Tax Facts 2023

This is the ninth edition of Kansas Tax Facts (“Tax Facts”), the previous editions being published in 1962, 1965, 1971, 1976, 1983, 1993, 2000, and 2010. This edition reflects legislation enacted through 2023 and tax receipts for state fiscal year 2023 and tax year 2022 for taxes generally reported on a calendar year basis.

The main purpose of Tax Facts is to provide basic information on state and local imposed taxes in a convenient handbook to be used as a reference resource on the Kansas tax system, particularly as that system has evolved since the publication of the eighth edition of Tax Facts in 2010.

Contents

• Section I – Kansas State and Local Tax Overview and Summary
  • Introduction
  • Combined State and Local Tax Revenue
• Section II – Recent Policy and Receipt History for Major Kansas State and Local Taxes
  • Individual Income Tax
  • Ad Valorem Property Taxes
  • Retail Sales and Compensating Use Taxes
  • Other Taxes
• Section III – Comparison of Various Selected Kansas Taxes With Other States
• Section IV – Detailed Information on Major State and Local Taxes
  • Income Taxes
  • Property Taxes
  • Sales and Use Taxes