Selected Kansas Tax Rates with Statutory Citation

Bingo Enforcement Tax

  • Bingo faces: $0.002 per face (K.S.A. 75-5176)
  • Instant bingo (pull-tabs) – 1% of printed retail sales price (K.S.A. 75-5176)
  • Reusable bingo cards, admission fees and other charges: 3% of gross receipts (K.S.A. 75-5176)

Car Line Tax/gross earnings

  • Car Line Tax/gross earnings: 2.5% (K.S.A. 79-907)

Cigarette Tax

  • Package of 20: $1.29 (K.S.A. 79-3310)
  • Package of 25: $1.61 (K.S.A. 79-3310)
  • $0.05 per milliliter of consumable material for electronic cigarettes (effective 07/01/17 K.S.A. 79-3399)

Corporation Tax

  • Total taxable Income @ 4.00% plus 3.00% surtax on taxable income over $50,000: 7.00% (Tax year 2011 and all tax years thereafter)(K.S.A. 79-32, 110)

Drycleaning

  • Environmental Surcharge/gross receipts: 2.5% (K.S.A. 65-34,150)
  • Solvent Fee (chlorinated)/gallon: $5.50 (K.S.A. 65-34,150)
  • Solvent Fee (non-chlorinated)/gallon: $0.55 (K.S.A. 65-34-151)

Drug Stamp Tax

Marijuana:

  • Processed: $3.50 per gram or portion of gram (K.S.A. 79-5202)
  • Wet Plant: $0.40 per gram or portion of gram (K.S.A. 79-5202)
  • Dry Plant: $0.90 per gram or portion of gram (K.S.A. 79-5202)

Controlled Substance:

  • Controlled Substance/gram or portion of gram: $200/gram or portion of gram (K.S.A. 79-5202)
  • Controlled Substance/50 dose unit or portion of unit: $2,000/50 dose unit or portion of unit (K.S.A. 79-5202)

Environmental Fee/gallon petroleum product

  • Environmental Fee/gallon petroleum product: $0.01 (each of two funds has maximum and minimum limits) (K.S.A. 65-34,117)

Individual Income Tax

Tax Rates, Resident, married, joint

  • Tax year 2018 and all tax years thereafter
    • taxable income not over $30,000: 3.1 % (K.S.A. 79-32,110)
    • taxable income over $30,000 but not over $60,000: $930 plus 5.25 % of excess over $30,000 (K.S.A. 79-32,110)
    • taxable income over $60,000: $2,505 plus 5.7 % of excess over $60,000 (K.S.A. 79-32,110)

Tax Rates, Resident, others

  • Tax year 2018 and all tax years thereafter
    • taxable income not over $15,000: 3.1 % (79-32,110)
    • taxable income over $15,000 but not over $30,000: $465 plus 5.25 % of excess over $15,000 (K.S.A. 79-32,110)
    • taxable income over $30,000: $1252.50 plus 5.7 % of excess over $30,000 (K.S.A. 79-32,110)

Liquor Gallonage Tax

  • Strong Beer and CMB/gallon: $0.18 (K.S.A. 41-501)
  • Alcohol and Sprits/gallon: $2.50 (K.S.A. 41-501)
  • Light Wine/gallon: $0.30 (K.S.A. 41-501)
  • Fortified Wine/gallon: $0.75 (K.S.A. 41-501)

Liquor Drink tax (Liquor-by-the-Drink - on-premises consumption; i.e., Drinking Establishments)

  • Gross receipts: 10.00% (K.S.A. 79-41a02)

Liquor Enforcement Tax (Off-premises consumption; i.e., Liquor Stores)

  • Gross receipts: 8.00% (K.S.A. 79-4101)

Mineral Tax

  • Oil/gross taxable value: 8.00% with 3.67% property tax credit (K.S.A. 79-4217, 4219)
  • Gas/gross taxable value: 8.00% with 3.67% property tax credit (K.S.A. 79-4217, 4219)
  • Coal/ton: $1.00 (K.S.A. 79-4217, 4219)

Motor Fuel Tax/per Gallon

  • Regular Motor Fuel/gallon: $0.24 (K.S.A. 79-34,141)
  • Gasohol/gallon: $0.24 (K.S.A. 79-34,141)
  • Diesel/gallon: $0.26 (K.S.A. 79-34,141)
  • LP-Gas/gallon: $0.23 (K.S.A. 79-34,141)
  • E-85/gallon: $0.17 (K.S.A. 79-34,141)
  • Compressed Natural Gas/126.67 CF or 5.66 pounds = GGE (gasoline gallon equivilent): $0.24 (K.S.A. 79-34,141)
  • Liquefied Nat Gas/6.06 pounds=DGE (diesel gallon equivalent): $0.26 (K.S.A. 79-34,141)
  • Trip Permits/each: $13.00/24 hr; $25.00/72 hr (effective 7/1/2006) (K.S.A. 79-34,118)

Oil Inspection Fee/barrel (50 gallons)

  • Barrel:$0.015 (K.S.A. 55-426)

Prepaid Wireless 911 Fee

  • 2.06% per retail transaction (K.S.A. 12-5371)

Privilege Tax

  • Banks total net income: 2.25% plus 2.125% surtax on taxable income over $25,000 4.375% K.S.A. (79-1107)
  • Trusts and S&Ls total net income: 2.25% plus 2.25% surtax on taxable income over $25,000 4.50% (K.S.A. 79-1108)

Property Tax

  • Property Tax (State levy) Assessed Valuation: 1.5 mills (K.S.A. 76-6b01)
  • State School District Finance Levy: 20 mills (K.S.A. 76-6b02)

Raffle License Fee

Raffle license fees are required for organizations where annual gross receipts from raffles is greater than $25,000. (Article 15 Section 3 of the Kansas Constitution)

  • More than $25,000 but does not exceed $50,000 = $25
  • Exceeds $50,000 but does not exceed $75,000 = $50
  • Exceeds $75,000 but does not exceed $100,000 = $75
  • Exceeds $100,000 = $100

Sales and Use Tax

  • State Retailers Sales Tax: 6.50% effective July 1 2015 (K.S.A. 79-3603)
  • State Compensating Use Taxes: 6.50% effective July 1 2015 (K.S.A. 79-3703)
  • Local Retailers Sales Tax up to 2.25% general and 2% special for counties; up to 3% general and 2% special for cities (K.S.A. 12-189)
  • Local Use Sales Tax up to 2.25% general and 2% special for counties; up to 3% general and 2% special for cities (K.S.A. 12-191)

Sand Royalty/per ton

  • $0.15/ton (K.S.A. 70a-102)

Tire Tax/per tire (New Tires)

  • New Tires (per tire): $0.25 (K.S.A. 65-3424)

Tobacco Tax (wholesale price)

  • Tobacco Tax (wholesale price): 10.00% (K.S.A. 79-3371)

Vehicle Rental Excise Tax/gross receipts

  • For rentals not exceeding 28 consecutive days: 3.5% (K.S.A. 79-5117)

Water Protection Fee/1,000 gallons

  • 1,000 gallons: $0.032 (82a-954)
  • $0.03 is collected for the Kansas Water Office and $.002 is collected for Health and Environment (K.A.R. 28-15-12.)

Clean Drinking Water Fee

  • 1,000 gallons: $0.030 (K.S.A. 82a-2101)