The following tables compare selected tax rates and tax bases with those of nearby states.
Sales Tax
| Rate | Food | Non-prescription Drugs | |
| Kansas | 6.50% | 6.50% | Non-exempt |
| Missouri | 4.23% | 1.23% | Non-exempt |
| Nebraska | 5.50% | Exempt | Non-exempt |
| Colorado | 2.90% | Exempt | Non-exempt |
| Iowa | 6.00% | Exempt | Non-exempt |
| Arkansas | 6.50% | 0.13% | Non-exempt |
| Texas | 6.25% | Exempt | Exempt |
Motor Fuel Tax
(cents per gallon)
| Kansas | 24.03 | 26.03 |
| Missouri | 17.42 | 17.42 |
| Nebraska | 30.2 | 29.6 |
| Colorado | 22 | 20.5 |
| Iowa | 30.5 | 32.5 |
| Arkansas | 24.8 | 28.8 |
| Texas | 20 | 20 |
Source: Federation of Tax Administrators, as of January 1, 2020.
Cigarette Tax
| Excise Tax (cents per pack) | |
| Kansas | 129 |
| Missouri | 17 |
| Nebraska | 64 |
| Oklahoma | 203 |
| Colorado | 84 |
| Iowa | 136 |
| Arkansas | 115 |
| Texas | 141 |
Corporate Income Tax
| Tax Rate | Number of Brackets | Bracket Range | Apportionment Method | |
| Kansas1 | 4.00% | 1 | Flat Rate | Three factor |
| Missouri | 4.00% | 1 | Flat Rate | Sales |
| Nebraska | 5.58%-7.81% | 2 | $100,000 | Sales |
| Oklahoma | 6.00% | 1 | Flat Rate | Three factor |
| Colorado | 4.63% | 1 | Flat Rate | Sales |
| Iowa | 6.00%-12.00% | 4 | $25,000-$250,001 | Sales |
| Arkansas | 1.00%-6.50% | 6 | $3,000-$100,001 | Double Weighted Sales |
| Texas2 | N/A | N/A | N/A | Sales |
2 Texas imposes a franchise tax on entities with more than $1,130,000 total revenues at a rate of 0.75 percent, or 0.375 percent for entities primarily engaged in retail or wholesale trade, on lesser of 70.0 percent of total revenues or 100.0 percent of gross receipts after deductions for either compensation or cost of goods sold.
Source: Federation of Tax Administrators, as of February 2020.
Individual Income Tax
| Federal IRC Starting Point | Tax Rate Range | Number of Brackets | Bracket Range | Personal Exemption Single | Personal Exemption Married | Personal Exemption Dependent | |
| Kansas | Adjusted Gross Income | 3.10%-5.70% | 3 | $15,000-$30,000 | $2,250 | $4,500 | $2,250 |
| Missouri | Adjusted Gross Income | 1.50%-5.40% | 9 | $1,053-$8,424 | -1 | -1 | -1 |
| Nebraska | Adjusted Gross Income | 2.46%-6.84% | 4 | $3,290-$31,750 | $140 (credit) | $280 (credit) | $140 (credit) |
| Oklahoma | Adjusted Gross Income | 0.50%-5.00% | 6 | $1,000-$7,200 | $1,000 | $2,000 | $1,000 |
| Colorado | Taxable Income | 4.63% | 1 | Flat Rate | -1 | -1 | -1 |
| Iowa | Adjusted Gross Income | 0.33%-8.53% | 9 | $15,666-$74,970 | $40 (credit) | $80 (credit) | $40 (credit) |
| Arkansas | No Relation to Federal IRC | 2.00%-6.60% | 6 | $4,600-$80,801 | $26 (credit) | $52 (credit) | $26 (credit) |
| Texas | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Source: Federation of Tax Administrators, as of February 2020.
Edward Penner, Senior Economist
Edward.Penner@klrd.ks.gov
Eric Adell, Research Analyst
Eric.Adell@klrd.ks.gov
J.G. Scott, Director
JG.Scott@klrd.ks.gov