Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 36
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42Dry Cleaning Environmental Surcharge. This tax
is collected on laundry and dry cleaning services at the
rate of 2.5% on the gross receipts in addition to the
OTHER KANSAS TAXES
sales tax. Along with this tax is a dry cleaning solvent
fee paid by solvent distributors on each gallon of
perchloroethylene, other chlorinated solvents, and
Many businesses must also collect or remit other
petroleum-based solvents. This tax provides funding
Kansas taxes. An alphabetical listing of other business-
for clean up of soil and groundwater pollution from dry
related taxes follows. Use the Business Tax Application
cleaning facilities.
(CR-16) to register for most of these tax types. Additional
requirements are also noted.
Estimate Income Tax. Individuals with taxable
income not subject to withholding (i.e., business income),
Bingo Enforcement. Bingo cards,
and corporations are required to prepay their income
paper and pull-tabs sold by bingo licensees
tax liability by making estimated tax payments. Individuals
are not subject to sales tax , but are subject
use form type K-40ES; corporations use a K-120ES;
instead to bingo enforcement tax. There is
and privilege taxpayers use a K-130ES. Kansas offers
a 3% bingo enforcement tax on the gross receipts
several electronic payment solutions for these form
received by licensees from charges for hard cards used
types – visit our web site () for details.
in call bingo games, a tax of $.002 per face on all
disposable paper used for call bingo games, and a tax
Liquor Drink Tax. This tax is collected
of 1% of the retail sales price of all instant bingo tickets
on the retail sale of drinks containing
(pull-tabs). To register, contact the department’s Bingo
alcoholic liquor. The tax rate is 10%.
Administrator. Phone: 785-296-6127; fax: 785-296
Clubs, caterers, and drinking establishments, (including
7185, or e-mail: bingo@kdor.ks.us
farm wineries and micro-breweries selling to customers
for on-premises consumption), must also have a liquor
Cigarette Licenses. Cigarette sales are subject to
license issued by KDOR’s Division of Alcoholic Beverage
sales tax. However, before you may sell cigarettes in
Control, and post a minimum bond of $1,000.
Kansas, you must have a cigarette license. If you sell
cigarettes over the counter, the license fee is $25.00,
Liquor Enforcement Tax. This tax is collected on
and is renewed every two years. If you own cigarette
the sale of alcoholic liquor and cereal malt beverages
vending machines, you must obtain a cigarette vending
by a retail liquor store, microbrewery, or farm winery to
machine operator’s master license (no fee required),
Kansas consumers, or by a liquor distributor to clubs,
and also a permit ($25.00) for each machine. Enclose
caterers, or drinking establishments. The tax rate is 8%.
a list of machine brand name(s) and serial number(s)
A separate license issued by KDOR’s Division of
with the business tax application. The master license
Alcoholic Beverage Control is required.
and vending machine permits must be renewed every
two years.
Motor Fuel Tax. This tax is imposed on the
use, sale or delivery of any or all “motor vehicle
Clean Drinking Water Fee. This fee is imposed at
fuels” (gasoline & gasohol) or “special fuels”
the rate of $.03 per 1,000 gallons of water sold at retail.
(diesel & alcohol) in this state. Tax revenues
The fee is the liability of Public Water Supply Systems,
are used to defray the cost of constructing Kansas public
owed to KDOR. Public Water Supply Systems include
highways.
municipal and county water districts, rural water districts,
and all other public water utilities that supply water to
The motor fuel tax is remitted to KDOR by the
consumers through mains, lines or pipes. Public Water
distributor of the fuel, however, the tax is included in
Supply Systems do not include private water utilities.
the price of every gallon of gasoline or diesel that
Public water suppliers that are paying the Clean
consumers purchase at the pump. There is no motor
Drinking Water Fee do not pay sales or compensating
fuel tax on dyed diesel fuel used only for non-highway
use tax on their purchases for the water utility.
purposes; this fuel is therefore subject to sales tax. The
tax rate on “motor vehicle fuels” (gasoline/gasohol) is
Corporate Income Tax. This tax is
24 cents per gallon; on “special fuels” (diesel) it is 26
imposed on the taxable income of every
cents per gallon, and on LP gases it is 23 cents per
corporation doing business within or deriving
gallon.
income from sources within Kansas (the
income of some S corporations is not taxed
Privilege Tax. This tax is imposed on national
at the corporate level, but rather is taxed on the
banking associations, banks, trust companies, federally
shareholder’s individual income tax return). The current
chartered savings banks, and savings and loan
“normal” tax rate is 4% of the Kansas taxable income of
associations for the privilege of doing business in
a corporation with a “surtax” of 3.05% for tax years 2009
Kansas. It is imposed on the net income for the next
and 2010; and decreasing to 3% for tax years 2011
preceding taxable year (prior tax year).
and thereafter, on Kansas taxable income over $50,000.
36
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