PERSONAL INCOME TAX Kansas Income Tax Kansas imposes a personal state income tax that is calculated on a graduated scale based on your income level. The filing status on your Kansas return must be the same as on your federal return. To qualify for Head of Household filing status on the Kansas return, you must claim Head of Household or Qualifying Widow or Widower with a dependent child on your federal return. General withholding is required, and a standard deduction is allowed for the single taxpayer or married taxpayers filing a joint return. Those who qualify as Head of Household can apply a larger deduction than a single taxpayer. For complete information on Kansas state income tax, contact: Kansas Tax Assistance Department of Revenue 877-526-7738 Frequently Requested Numbers Automated Refund Status 800-894-0318 Tax Form Requests 785-296-4937 Tax Appeal Information 785-296-8460 Missouri Income Tax Missouri imposes a personal state income tax that is calculated on a graduated scale based on your income level. Missouri taxable income is reduced by the amounts of various standard and itemized deductions. General withholding for state taxes is required by law. An additional tax of 1% on the salaries, wages, and commissions earned by individuals who live or work in Kansas City, Missouri, is imposed by the city government. For complete information or answers to specific questions, contact Missouri Revenue Department Jefferson City, MO 800-877-6881 Fax on Demand 573-751-4800 Kansas City Branch Office Income Tax Assistance 615 E 13th Street Kansas City, MO 816 889-2920 Kansas City, MO Municipal Tax Earnings Tax Department 816-513-1120 Property Taxes Kansas Property Tax The property tax rate in Kansas represents an aggregate of state, county, city, school, and other district levies expressed as tax per $1,000 of assessed valuation. Homes, commercial real property and certain other property categories are appraised at "market value" as of the first day of January each year. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market. Property is assessed by county appraisers and collected at the county level. For more information on property taxes and the rate for your jurisdiction, contact the appropriate appraiser: Kansas Department of Revenue Personal Property Tax 785-296-2365 Johnson County Appraiser Olathe, KS 913-829-9500 Wyandotte County Appraiser Kansas City, KS 913-287-2641 Kansas Intangible Personal Property Tax Kansas law permits the imposition of an intangible personal property tax on the income derived from all money, securities, credits, notes, or other evidences of indebtedness. Counties, cities, and townships have the option of reducing or eliminating this tax. Most of the jurisdictions in the Kansas City metropolitan region have also eliminated all or part of this tax. Contact your local revenue officer for details. Missouri Property Tax "Ad valorem" or "according to value" taxes on personal property represents a combination of state, county, and local jurisdiction tax rates. The assessed value of taxable property is established by the local assessor. Tax rates that have been set by the local governments taxing the property are multiplied by the assessed value. The result is the amount of tax levied against the property. Property is assessed at differing percentages of value according to type of property or its use. Local governments may also apply a tax based on the actual cash value of non-business personal property. This includes licensed motor vehicles, boats, motors, trailers, campers, livestock and feed. For more information on property taxes and applicable rates, contact the appropriate assessor: Cass County, KS Assessor 816-380-8400 Clay County, KS Assessor 816-792-7664 Jackson County, KS Assessor 816-881-3239 Platte County, KS Assessor 816-858-2232 Douglas County, KS Appraiser 1100 Massachusetts Lawrence, KS 785-832-5133 Franklin County, KS Assessor 315 South Main Street Ottawa, KS 785-229-3420 Leavenworth, KS Assessor 300 Walnut Street Leavenworth, KS 913-724-1370 Linn County, KS Appraiser 315 Main Street Mound City, KS 913-795-2536 Miami County, KS Appraiser 201 S. Pearl Paola, KS 913-294-9311 Missouri Intangible Personal Property No tax is levied on intangible personal property. Sales & Use Tax Kansas Sales/Use Tax Kansas imposes a 6.525 percent tax rate on the sale price of tangible personal property, although additional county and city taxes may be levied. Sales tax is collected by the retailer, while use tax is paid directly by the taxpayer. Use tax is due on items including computer and jewelry that are purchased through the Internet or catalogs where sales tax has not been collected, if these items are used in Kansas. For further information, contact: Kansas Department of Revenue 785-368-8222 Missouri Sales/Use Tax Missouri imposes a 4.225 percent tax rate on the sales price of tangible personal property and enumerated services with the exclusion of food. Counties and local municipalities impose additional taxes. Use tax is due on items purchased outside the state if sales tax has not been collected and the items are used in Missouri. For three days prior to the opening of school each August, the state offers a Sales Tax Holiday. Certain back-to-school purchases like clothing, school supplies, computers are exempt from sales tax for this time period only. For further information, contact: Missouri Revenue Department Jefferson City, MO 800-877-6881 |