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. Additionally, certain services are not subject to the retail sales tax. For purposes of this article, the term “sales tax” refers to both sales and use tax. InContinue reading “Briefing Book 2026: Sales Tax Exemptions”
Category Archives: Taxation
Briefing Book 2026: An Overview of the Board of Tax Appeals Financing
Introduction The Board of Tax Appeals is the highest administrative tribunal to hear appeals relating to ad valorem (property), income, sales, compensating use, and inheritance taxes, along with other matters involving taxation by state and local taxing authorities. The Board is divided into two divisions: Fee Fund Financing Prior to FY 2012, the Board wasContinue reading “Briefing Book 2026: An Overview of the Board of Tax Appeals Financing”
Briefing Book 2026: Local Sales Tax Authority and Apportionment
Local Sales Tax Overview The Kansas state sales tax dates to 1937, but local units of government did not receive authority to impose sales taxes until 1970. While this authority was briefly repealed in 1972, taxes enacted under the 1970 law were grandfathered into continuing existence and broad authority was reinstated in 1973. [Note: AnyContinue reading “Briefing Book 2026: Local Sales Tax Authority and Apportionment”
Tax Facts Supplement 2025
The ninth edition of Kansas Tax Facts (“Tax Facts”) was published in December 2023. This addendum is designed to supplement and update that publication by providing information on legislation enacted through 2025 and tax receipts for state fiscal year 2025 and tax year 2024 for taxes generally reported on a calendar year basis. The mainContinue reading “Tax Facts Supplement 2025”
Tax Facts Supplement 2024
The ninth edition of Kansas Tax Facts (“Tax Facts”) was published in December 2023. This addendum is designed to supplement and update that publication by providing information on legislation enacted through 2024 and tax receipts for state fiscal year 2024 and tax year 2023 for taxes generally reported on a calendar year basis. The mainContinue reading “Tax Facts Supplement 2024”
Report of Special Committee on Taxation to the 2024 Kansas Legislature
The Special Committee on Taxation (Committee) was created by the Legislative Coordinating Council to study entity-based sales tax exemptions, the extent of tax credits in Kansas, the authorization of local sales taxes, and property valuation issues, especially those associated with 2023 Senate Concurrent Resolution 1611. The Committee was authorized to meet for two days
Department of Commerce
The Kansas Department of Commerce (Department) serves as the State’s lead economic development agency. Under the Secretary of Commerce, there are six program groups: Administration, Business Development, Workforce Services, Community Development, International Business, and Tourism. This memo, while not exhaustive, summarizes the variety of programming and services designed to stimulate economic growth in Kansas.
Selected Tax Rate Comparisons
The following tables compare selected tax rates and tax bases with those of nearby states.
Considerations for Economic Development Projects
This memorandum provides information on how communities collaboratively prepare for economic development projects.
Kansas Retail Sales Tax Exemptions
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.
You must be logged in to post a comment.