Category Archives: Taxation

The following tables compare selected tax rates and tax bases with those of nearby states.

This memorandum provides information on how communities collaboratively prepare for economic development projects.

The Kansas retail sales tax is levied statewide at the rate of 6.5 percent on retail sales of tangible personal property and certain services, absent specific exemption. Specific exemptions may be found in KSA 79-3603 and KSA 79-3606. Additionally, certain services are not subject to the retail sales tax.

The Kansas Creative Arts Industries Commission (KCAIC), housed within the Department of Commerce, is charged with growing the creative industries sector of the Kansas economy. The KCAIC also provides assistance for film crews, including location scouting, serving as a facilitator, and lending support during production.

This memorandum summarizes changes made to Kansas income tax from 2012 through 2017. Additionally, it covers tax credits impacted by those change, as well as the fiscal effects to state tax receipts.

This memorandum provides information on the mortgage registration tax and statutory fees for recording documents with county registers of deeds. The mortgage registration tax was repealed in 2019.

This memorandum provides a summary of the tax amnesty legislation passed by the 2015 Legislature that allowed individuals who were delinquent on their taxes on or before December 31, 2013, to have penalties and interest waived on all delinquent payments during a prescribed window of time in 2015. This program was similar to one enacted by the Legislature in 2010.

The Streamlined Sales and Use Tax Agreement (SSUTA) is a multi-state cooperative agreement intended to simplify the administration of state sales tax systems and encourage remote sellers to collect and remit sales and use taxes. Since 2003, 24 states have enacted SSUTA-conforming laws. Kansas was the first state with effective conforming legislation.

This memorandum provides an overview of the STAR Bond program using the Q&A format. Information addresses the program, financing criteria, and eligible uses of bond proceeds.