TAX & LICENSE / STATE TAX SYSTEM
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
785-368-8222
www.ksrevenue.org
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
573-751-3505
http://dor.mo.gov
Kansas City Branch Office
Income Tax Assistance
615 East 13th Street
Kansas City, MO
816-889-2901
http://dor.mo.gov
Kansas City, MO Municipal Tax
Earnings Tax Department
816-513-1120
http://kcmo.gov
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
800-894-0318
www.ksrevenue.org
Johnson County Appraiser
Olathe, KS
913-715-9000
www.jocogov.org/dept/appraiser
Wyandotte County Appraiser
Kansas City, KS
913-573-8400
www.wycokck.org/appraiser
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:
Benton County, MO Assessor
660-438-5323
www.bentoncomo.com
Boone County, MO Assessor
573-886-4270
www.showmeboone.com/assessor
Callaway County, MO Assessor
573-642-0768
http://callawaycounty.org
Cass County, MO Assessor
816-380-8400
www.casscounty.com
Camden County, MO Assessor
573-317-3820
www.camdenmo.org
Clay County, MO Assessor
816-407-3500
www.claycountymo.gov/assessor
Clinton County, MO Assessor
816-539-3716
http://clintoncomo.org
Cole County, MO Assessor
573-634-9131
www.colecounty.org/assessor
Cooper County, MO Assessor
660-882-2646
www.coopercountymo.gov
Henry County, MO Assessor
660-885-7212
www.henrycountycollector.com
Jackson County, MO Assessor
816-881-1330
www.jacksongov.org
Johnson County, MO Assessor
660-747-9822
www.jococourthouse.com
Lafayette County, MO Assessor
660-259-6158
www.lafayettecountymo.com
Morgan County, MO Assessor
573-378-5459
www.morgan-county.org
Pettis County, MO Assessor
660-826-5000
www.pettiscomo.com
Platte County, MO Assessor
816-858-3310
www.co.platte.mo.us
Ray County, MO Assessor
816-776-2676
http://ray.missouriassessors.com
Atchison County, KS Appraiser
913-804-6010
www.atchisoncountyks.org
Douglas County, KS Appraiser
785-832-5133
https://www.douglascountyks.org/depts/appraiser
Franklin County, KS Assessor
785-229-3420
www.franklincoks.org
Geary County, KS Appraiser
785-238-4407
http://ks-geary.manatron.com
Leavenworth, KS Assessor
913-684-0440
www.leavenworthcounty.org
Linn County, KS Appraiser
913-795-2536
www.linncountyks.com
Miami County, KS Appraiser
913-294-3098
www.miamicountyks.org
Osage County, KS Appraiser
785-828-3124
www.osageco.org
Riley County, KS Appraiser
785-537-6310
www.rileycountyks.gov
Shawnee County, KS Appraiser
785-233-2882
www.snco.us
Missouri Intangible Personal Property
No tax is levied on intangible personal property.
Sales & Use Tax
Kansas Sales/Use Tax
Kansas imposes a 5.3 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
www.ksrevenue.org
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
573-751-3505
www.dor.mo.gov
