The Kansas state sales and use tax rate is 6.5 percent of the sale price of tangible personal property and taxable services sold at retail to the consumer. The retailer must charge a customer the combined sales tax rate that equals the sum of the applicable state rate plus all local sales tax rates. Local rates include cities and counties. Cities are authorized to impose a maximum sales tax rate of 3 percent, which includes 2 percent general and 1 percent special. Counties are authorized to impose a maximum 1 percent general sales tax rate. Special legislative action is required for more than 1 percent.