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.
No Kansas rulings match these filters
Try a different search term or clear the filters.
What is the Kansas commercial restoration and preservation tax credit for older buildings?
Kansas Notice 22-11 explains the Commercial Restoration and Preservation Credit under the Historic Kansas Act, created by 2022 House Bill 2237 (New Sections 13-14), for tax years beginning after Decem…
What Kansas income tax credits are available for aviation and aerospace employers and employees?
Kansas Notice 22-10 explains new aviation and aerospace income tax credits created by 2022 House Bill 2239 (New Sections 10-15), beginning in tax year 2022. There are three credits. First (Section 11)…
What is the Kansas short line railroad tax credit for track maintenance?
Kansas Notice 22-05 explains a new short line railroad income tax credit created by 2022 House Bill 2239 (New Section 18), for tax years 2022 through 2031. An eligible taxpayer -- a Class II or Class …
What is the new Kansas homestead property tax refund for seniors and disabled veterans?
Kansas Notice 22-09 explains a new homestead property tax refund program created by 2022 House Bill 2239 (New Section 17), effective for tax year 2022 and after. It refunds the amount by which a claim…
Did Kansas extend the Rural Opportunity Zone income tax credit and student loan program?
Kansas Notice 22-08 explains that 2022 House Bill 2239 (Sections 31 and 43) extended the Rural Opportunity Zone (ROZ) program. Section 31 amends K.S.A. 74-50,223 to extend the cutoff for an individual…
Can Kansas teachers get an income tax credit for buying classroom supplies?
Kansas Notice 22-07 explains a new income tax credit for teachers' purchases of school and classroom supplies, created by 2022 House Bill 2239 (New Section 16), effective for tax year 2022 and after. …
How did Kansas expand the employer child day care assistance tax credit?
Kansas Notice 22-06 explains changes to the employer child day care assistance tax credit made by 2022 House Bill 2237 (Section 23), which amended K.S.A. 79-32,190. Two changes are made. First, new su…
What is the Kansas COVID-19 Retail Storefront Property Tax Relief and who can claim it?
Kansas Notice 22-04 explains the COVID-19 Retail Storefront Property Tax Relief Act, created by 2022 House Bill 2136 (New Sections 1-13), which provides assistance to certain for-profit businesses imp…
What is the Kansas tax credit for contributions to community and technical colleges?
Kansas Notice 22-03 explains a tax credit for contributions to community colleges and technical colleges, created by 2022 House Bill 2239 (Section 42), which amended K.S.A. 79-32,261. For tax years 20…
Did Kansas repeal the accelerated monthly filing frequency for sales tax?
Kansas Notice 22-02 explains that 2022 House Bill 2136 (Section 18) amended K.S.A. 79-3607 to repeal the "Accelerated Monthly" sales tax filing frequency, effective July 1, 2022. Retailers' sales tax …
Is fencing for agricultural land or disaster repair exempt from Kansas sales tax?
Kansas Notice 22-01 explains a sales tax exemption for fencing, created by 2022 House Bill 2239 (Section 45), which amended K.S.A. 79-3606d. It provides two exemptions. First, a disaster-related exemp…
When must a lodging marketplace facilitator collect Kansas sales and transient guest tax on short-term rentals?
Kansas Notice 21-24 explains how 2021 Senate Bill 50 (New Sections 1-4) applies to marketplace facilitators that provide lodging. A marketplace facilitator is a platform that contracts with sellers to…
Did Kansas eliminate click-through nexus for out-of-state retailers, and what replaced it?
Kansas Notice 21-23 explains that 2021 Senate Bill 50 (Section 14) amended K.S.A. 79-3702 to eliminate the 'click-through' nexus provisions for affiliated persons in the compensating use tax act. Prev…
When must an out-of-state remote seller collect Kansas sales and use tax?
Kansas Notice 21-17 explains that 2021 Senate Bill 50 (Section 14) amended K.S.A. 79-3702 to expand 'retailer doing business in this state' and create an economic-nexus 'remote seller' category with a…
When must a marketplace facilitator that sells products collect Kansas sales or use tax?
Kansas Notice 21-14 explains how 2021 Senate Bill 50 (New Sections 1-4) applies to marketplace facilitators that sell products -- the first Kansas law to recognize marketplace facilitator platforms. A…
When is a motor vehicle sold to a nonresident exempt from Kansas sales tax, and what did the revised Form ST-8B change?
Kansas Notice 21-26 explains that the sales tax exemption for a motor vehicle, semitrailer, pole trailer, or aircraft sold in Kansas to a bona fide resident of another state is unchanged, and that the…
If someone fraudulently obtained unemployment benefits in my name, do I owe Kansas income tax on it?
Kansas Notice 21-20 explains that an individual whose identity was fraudulently used to obtain unemployment compensation -- or other compensation -- that the individual never received does not have to…
How does the Kansas first-time home buyer savings account work and what is the tax benefit?
Kansas Notice 21-06 explains that 2021 House Bill 2187 established the First-Time Home Buyer Savings Account Act and amended K.S.A. 79-32,117 to add income tax modifications for these accounts, effect…
Can I itemize on my Kansas return without itemizing federally, and what is the new standard deduction?
Kansas Notice 21-02 explains two individual-deduction changes made by 2021 Senate Bill 50, effective for tax year 2021 and after. First, Section 9 amended K.S.A. 79-32,119 to raise the standard deduct…
What changes did Kansas make to the Angel Investor Tax Credit in 2021?
Kansas Notice 21-13 explains that 2021 Senate Bill 66 revised the Kansas Angel Investor Tax Credit Act. It (1) amended definitions -- changing which debt instruments count as 'qualified securities' (d…
What did Kansas change about the High Performance Incentive Program (HPIP) investment tax credit in 2021?
Kansas Notice 21-12 explains that 2021 Senate Bill 65 (Section 2) amended K.S.A. 79-32,160a to make two changes to the High Performance Incentive Program (HPIP) investment tax credit. First, it remove…
Can Kansas employers keep withholding based on an employee's primary work location while they telework?
Kansas Notice 21-03 explains that 2021 Senate Bill 47 (New Section 9) gives employers an option for income tax withholding on teleworkers during tax years 2021 and 2022. For wages paid January 1, 2021…
Why did Kansas update its income tax withholding tables for 2021, and what are the new standard deduction amounts?
Kansas Notice 21-22 announces that, because 2021 Senate Bill 50 (Section 9) amended K.S.A. 79-32,119 to raise the Kansas standard deduction, the Department updated its income tax withholding tables ef…
What does the Kansas Taxpayer Protection Act require of paid income tax return preparers?
Kansas Notice 21-21 explains the Kansas Taxpayer Protection Act, created by 2021 Senate Bill 47 (New Sections 1-6) and effective on and after January 1, 2022. It applies to 'paid tax return preparers'…
What privilege tax deduction did Kansas add for interest on agricultural and single-family residence loans?
Kansas Notice 21-18 explains that 2021 Senate Bill 15 (Section 10) amended K.S.A. 79-1109 to add a new deduction from net income for privilege tax purposes, available for all tax years commencing afte…
Can Kansas financial institutions subtract FDIC premiums disallowed on their federal return for privilege tax?
Kansas Notice 21-16 explains that 2021 Senate Bill 50 (Section 11) amended subsection (c) of K.S.A. 79-32,138 to add a new subtraction modification for the privilege tax. For all taxable years commenc…
Are manufacturer cash rebates on a new motor vehicle exempt from Kansas sales tax, and how long does the exclusion last?
Kansas Notice 21-15 explains that 2021 House Bill 2143 amended the definition of 'sales or selling price' in K.S.A. 79-3602(ll)(3)(E) to extend the sunset of the exclusion for certain manufacturer cas…
Is there a Kansas tax credit for contributions to the Friends of Cedar Crest Association?
Kansas Notice 21-11 explains that 2021 Senate Bill 47 (New Section 8) created an income or privilege tax credit for contributions to the Friends of Cedar Crest Association, for tax years 2021 through …
Is there a Kansas tax credit for contributions to the Eisenhower Foundation?
Kansas Notice 21-10 explains that 2021 Senate Bill 47 (New Section 7) created an income or privilege tax credit for contributions to the Eisenhower Foundation, for tax years 2021 through 2025. The cre…
When are Kansas non-corporate income tax returns due, and do I need a separate Kansas extension?
Kansas Notice 21-09 explains that 2021 Senate Bill 47 (Section 13) amended K.S.A. 79-3221 to restate the filing deadline for income tax returns of taxpayers who do not file corporate income tax return…
What business-income tax changes did Kansas make in 2021 Senate Bill 50?
Kansas Notice 21-08 summarizes several business-income changes made by 2021 Senate Bill 50, effective beginning tax year 2021. It adds a subtraction for 100% of global intangible low-taxed income (GIL…
When are Kansas corporate income tax returns due after 2021 Senate Bill 50?
Kansas Notice 21-07 explains that 2021 Senate Bill 50 (Section 6) amended K.S.A. 79-3221 to change the corporate income tax filing deadline. Effective immediately, for tax year 2020 and all later year…
Which Kansas counties are rural opportunity zones now, and how long does the ROZ credit last?
Kansas Notice 21-05 explains that 2021 Senate Bill 47 (Sections 11, 12, and 15) expanded and extended the Rural Opportunity Zone (ROZ) program. Section 11 amends K.S.A. 74-50,222 to define a 'rural op…
What is the Kansas disabled access credit for home accessibility renovations after 2021?
Kansas Notice 21-04 explains that 2021 Senate Bill 66 (Section 4) amended K.S.A. 79-32,176a, the income tax credit for home renovations made for a disabled family member's access. Effective for tax ye…
Did Kansas extend the 2020 tax filing and payment deadline, and to when?
Kansas Notice 21-01 explains that, to conform to filing and payment extensions announced by the IRS, the Director of Taxation extended the Kansas deadline for 2020 returns from April 15 to May 17, 202…
How does Kansas sales tax apply when a customer pays with bitcoin or other digital currency?
Kansas Notice 20-04 addresses how the Retailers' Sales and Compensating Tax Acts apply to digital currency (bitcoin, cryptocurrencies, and similar electronic value that is not legal tender). It answer…
Did Kansas give corporate filers penalty relief for 2019 income tax returns?
Kansas Notice 20-03 explains that the Department gave penalty relief for 2019 corporate income tax returns. The extended Kansas due date of October 15, 2020 matched the federal return; to allow more t…
Did Kansas waive penalty and interest on first-quarter 2020 estimated tax payments?
Kansas Notice 20-02, prompted by the COVID-19 pandemic, explains that the Director of Taxation will waive any applicable penalty and interest for first-quarter 2020 estimated tax payments that were du…
Did Kansas extend the 2019 tax filing and payment deadlines during COVID-19?
Kansas Notice 20-01, prompted by the COVID-19 pandemic, explains that the Director of Taxation extended several 2019 filing and payment deadlines. Homestead or property tax relief refund claims (norma…
When did Kansas's environmental assurance fee on petroleum products resume?
This Kansas Department of Revenue notice (approved November 25, 2019) advises Environmental Assurance Fee filers that, effective January 1, 2020, the environmental assurance fee of $0.01 per gallon on…
Did Kansas give corporate filers penalty relief for 2018 income tax returns?
Kansas Notice 19-05 explains that the Department gave late-filing penalty relief for 2018 corporate income tax returns. The extended Kansas due date of October 15, 2019 matched the federal return; to …
What did Kansas require of remote sellers after the Wayfair decision, before the $100,000 threshold?
Kansas Notice 19-04, issued August 1, 2019, provided guidance to remote sellers after the U.S. Supreme Court's June 21, 2018 decision in South Dakota v. Wayfair, which overturned the physical-presence…
Are sales of gold and silver coins and precious-metal bullion exempt from Kansas sales tax?
Kansas Notice 19-02 explains that 2019 House Bill 2140 amended K.S.A. 79-3606 to add a new sales tax exemption, effective July 1, 2019, for all sales of gold or silver coins and palladium, platinum, g…
What did the 2019 Kansas legislature change for motor fuel and electric vehicles?
Kansas Notice 19-03 summarizes two 2019 bills. House Bill 2087 (Section 1) amended the definition of 'school bus' in K.S.A. 79-3401(r) for motor fuel refund purposes, so it now covers a privately owne…
How are cereal malt beverage sales taxed at Kansas retail liquor stores after HB 2035?
Kansas Notice 19-01 explains that 2019 House Bill 2035 clarified the tax collected on cereal malt beverage (CMB) sold in retail liquor stores. Effective April 1, 2019 (upon publication in the Kansas R…
Did Kansas give corporate filers penalty relief for 2017 income tax returns?
Kansas Notice 18-05 explains that the Department gave late-filing penalty relief for 2017 corporate income tax returns. The extended Kansas due date of October 15, 2018 matched the federal return; to …
How are sales of cereal malt beverage and beer taxed in Kansas after the 2017 and 2018 law changes?
Kansas Notice 18-04 explains two law changes -- effective April 1, 2019 -- affecting how cereal malt beverage (CMB) and beer are sold and taxed. Under 2017 House Substitute for Senate Bill 13, a CMB r…
How much did Kansas oil and gas conservation fees increase in 2018 and when?
Kansas Notice 18-03 announces that the Kansas Corporation Commission amended K.A.R. 82-3-206 and K.A.R. 82-3-307 to increase the conservation assessment on oil and gas production, effective June 15, 2…
Are manufacturer cash rebates on a new motor vehicle exempt from Kansas sales and use tax?
Kansas Notice 18-02 explains that, effective July 1, 2018 through June 30, 2021, a cash rebate granted by a manufacturer to the purchaser or lessee of a new motor vehicle is not subject to Kansas reta…
Can concrete mixer truck operators claim a Kansas motor fuel tax refund for non-highway fuel use?
Kansas Notice 18-01 says that a person who operates a truck designed, equipped, and used exclusively for concrete mixing and delivery may claim a refund of 25% of the motor fuel tax paid on fuel used …
In Kansas, can a general contractor use a resale exemption certificate to buy a subcontractor's construction labor tax-free, and how must contractor sales tax be shown on invoices?
No. In Kansas, taxable labor services on real property cannot be resold, so a general contractor cannot use a resale exemption certificate to buy a subcontractor's labor tax-free; the subcontractor mu…
Is Kansas nonwage business income (from an LLC, S corp, or sole proprietorship) taxable again after Senate Bill 30?
Kansas Notice 17-03 (revised December 6, 2017) explains that Section 5 of Senate Bill 30 (2017) amended K.S.A. 79-32,117 to end the 2012 exemption for nonwage business income. The 2012 law had let ind…
Do propane haulers need a Kansas liquid fuel carrier license, and by when?
Kansas Notice 17-13 explains that propane haulers must obtain a Kansas Liquid Fuel Carrier license. Under K.S.A. 55-507, a liquid fuel carrier must be licensed to transport liquid or motor fuels of 12…
What did the 2017 Kansas laws change for cigarettes, e-cigarettes, consumable material, and tobacco licensing?
Kansas Notice 17-12 summarizes 2017 amendments to the Cigarette and Tobacco Products Act made by House Bill 2230 and Senate Bill 13. House Bill 2230 added definitions for 'conspicuous location or plac…
How did House Bill 2212 change how often Kansas retailers must file and remit sales tax?
Kansas Notice 17-11 explains that Section 9 of House Bill 2212 (2017) amended K.S.A. 79-3607 to raise the annual-tax thresholds that determine how often a retailer must file and remit Kansas sales tax…
When are Kansas withholding returns and W-2s and 1099s due after House Bill 2212?
Kansas Notice 17-10 explains that House Bill 2212 (2017) advanced two Kansas withholding deadlines from the last day of February to January 31. Section 6 amended K.S.A. 79-3298 to move the date by whi…
Do I need to make Kansas estimated tax payments on nonwage business income again after Senate Bill 30?
Kansas Notice 17-09 explains that because Senate Bill 30 (2017) amended K.S.A. 79-32,117 to make nonwage business income subject to Kansas income tax again (see Notice 17-03), taxpayers who receive th…
Who can claim the Kansas low income students scholarship tax credit, and how much is it?
Kansas Notice 17-08 explains that Senate Bill 19 (2017) amended the tax credit scholarship program, which gives a credit equal to 70% of contributions to a scholarship granting organization that funds…
Does Kansas allow a child and dependent care tax credit, and how much is it?
Kansas Notice 17-07 explains that New Section 1 of Senate Bill 30 (2017) created a Kansas credit for child and dependent care expenses for resident individuals, starting with tax year 2018. The credit…
How did Senate Bill 30 expand Kansas itemized deductions and add a medical expense deduction?
Kansas Notice 17-06 explains that Section 6 of Senate Bill 30 (2017) amended K.S.A. 79-32,120 to phase in an expansion of Kansas itemized deductions and to add a new medical expense deduction, startin…
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.