🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / KS
KS Notice 22-13 Kansas Retailers' Sales Tax 2022-11-14

Which Kansas sales tax return should retailers use after the ST-16 was discontinued?

Short answer: Kansas Notice 22-13 tells retailers that, effective January 1, 2023, the ST-16 Retailers' Sales Tax Return should no longer be used. The ST-16 was designed for retailers reporting sales in a single sales tax jurisdiction, while the ST-36 was designed for reporting sales in multiple jurisdictions but can also handle a single jurisdiction. Beginning January 1, 2023, all retailers should use the ST-36 Retailers' Sales Tax Return, whether they report sales in one jurisdiction or several. Returns are filed through the Kansas Customer Service Center on the Department's website.

Apply this to your situation

This page answers the general question as of 2022. Ezel answers yours, under current Kansas tax law, with citations.

Disclaimer: This is an official Kansas Department of Revenue Notice: public guidance the Department issues to explain Kansas tax law, most often a newly enacted statute. It states the Department's general interpretation and administration of the law; it does not have the force of law and is not a private ruling issued to any one taxpayer. It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Kansas Notice 22-13 is a filing-procedure notice for retailers. Effective January 1, 2023, the ST-16 Retailers' Sales Tax Return should no longer be used.

For many years, retailers filed the ST-16, which was designed for retailers reporting sales made in a single sales tax jurisdiction. The ST-36 was designed for retailers reporting sales in multiple jurisdictions, but it can also be used for a single jurisdiction.

Beginning January 1, 2023, all retailers should use the ST-36 Retailers' Sales Tax Return, whether reporting sales in one jurisdiction or several. Returns are filed through the Kansas Customer Service Center on the Department's website.

What this means for you

Kansas retailers

  • Stop using the ST-16 for periods on or after January 1, 2023.
  • File the ST-36 instead, even if all your sales are in a single tax jurisdiction.
  • File electronically through the Kansas Customer Service Center on the Department's website.

Common questions

Which form do I use now? The ST-36 Retailers' Sales Tax Return, for all retailers, beginning January 1, 2023.

What if I only sell in one jurisdiction? You still use the ST-36; it works for both single and multiple jurisdictions.

When does the change take effect? January 1, 2023.

How do I file? Through the Kansas Customer Service Center on the Department's website.

Citations and references

  • Kansas Department of Revenue Notice 22-13 -- announces that the ST-16 Retailers' Sales Tax Return is discontinued effective January 1, 2023, and that all retailers should file the ST-36 instead.

Source

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                       NOTICE 22-13

              ST-16 Retailers Sales Tax Return No Longer Used

                                   (NOVEMBER 14, 2022)

  For many years, retailers have filed sales tax returns on the ST-16 Retailers' Sales Tax

Return. This form was designed for retailers reporting sales made in a single sales tax jurisdiction.

   For the last several years, retailers have also filed sales tax returns on the ST-36 Retailers'

Sales Tax Return. This form was designed for retailers reporting sales made in multiple sales tax
jurisdictions, but it can also be used to report sales made in a single sales tax jurisdiction.

   Effective January 1, 2023, the ST-16 Retailers' Sales Tax Return should no longer be used.

Instead, all retailers should use the ST-36 Retailers' Sales Tax Return, whether reporting sales
made in a single sales tax jurisdiction or in multiple sales tax jurisdictions.

  To file your ST-36 Retailers' Sales Tax Return please go to the Kansas Customer

Service Center on the Department's website at: www.ksrevenue.gov

                                   TAXPAYER ASSISTANCE

  Additional copies of this notice, forms or publications are available from our web site,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                                Taxpayer Assistance Center
                               Kansas Department of Revenue
                               Scott Office Building, 1st Floor
                                      120 SE 10th Ave
                                       P. O. Box 3506
                                  Topeka, KS 66601-3506
                                    Phone: 785-368-8222
                                     Fax: 785-291-3614

Get today's answer for your situation

You just read a 2022 ruling on this question. Ezel checks current Kansas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.