So far they don't. I know a lot of people have been hoping for this and I'm one of them, but so far they haven't. Some have said they have but no they've hugged and Sasuke has put his hand over Sakura's mouth to keep her quiet. Let's keep our finger crossed though and hopefully they will in the Shippuden series.
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As far as the series has gone, Sasuke has not kissed Sakura in Naruto.
Sakura doesn't love Naruto so why would she kiss someone she doesn't even like but in shippuden episode 206 she told Naruto she loved him in order to get him to come back to the leaf village but he saw threw her bulshitting she loves Sasuke but Sasuke doesn't even like sakura its all complicated the sires would be great is naruto and hinata ended up together and sasuke and sakura end up together but that's my opinion
that doesnt even happen
They kissed once in episode 3...Naruto and Sasuke were glaring when someone accidently pushed Naruto into Sasuke. They also kiss in episode 194 of Naruto Shippuden. Sadly, another accident...
that episode does not exist