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Kansas
By the Numbers

Kansas Below is a snapshot of key features of Kansas' tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $17.9 billion
  • General Revenue as a Share of Income: 16.4%
  • Tax Revenue: $11.4 billion
  • Tax Revenue as Share of income: 10.5%
  • Personal Income Tax (Share of Tax Revenue): 23.6% (18 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 3.1 % ( 19 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 34.4 % ( 25 out of 51)
  • Property Tax (Share of Tax Revenue): 34.4 % ( 26 out of 51)
  • Other Taxes (Share of Tax Revenue): 2.8 % (44 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 3.5% - 6.45%
  • Standard Deduction: $3,000 ($6,000 for Married Couples)
  • Personal Exemption: $2,250
  • Dependent Exemption: $2,250
  • Earned Income Tax Credit (EITC): 18% Refundable (2012)
Corporate Income Tax Features (2012)
  • Range of Tax Rates: 7.00%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 33%
  • Apportionment Factor (Property): 33%
  • Apportionment Factor (Sales): 33%
Sales Tax Features (2012)
  • State Sales Tax Rate: 6.15%
  • Average Local Sales Tax Rate: 1.70%
  • Average Combined State & Local Sales Tax Rate: 7.85%
  • 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 (2012)
  • Levies a modest statewide property tax.
  • Levies a car tax.
  • Utilizes split roll system.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.25
  • 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 October 4, 2012

Sources & Glossary