Kansas

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By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 2.7% - 4.6%
Standard Deduction
  • $3,000 ($7,500 for Married Couples)
  • Personal Exemption $2,250
    Dependent Exemption $2,250
    Earned Income Tax Credit (EITC) 17% Refundable
  • Business income completely exempt from personal income tax
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 7.00%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 33%
    Sales Tax Features (2015)
    State Sales Tax Rate 6.15%
    Average Local Sales Tax Rate 1.75%
    Average Combined State & Local Sales Tax Rate 7.9%
    State Sales Tax Treatment of Groceries Taxed at regular rate
    Local Sales Tax Treatment of Groceries Taxed
    Number of Services Taxed 74 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • "Amazon law" in effect
  • Sales tax applies to some digital goods and services
  • Property Tax Features (2015)
  • Levies a modest statewide property tax.
  • Levies a car tax.
  • Utilizes split roll system.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.24
    Diesel Tax Rate (per gallon) $0.27
    Cigarette Tax Rate (per pack) $0.79
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $78 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Personal income tax only

    Last updated January 13, 2015

     

    RESOURCES

     
    State Tax & Revenue Information
     
    Tax Expenditure Reports
     
    State Statutes & Legislation
     
    State Tax Forms
     
    State Legislative Summaries
     

    ORGANIZATIONS