Kansas Transient Guest Tax on Short-Term Rentals

Under K.S.A. 12-1692 et seq., counties and cities may impose a transient guest tax (typically 2-9%) on lodging rented for 28 consecutive days or fewer, including short-term rentals. Kansas state retailers' sales tax (6.5%) plus local sales taxes also apply to lodging gross receipts under K.S.A. 79-3603(g). The Kansas Department of Revenue administers collection. Operators must register for a sales tax account; marketplace platforms collecting payment may remit on behalf of hosts under marketplace facilitator rules in K.S.A. 79-3702.

Failure to register, collect, or remit transient guest or sales tax can result in tax assessments, penalties up to 25%, interest, and revocation of the sales tax registration certificate.