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Are digital goods taxable in Kansas?

Depends

Downloaded content is not taxable in Kansas because the statute has no digital products clause. Prewritten software is taxable however it is delivered.

Short answer	Content no; software yes
Authority	K.S.A. 79-3603
Last reviewed	2026-09-30

Why

K.S.A. 79-3603 has no clause taxing digital products, so e-books, music, video and data downloads are not taxed.

K.S.A. 79-3603(s) taxes prewritten computer software whether it is delivered on media, electronically or by load and leave.

Business vs. consumer buyers

AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.

Where the line is

A download that is software is taxable.

How AgentTax classifies digital goods

Downloads the buyer keeps: e-books, music, video, data files and other digital products transferred electronically. AgentTax routes downloads and data purchases to its digital good category.

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Frequently asked questions

Does Kansas tax e-books and digital music?: No. K.S.A. 79-3603 has no digital products clause. Prewritten software is taxable regardless of delivery.

Sources

K.S.A. 79-3603

This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.