Kansas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Kansas, with full citations and the original source on every page.
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Is Kansas participating in the new federal tax credit for donations to scholarship granting organizations?
Yes. Kansas Notice 26-10 explains 2026 Senate Bill 361, by which the State of Kansas elects to participate in the new federal tax credit for individuals' contributions to scholarship granting organiza…
Which Kansas income, privilege, and premium tax credits did 2026 Senate Bill 82 repeal?
Kansas Notice 26-09 explains 2026 Senate Bill 82, which deletes or repeals five income, privilege, and/or premium tax credits effective July 1, 2026. Section 2 amends K.S.A. 65-7107 to delete the cred…
Does Kansas give an income tax subtraction for portable benefit plan contributions for independent contractors?
Yes, beginning with tax years after December 31, 2026. Kansas Notice 26-08 explains 2026 House Bill 2602, which defines a "portable benefit plan" for independent contractors and amended K.S.A. 79-32,1…
Can Kansans deduct health care sharing ministry payments and shares on their state income tax?
Yes, beginning with tax years after December 31, 2026. Kansas Notice 26-07 explains 2026 Senate Bill 368 — enacted over the Governor's veto — which created the Health Care Sharing Ministries Tax Deduc…
Does Kansas offer an income tax credit for buying gun and ammunition storage?
Yes. For tax years 2026 through 2028, a Kansas resident individual can claim a credit against Kansas income tax equal to 25% of what they spend to buy lockable storage designed primarily for guns and …
Does Kansas give employers a tax credit for childcare expenses?
Yes. Kansas has an income and privilege tax credit for employers that help pay for their employees' child care, and 2026 Senate Bill 82 expanded it (applies to tax years beginning on or after January …
Does Kansas give fuel retailers a tax credit for selling higher ethanol blends?
Yes. A new Kansas income tax credit, created by 2026 Senate Bill 82 and added to K.S.A. 79-32,201 as subsection (h), lets a retail dealer claim $0.05 for each gallon of "higher ethanol blend" it sells…
Did Kansas extend its angel investor, Eisenhower Foundation, Cedar Crest, and aviation tax credits?
Kansas Notice 26-03 explains 2026 House Bill 2464, which extends four Kansas income tax credits. The angel investor credit (K.S.A. 74-8133) is extended through tax year 2031, and starting in tax year …
Are purchases by certain disabled veterans exempt from Kansas sales tax?
Yes, starting July 1, 2026. 2024 House Bill 2098 (now K.S.A. 79-3606h) exempts a qualifying disabled veteran's purchases of tangible personal property and services from Kansas sales tax — but NOT moto…
How does Kansas House Bill 2481 change transient guest tax and short-term rentals for the 2026 FIFA World Cup?
For the 2026 FIFA World Cup (held in Kansas City), House Bill 2481 makes temporary changes that run May 15 through July 25, 2026. It bars cities and counties from capping the number or duration of sho…
Can I still claim the Kansas food sales tax credit on my income tax return?
No. Kansas Notice 25-08 explains that the food sales tax credit under K.S.A. 79-32,271 — an individual income tax credit for taxpayers who bought food in Kansas, had federal adjusted gross income no g…
How did 2025 laws change Kansas individual income tax personal exemptions?
Kansas Notice 25-07 explains changes to Kansas individual income tax personal exemptions under K.S.A. 79-32,121. Under 2025 House Bill 2231 (Section 9): a filer using federal head-of-household status …
Will Kansas income and privilege tax rates drop under the 2025 revenue-triggered law?
Not for tax year 2026. Kansas Notice 25-06 explains 2025 Senate Bill 269, which sets up future income and privilege tax rate decreases that trigger only if state revenues exceed inflation-adjusted bas…
How is household income defined for the Kansas property tax refund for seniors and disabled veterans?
Kansas Notice 25-05 explains 2025 House Bill 2231, which amended K.S.A. 2024 Supp. 79-4508a to define "household income" for the property tax refund program for seniors 65 and over and disabled vetera…
What is the Kansas historic preservation tax credit and how much is it after the 2025 changes?
Kansas Notice 25-04 explains 2025 Senate Bill 227, which amended K.S.A. 2024 Supp. 79-32,211 to set new percentages for the income, privilege, or premium tax credit for restoring and preserving qualif…
Does Kansas exempt data center construction and equipment purchases from sales tax?
Yes, for qualified data centers that meet strict thresholds. Kansas Notice 25-03 explains 2025 Senate Bill 98, which added new subsection (xxxx) to K.S.A. 79-3606. A "qualified firm" that invests at l…
How did 2025 changes limit the Kansas Affordable Housing and Housing Investor tax credits?
Kansas Notice 25-02 explains 2025 House Bill 2289, which changed two housing credits. For the Kansas Affordable Housing Tax Credit (K.S.A. 79-32,306), HB 2289 caps the total credit that can be awarded…
Do Kansas meat processors need an exemption certificate for custom slaughtering and processing?
No. Kansas Notice 25-01 (which replaces and supersedes Notice 24-12) explains that the custom slaughtering, butchering, cutting, dressing, processing, and packaging of an animal for human consumption …
Can I deduct contributions to a Kansas adoption savings account on my income tax return?
Kansas Notice 24-22 explains 2024 House Bill 2465, which created the Adoption Savings Account Act and amended K.S.A. 79-32,117. Starting July 1, 2025, an individual can open an adoption savings accoun…
What is the Kansas state sales tax rate on food starting January 1, 2025?
Kansas Notice 24-21 reminds retailers that the state sales tax rate on food and food ingredients drops to 0.0% on January 1, 2025 -- the final step of the phase-out enacted by 2022 House Bill 2106 (K.…
If I sell my used car myself and buy another, how is Kansas sales tax figured?
Kansas Notice 24-19 explains 2024 House Bill 2098, which, for transactions on and after January 1, 2025, gives an individual a trade-in-style tax break even when they sell a used motor vehicle themsel…
How much is the Kansas adoption tax credit for 2024 and later?
Kansas Notice 24-20 explains how 2024 House Bill 2465 changed the Kansas adoption income tax credit under K.S.A. 79-32,202a. For tax years 2014 through 2023, the earlier credit rules still apply. Begi…
How did 2024 Senate Bill 410 change Kansas's SALT Parity Act for pass-through entities?
Kansas Notice 24-15 explains 2024 Senate Bill 410, which amended the Kansas SALT Parity Act (K.S.A. 79-32,284 through 79-32,289) effective for tax years beginning on or after January 1, 2022. The Act …
Can an individual subtract a CARES Act federal net operating loss carryback on the Kansas return?
Kansas Notice 24-17 explains 2024 Senate Bill 410 (Section 18), which amended K.S.A. 79-32,117 to add subsection (c)(xxix), a subtraction modification for individual taxpayers who carried back certain…
Can I subtract wages that federal law disallowed when I claimed a federal jobs credit on my Kansas return?
Kansas Notice 24-18 explains 2024 Senate Bill 410 (Section 18), which amended K.S.A. 79-32,117 to add a subtraction modification tied to federal jobs tax credits. When a taxpayer claims certain federa…
How does Kansas treat business interest expense that federal law limits under Section 163(j)?
Kansas Notice 24-16 explains 2024 Senate Bill 410 (Section 18), which amended K.S.A. 79-32,117 to clarify how Kansas treats the federal business interest deduction limited under Internal Revenue Code …
Why did Kansas update its 2024 withholding tax tables, and should I change my K-4?
Kansas Notice 24-06 explains that the Department updated its withholding tax tables to reflect the 2024 individual income tax changes made by 2024 Special Session Senate Bill 1 -- new tax rates (Secti…
What tax credit does the Kansas Pregnancy Resource Act give for donations to pregnancy centers?
Kansas Notice 24-14 explains the Pregnancy Resource Act, created by 2024 House Bill 2465. For tax years beginning after December 31, 2023, a taxpayer may claim a credit equal to 70% of contributions m…
Is equipment used to provide internet, phone, or video service exempt from Kansas sales tax?
Kansas Notice 24-13 explains a sales tax exemption created by 2024 House Bill 2098, which amended K.S.A. 79-3606 to add subsection (uuuu). It exempts (A) all sales of equipment, machinery, software, a…
Is custom slaughtering and processing of an animal for the owner's own use exempt from Kansas sales tax?
Kansas Notice 24-12 explains a sales tax exemption created by 2024 House Bill 2098, which amended K.S.A. 79-3606 to add subsection (rrrr). It exempts all sales of the services of slaughtering, butcher…
What are the new Kansas privilege tax rates for banks starting in tax year 2024?
Kansas Notice 24-11 explains privilege tax rate cuts made by 2024 Special Session Senate Bill 1, Sections 12 and 13, which amended K.S.A. 79-1107 and K.S.A. 79-1108. For tax year 2024 and all years af…
How did 2024 changes affect who qualifies for the Kansas homestead property tax refund?
Kansas Notice 24-10 explains changes to the Kansas homestead property tax refund program (K.S.A. 79-4501 et seq.) made by 2024 House Bill 2760, a broader veterans-and-military bill. Section 74 amended…
How much is the Kansas child and dependent care tax credit for 2024?
Kansas Notice 24-09 explains an increase to the Kansas child and dependent care credit made by 2024 Special Session Senate Bill 1, Section 17, which amended K.S.A. 79-32,111c. The Kansas credit had eq…
What changed for Kansas individual income tax in 2024 -- rates, Social Security, deductions, and exemptions?
Kansas Notice 24-08 summarizes several individual income tax changes made by 2024 Special Session Senate Bill 1, effective for tax year 2024 and after. Tax rates (K.S.A. 79-32,110) become two brackets…
What are the new penalties for an employer that pays Kansas withholding tax late?
Kansas Notice 24-07 explains a change to late-payment penalties for employer withholding tax, made by 2024 Senate Bill 410, Section 17, which amended K.S.A. 79-32,107. Under prior law, an employer tha…
Do manufacturer coupons reduce the price Kansas charges sales tax on?
Kansas Notice 24-05 explains that 2024 House Bill 2098, New Section 4, changed the definition of "selling price" for Kansas retailers' sales tax, effective July 1, 2024. It amended K.S.A. 2023 Supp. 7…
Can I deduct contributions to a Kansas first-time home buyer savings account?
Kansas Notice 24-04 explains that 2024 Senate Bill 360, Section 2, amended K.S.A. 79-32,117 to expand the income tax subtraction for contributions to a first-time home buyer savings account. Under sub…
Can I deduct 529 education savings or ABLE account contributions on my Kansas return, and when?
Kansas Notice 24-03 explains that 2024 Senate Bill 360, Section 2, amended K.S.A. 79-32,117 to expand the income tax subtraction for contributions to certain education savings accounts and ABLE accoun…
How does the Kansas Disability Employment Act tax credit work?
Kansas Notice 24-02 explains that 2024 Senate Bill 15, Section 4, amended K.S.A. 79-32,273 -- now known as the disability employment act -- to continue and expand the income tax credit for buying good…
Are manufacturer cash rebates on a new vehicle exempt from Kansas sales tax?
Kansas Notice 24-01 explains that 2022 Senate Substitute for House Bill 2239 amended the definition of "sales or selling price" in K.S.A. 79-3602(ll)(3)(E) to remove the sunset on excluding certain ma…
How does Kansas decide whether a county appraiser's office is doing its job properly, and what happens to a county that fails?
Kansas scores every county appraiser's office on a 100-point Compliance Scorecard each year -- 50 points for statistical accuracy (median ratio and COD from a sales ratio study), 42 for mass-appraisal…
Who files the release of a Kansas tax warrant after a taxpayer pays a delinquent tax?
Kansas Notice 23-13 explains a new procedure, effective January 1, 2024, for releasing tax warrants after a delinquent tax is paid. Under 2023 House Bill 2002 (New Section 1, now K.S.A. 75-5148a), whe…
What appraisal standards must Kansas county appraisers follow when valuing property for property taxes, and are property owners considered intended users of that appraisal?
Kansas county and district appraisers must perform all appraisal functions in conformity with the 2024 Edition of USPAP for the 2024 valuation year and beyond. Notably, the directive states that count…
What is the Kansas state sales tax rate on food, and when does it drop?
Kansas Notice 23-12 explains the phased reduction of the state sales tax rate on food and food ingredients. Under 2022 House Bill 2106 (Section 1, now K.S.A. 79-3603d), the state rate on food and food…
How did Kansas change how often retailers must file sales tax returns in 2024?
Kansas Notice 23-11 explains that 2022 House Bill 2136 (Section 18) amended K.S.A. 79-3607 to raise the dollar thresholds that set how often a retailer must file Kansas sales tax returns, effective on…
Why is the Kansas corporate income tax normal rate dropping to 3.5%?
Kansas Notice 23-10 explains that the normal corporate income tax rate is dropping from 4% to 3.5%, effective for tax years beginning in 2024, while the 3% surtax stays the same. The cut is required b…
Did Kansas increase its research and development tax credit and who can claim it?
Kansas Notice 23-09 explains that 2022 House Bill 2239 (Section 41) amended K.S.A. 79-32,182b to increase and broaden the Kansas research and development income tax credit. Starting with tax year 2023…
What is the Kansas Affordable Housing Tax Credit and how does it work?
Kansas Notice 23-08 explains the Kansas Affordable Housing Tax Credit Act, created by 2022 House Bill 2237 (Sections 1-6, now K.S.A. 2022 Supp. 79-32,304 through 79-32,309). For tax years beginning af…
What is the Kansas Housing Investor Tax Credit and who can claim it?
Kansas Notice 23-07 explains the Kansas Housing Investor Tax Credit Act, created by 2022 House Bill 2237 (Sections 7-12, now K.S.A. 79-32,310 through 79-32,315). For tax year 2022 and after, a qualifi…
Do 100% disabled veterans get an extra Kansas income tax personal exemption?
Yes. Kansas Notice 23-06 explains that 2022 House Bill 2239 (Section 40) added a new subsection (b) to K.S.A. 79-32,121 giving certain disabled veterans an additional Kansas income tax personal exempt…
How did Kansas change first-time home buyer savings accounts and the related income tax modification?
Kansas Notice 23-05 explains changes made by 2023 House Bill 2197 to the First-Time Home Buyer Savings Account Act and the related Kansas income tax modification, effective for tax year 2022 and after…
What is the Kansas Apprenticeship Act tax credit for employers?
Kansas Notice 23-04 explains the Kansas Apprenticeship Act, created by 2023 House Bill 2292 (Sections 1-6). Section 3 creates a nonrefundable, nontransferable Kansas income tax credit for eligible emp…
How much is the Kansas tax credit for contributions to a scholarship granting organization?
Kansas Notice 23-03 explains changes to the Tax Credit for Low Income Students Scholarship Program, made by 2023 House Substitute for Senate Bill 113. Section 13 amended K.S.A. 72-4357 so that, for ta…
What is the minimum age to buy tobacco products in Kansas, and what must retailers do?
Kansas Notice 23-01 tells tobacco retailers that, under 2023 House Bill 2269, the minimum age to purchase tobacco products in Kansas changed to 21 years of age, effective July 1, 2023. This is a retai…
Are separately stated delivery charges subject to Kansas sales tax?
Kansas Notice 23-02 explains that, beginning July 1, 2023, delivery charges that are separately stated on the invoice, bill of sale, or similar document given to the purchaser are excluded from the "s…
What is the Kansas SALT Parity Act and how does the pass-through entity tax election work?
Kansas Notice 22-16 explains the SALT Parity Act, created by 2022 House Bill 2239 (New Sections 1-6), effective for tax year 2022 and after. It lets certain pass-through entities -- S corporations and…
What is the Kansas Targeted Employment Act credit for hiring people with developmental disabilities?
Kansas Notice 22-14 explains the Kansas Targeted Employment Act, created by 2022 House Bill 2703 (New Sections 1-6). For tax years 2022 through 2027, a "targeted employment business" -- an employer au…
How much is Kansas cutting the state sales tax on food, and what food qualifies?
Kansas Notice 22-15 explains the phased reduction of the state sales and compensating use tax rate on food and food ingredients, enacted by 2022 House Bill 2106. The state rate, currently 6.5%, drops …
Which Kansas sales tax return should retailers use after the ST-16 was discontinued?
Kansas Notice 22-13 tells retailers that, effective January 1, 2023, the ST-16 Retailers' Sales Tax Return should no longer be used. The ST-16 was designed for retailers reporting sales in a single sa…
How did Kansas increase the historic preservation tax credit for smaller cities?
Kansas Notice 22-12 explains changes to the Kansas historic preservation tax credit made by 2022 House Bill 2237 (Section 24), which amended K.S.A. 79-32,211. The existing credit -- 25% of qualified e…
Browse Kansas rulings by topic
These are official tax letter rulings and advisory opinions issued by Kansas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.