--- title: "Do I need a seller's permit to sell on eBay in Kansas?" description: "Kansas: a marketplace-only seller needn't register, per the state's Streamlined Sales Tax entry. Direct sellers register; the Department charges no fee." canonical: https://resellerindex.com/tax/sellers-permit/kansas/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Kansas # Do I need a seller's permit to sell on eBay or Poshmark in Kansas? Generally no: Kansas's entry in the Streamlined Sales Tax Governing Board's marketplace seller chart (citing Notice 21-14) says a seller who only sells through a marketplace required to collect Kansas tax doesn't have to register and file, and the Department may not audit or assess marketplace sellers for facilitated sales. If you also make retail sales yourself in Kansas (your own site, Facebook, a craft show or flea market), the Department says you must register and collect the tax; no fee is required with the application, and the registration stays valid until canceled. Kansas calls it a Kansas retailers' sales tax registration, issued by the Kansas Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Kansas in short - **Sell only on marketplaces that collect the tax:** No: the state says registration is not required - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; no fee - **Resale certificate:** Resale Exemption Certificate (ST-28A) - **Garage and occasional sales:** Exempt: no more than two selling events a calendar year, totaling no more than 7 selling days - **Where to register:** [KDOR Customer Service Center (Business Registration Online) or Form CR-16](https://www.kdor.ks.gov/apps/kcsc/secure/default.aspx) ## If you sell only on eBay, Poshmark and other marketplaces Kansas's answer in the Streamlined Sales Tax marketplace seller chart (updated November 19, 2021, citing Notice 21-14) is that a seller who only sells through a marketplace required to collect Kansas tax doesn't register and file returns. Notice 21-14 says the facilitator collects on all taxable sales it facilitates regardless of whether the seller is registered, and that the Department shall not audit or assess tax against marketplace sellers for those sales, except where the facilitator relied on information the seller gave it. The rule: Senate Bill 50 (2021), sections 1 to 4; Notice 21-14 (November 1, 2021). > "regardless of whether the marketplace seller for whom sales are facilitated has registered to collect taxes or would have been required to collect taxes if the sale had not been facilitated" Kansas Department of Revenue, [Notice 21-14, Marketplace Facilitators: Products (November 1, 2021)](https://www.ksrevenue.gov/taxnotices/notice21-14.pdf), Statutory Language, New Section 3(a) Kansas's state retailers' sales tax rate is 6.50%, plus city and county taxes administered by the Department. Under Senate Bill 50 (2021), marketplace facilitators with more than $100,000 in Kansas sales collect and remit the tax on all taxable sales they facilitate, whether or not the seller is registered. Sources: [Marketplace Seller State Guidance](https://www.streamlinedsalestax.org/for-businesses/marketplace-sellers); [Notice 21-14, Marketplace Facilitators: Products (November 1, 2021)](https://www.ksrevenue.gov/taxnotices/notice21-14.pdf); [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html). ## If you also sell direct: your own site, Facebook, flea markets, consignment The Department says anyone who sells goods or provides taxable services must be registered to collect sales tax, whatever the business type, including nonprofits; sellers from other states at Kansas craft or trade shows and fairs need a permanent registration number too. You register with the Business Tax Application (Form CR-16) or online, and post the certificate in your place of business. - **Fee:** No fee: Pub. KS-1216 says no fee is required with the application (other than cigarette retailer fees). - **Renewal:** Valid until canceled at your request, or revoked for failure to file or pay or to post a bond on request. - **Register:** [KDOR Customer Service Center (Business Registration Online) or Form CR-16](https://www.kdor.ks.gov/apps/kcsc/secure/default.aspx) > "If you are making retail sales or providing taxable services in Kansas, you must register and collect the tax." Kansas Department of Revenue, [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html), Registration and Tax Numbers: Who Must Register > "Other than cigarette retailer fees (page 6), no fee is required with your application." Kansas Department of Revenue, [Pub. KS-1216, Business Tax Application](https://www.ksrevenue.gov/pub1216.html), Required Bonds and Fees Sources: [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html); [Pub. KS-1216, Business Tax Application](https://www.ksrevenue.gov/pub1216.html). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Resale Exemption Certificate (ST-28A)](https://www.ksrevenue.gov/pdf/st28a.pdf) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number When buying inventory from a wholesaler or another retailer, you give the seller Form ST-28A or the Streamlined certificate (PR-78SSTA). A resale certificate has two requirements: the items are for resale in the usual course of your business, and you hold a Kansas sales tax account number (except in drop shipments). A seller may require a copy of your registration certificate before honoring an ST-28A. Also accepted: The Streamlined Sales and Use Tax Agreement Certificate of Exemption (PR-78SSTA, Kansas). ### Thrift stores, estate sales and yard sales The Department lists estate sales, farm sales, garage sales and some auctions as sales that usually meet its isolated or occasional sale criteria, at which no sales tax is collected. ### Misusing a certificate A buyer who issues an exemption certificate to unlawfully avoid the tax is guilty of a misdemeanor and may be fined up to $1,000, imprisoned up to a year, or both; for misuse of an ST-28A the director may also increase the penalty by $250 or 10 times the tax due, whichever is greater, for each transaction. > "the buyer must have a Kansas sales tax account number, except in drop shipment situations" Kansas Department of Revenue, [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html), Resale Exemption (ST-28A) Sources: [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html); [Form ST-28A, Resale Exemption Certificate](https://www.ksrevenue.gov/pdf/st28a.pdf). ## Garage sales, yard sales and other occasional sales Exempt: no more than two selling events a calendar year, totaling no more than 7 selling days. No sales tax is collected at an isolated or occasional sale: infrequent, nonrecurring sales by a person not in the business of selling. The seller may not hold more than two selling events a calendar year (one or both lasting no more than 7 days in total) or hold itself out as in the business of selling that kind of property. An auction can qualify only if it isn't at a location regularly used for auctions and the goods weren't bought for resale. The rule: [K.S.A. 79-3606(l); definition, K.S.A. 79-3602(q)](https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0006.html). > "hold more than two selling events per calendar year, and the aggregate number of selling days for one or both events shall not exceed 7 calendar days" Kansas Department of Revenue, [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html), Isolated or Occasional Sales (what the seller shall not do) > "all isolated or occasional sales of tangible personal property, services, substances or things, except isolated or occasional sale of motor vehicles specifically taxed under the provisions of K.S.A. 79-3603(o)" Kansas Office of Revisor of Statutes, [K.S.A. 79-3606, Exempt sales](https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0006.html), K.S.A. 79-3606(l) Sources: [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html); [K.S.A. 79-3606, Exempt sales](https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0006.html); [K.S.A. 79-3602, Definitions](https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html). ## Worked examples ### Marketplace-only seller in Wichita Every sale goes through marketplaces required to collect Kansas tax. Kansas's Streamlined chart entry says you don't register or file for those sales, and Notice 21-14 says the Department won't audit or assess you for them unless the facilitator relied on information you gave it. ### A $60 sale at a Garden City craft show You need a Kansas registration (no fee). The Department's own rate example for Garden City is 8.95% (6.50% state, 1.45% Finney County, 1% city), so $60 x 8.95% = $5.37 of tax. ### A three-day garage sale in spring and another in fall Two events, six selling days in total, of your own things: an isolated or occasional sale, so no tax is collected. A third event that year, or more than 7 selling days in total, falls outside the Department's criteria. ### Misusing an ST-28A on a $500 purchase If $500 of goods bought on an ST-28A were for personal use, the 6.50% state tax is $32.50; the director may add $250 or 10 times the tax ($325), whichever is greater, so $325 for that transaction, on top of the misdemeanor penalties. ## Edge cases and details - A facilitator may contract with a very large seller (at least $1.0 billion of annual US gross sales, in Notice 21-14's words) to have the seller collect instead, and the Department can waive a facilitator whose sellers are substantially all (95% or more) already collecting; neither applies to a typical small reseller. - Kansas facilitators begin collecting with the next transaction after they pass $100,000, so a marketplace's collection start date is its own. - Keep sales tax records, including exemption certificates, for the current year and at least three prior years. - Pub. KS-1216 notes a Certificate of Registration or reporting number for each tax type, posted in a prominent place in your business. - Kansas's statute counts a nonrecurring sale by an auctioneer or agent on behalf of no more than two principals or households, none of them in the business of selling, as an isolated or occasional sale (K.S.A. 79-3602(q)). ## What to do 1. Marketplace-only: keep each platform's records showing it collected Kansas tax. 2. Any direct retail sales, including shows and flea markets: register before selling (Form CR-16 or online; no fee) and post the certificate. 3. Buying inventory for resale: give suppliers Form ST-28A (or PR-78SSTA) with your Kansas sales tax registration number, and pay tax on anything you later use yourself. 4. Planning more than two sale events a year? Check with a tax professional about whether you need to register. ## Common questions ### Is there a fee to register for Kansas sales tax? No. Pub. KS-1216 says no fee is required with the application (other than cigarette retailer fees), and the registration is valid until canceled. ### Can I use a Kansas resale certificate without a sales tax number? No. The Department says the buyer must have a Kansas sales tax account number (except in drop shipments), and Form ST-28A is only for businesses registered to collect Kansas sales tax. ### How many garage sales can I hold in Kansas without collecting tax? No more than two selling events a calendar year, with no more than 7 selling days in total, and you can't hold yourself out as in the business of selling. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Kansas: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/kansas/) - [Iowa: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/iowa/) - [Kentucky: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/kentucky/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Kansas's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Kansas Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Streamlined Sales Tax Governing Board: [Marketplace Seller State Guidance](https://www.streamlinedsalestax.org/for-businesses/marketplace-sellers), dated Nov 19, 2021; read Oct 23, 2026. Kansas entry (Notice 21-14, updated 11/19/2021): marketplace-only sellers don't register and file. - Kansas Department of Revenue: [Notice 21-14, Marketplace Facilitators: Products (November 1, 2021)](https://www.ksrevenue.gov/taxnotices/notice21-14.pdf), dated Nov 1, 2021; read Oct 23, 2026. Facilitators collect regardless of seller registration; no audit of sellers for facilitated sales. - Kansas Department of Revenue: [Pub. KS-1510, Sales Tax and Compensating Use Tax](https://www.ksrevenue.gov/pub1510.html); read Oct 23, 2026. Who must register, 6.50% rate, isolated or occasional sales, ST-28A rules, misuse penalties. - Kansas Department of Revenue: [Pub. KS-1216, Business Tax Application](https://www.ksrevenue.gov/pub1216.html); read Oct 23, 2026. No application fee; certificate valid until canceled. - Kansas Department of Revenue: [Form ST-28A, Resale Exemption Certificate](https://www.ksrevenue.gov/pdf/st28a.pdf); read Oct 23, 2026. Form text: registered buyers only, use other than resale. - Kansas Office of Revisor of Statutes: [K.S.A. 79-3606, Exempt sales](https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0006.html); read Oct 23, 2026. Exemption for isolated or occasional sales, subsection (l). - Kansas Office of Revisor of Statutes: [K.S.A. 79-3602, Definitions](https://ksrevisor.gov/statutes/chapters/ch79/079_036_0002.html); read Oct 23, 2026. Definition of isolated or occasional sale, subsection (q). Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them. Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored". © 2026 The Reseller Index. No trackers, no ad cookies.