Since 1937 Kansas imposed a compensating use tax on goods purchased from outside Kansas and used, stored or consumed in Kansas.
Its purpose is to protect Kansas retailers from unfair competition from out-of-state retailers who sell goods tax-free by applying a tax on these items equal to the Kansas rate.
It also helps to assure fairness to Kansans who purchase the same items in Kansas and pay Kansas sales tax. Individuals and businesses buying items from retailers in other states may be subject to Kansas use tax on those purchases.
This tax applies to the total cost of the merchandise, including postage, shipping, handling or transportation charges. It is the same as the combined state and local sales tax rate in effect where the buyer takes delivery in Kansas.
For individuals, it is usually the home. For businesses, it is where the items are used (office, shop, etc).