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Kansas State Tax

Kansas State Tax Kansas State Tax

There are a number of taxes applicable to the state of Kansas, which includes sales tax and three income brackets for personal income taxation.  Kansas state taxation is slightly below the national average and taxpayers pay roughly $3,911 in taxes per capita.

Kansas state sales tax – 6.3%, food and drugs exempt. 

Kansas state personal income tax 

- Three income brackets for single filings

o 3.5% for income below $15,000

o 6.25% for income between $15,000 and $30,000 (over 30k for couples)

o 6.45% for income over $30,000 (over 60k for couples)

- Tax returns are due on March 15, percentage penalties for late filings, up to 50% for a year delay

Kansas state excise taxes

Taxes assessed on vehicles, alcohol, tobacco, gasoline and are in addition to federal excise taxes. 

- $.79 per package of 20, $.99 tax on cigarette packages of 25

- $2.50 tax per gallon of liquor

- $.18 on strong beer, $.30 on light wine, $.75 on fortified wine.

- $.24 a gallon on gasoline , $.26 on diesel

Kansas State marijuana taxes

- Processed - $3.50/gram

- Wet Plant - $.40/gram

- Dry Plant - $.90/gram

Only drug dealers pay these taxes.  Anyone that produces, ships transports or imports 28 grams of marijuana in Kansas is a drug dealer.

Kansas inheritance tax 

The current Kansas state ax on estates stands at .5% - 3% with an exemption of $1,000,000.  Estates exceeding the exemption must file Form K-706 within 9 months of the death of the individual.  

Kansas payroll taxes

State Disability Insurance – none

State Unemployment Insurance - .11% to 7.4%, wage base is $8,000.  Employer contribution is 6% for construction, 4% for all others.

Exemptions

- Single - $2,250

- Married - $4,5000

- Dependents -$2,250

Military, civil service, state and local government in-state pensions are exempt.  No state states on Social Security benefits for individuals making less than $75,000.  VA benefits not taxed.

Corporate income tax - 4% plus 3.05% surcharge on income over $50,000 and 3% surcharge for income under $50,000.

Misc

Social Security, railroad retirement and life insurance benefits are not taxed under Kansas law.  Gaming winnings from the lottery, casinos or horse racing are taxed.

Military personnel are taxed by federal income tax rules unless receiving some income in Kansas.  Military income then factors into that tax determination.

Property tax is assessed at fair market value, apprised and tax collected at the county level.  At least half of property taxes are due Dec 20 with tax assessments being sent around November.

Intangible tax returns must be filed for income exceeding $5 income on savings accounts, stocks, bonds and other financial tools.  This form discloses the income and the bill is sent and assessed once the form is filed.

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