Kansas Department of Revenue. Publication KS-1223 – Food Sales Tax Rate Reduction
Special Taxing Districts
Some locations in Salina sit inside a Community Improvement District or Transportation Development District that adds 1% to 2% on top of the standard 9.25%. These districts are geographically small, often covering a single shopping center or hotel. Shoppers at the Galaxy Center or guests near the Hilton Garden Inn, for example, may see a higher rate on their receipts.4City of Salina, Kansas. Economic Incentives – Community Improvement Districts and Transportation Development Districts The effective rate inside those zones can reach 10.25% or 11.25%.
Revenue from these districts is legally earmarked for improvements inside that specific footprint, like parking lot repairs, landscaping, or utility upgrades. If you’re unsure whether an address falls in one, the Kansas Department of Revenue’s address-based lookup will show the exact rate for that location.5Kansas Department of Revenue. Sales Tax Rate by Address
What Is Taxable in Kansas
Kansas taxes all tangible personal property sold at retail, which covers essentially every physical product you buy: clothing, electronics, furniture, household goods, building materials. Kansas also taxes a broader list of services than many states. Under K.S.A. 79-3603, taxable services include:
- Utilities: electricity, gas, water, and heat furnished to residential or commercial customers.
- Dry cleaning and laundry: professional laundry, dry cleaning, pressing, and dyeing (coin-operated laundry machines are excluded).
- Admissions: entry fees for amusement, entertainment, or recreation venues, including sporting events, theaters, and fairs.
- Meals and drinks served at restaurants, hotels, private clubs, and catered events.
- Hotel and lodging rentals.
- Car wash and wax services.
- Labor charges for installing, repairing, servicing, or maintaining tangible personal property.
- Phone, internet, and related telecommunications services sourced to Kansas.
This list catches people off guard. Getting your car repaired, having an appliance installed, or paying for admission to a game are all taxable transactions.1Kansas Office of Revisor of Statutes. Kansas Code 79-3603 – Retailers Sales Tax Imposed Rate Publication KS-1510 gives detailed guidance when the line between a taxable product and a taxable service is unclear.6Kansas Department of Revenue. Pub KS-1510 Sales Tax and Compensating Use Tax
Exemptions
K.S.A. 79-3606 exempts several categories of sales from Kansas sales tax. The ones most relevant to Salina buyers and businesses:
- Sales made directly to the state of Kansas, its political subdivisions, public or private nonprofit hospitals, and public or private schools, when the items are used for the organization’s core mission.
- Raw materials that physically become part of a finished product manufactured for sale. A bakery buying flour or a furniture maker buying lumber qualifies.
- Supplies consumed during manufacturing, such as solvents or welding gas.
- Machinery and equipment used as an integral part of production at a manufacturing or processing facility, along with repair parts and maintenance services for that equipment.
To claim any exemption, the buyer must give the seller a completed exemption certificate at the time of purchase or within 90 days afterward.7Kansas Office of Revisor of Statutes. Kansas Code 79-3606 – Exempt Sales Without that documentation, the seller must charge the full tax.8Kansas Department of Revenue. Kansas Sales and Use Tax Exemption Certificates Qualifying organizations receive numbered Tax Entity Exemption Certificates through the Department’s online application.9Kansas Department of Revenue. Exemption Certificate Welcome Page
Collecting and Filing as a Business
Any business selling taxable goods or services in Salina has to register with the Kansas Department of Revenue before its first sale. Registration is free and runs through the Department’s Customer Service Center, which uses a short questionnaire to identify which Kansas business taxes apply.10Kansas Department of Revenue. Business Registration
Filing frequency depends on annual tax liability. Businesses collecting $1,000 or less per year file annually, due January 25. Between $1,000.01 and $5,000, filings are quarterly and due by the 25th of the month after each quarter ends. Above $5,000, filings are monthly and due by the 25th of the following month. The Department assigns your frequency at registration and can change it as sales volume changes.11Kansas Department of Revenue. Filing Frequency FAQ Late filings accrue a penalty of 1% per month on the unpaid balance up to a 24% maximum, plus 8% annual interest for 2026.12Kansas Department of Revenue. Penalty and Interest
Online Purchases and Remote Sellers
Out-of-state businesses selling into Kansas must collect and remit Kansas sales tax once their sales into the state pass $100,000 in a calendar year. The obligation kicks in on the next transaction after the threshold is crossed, and the seller has 30 days to register.6Kansas Department of Revenue. Pub KS-1510 Sales Tax and Compensating Use Tax Kansas also has a marketplace facilitator law under K.S.A. 79-5601 that shifts collection to the platform itself, so purchases through Amazon, Etsy, and similar marketplaces are taxed at the correct Salina rate by the platform when the item ships to a Salina address.13Kansas Department of Revenue. Information for Marketplace Facilitators and Remote Sellers If an out-of-state seller doesn’t charge Kansas tax, the buyer owes compensating use tax at the same rate, reported on the individual income tax return.