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Below is a snapshot of key features of Kansas' tax system. (Scroll Down)
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State & Local Revenue (FY08)
- General Revenue, Own-Source (GROS): $17.6 billion
- General Revenue as a Share of Income: 16.6%
- Tax Revenue: $11.9 billion
- Tax Revenue as Share of income: 11.2%
- Personal Income Tax (Share of Tax Revenue): 24.8% (25 out of 51)
- Corporate Income Tax (Share of Tax Revenue): 4.4% (17 out of 51)
- Sales & Excise Tax (Share of Tax Revenue): 34.4% (25 out of 51)
- Property Tax (Share of Tax Revenue): 31% (23 out of 51)
- Other Taxes (Share of Tax Revenue): 3.7% (20 out of 51)
Personal Income Tax Features (2011)
- 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
Corporate Income Tax Features (2011)
- Range of Tax Rates: 4.00%
- 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 (2011)
- State Sales Tax Rate: 6.30%
- Average Local Sales Tax Rate: 1.75%
- Average Combined State & Local Sales Tax Rate: 8.05%
- State Sales Tax Treatment of Groceries: Taxed at regular rate, but offsetting credit/rebate is available
- Local Sales Tax Treatment of Groceries: Taxed
- Number of Services Taxed: 74 out of 168 surveyed
- Streamlined Sales Tax Membership: Full
- Offers refundable food sales tax rebate
Property Tax Features (2011)
- Levies a modest statewide property tax.
- Levies a car tax.
- Utilizes split roll system.
Other Tax & Revenue Features (2011)
- 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: $77
Tax Policy Oversight
- Tax Expenditure Report: Yes
- Tax Incidence Analysis Capability: Personal income tax only
Last Updated August 25, 2011
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