reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-85 - Property factor; property used for the production of business income

Current through Register Vol. 43, No. 28, July 11, 2024
Property shall be included in the property factor if it is
				actually used or is available for or capable of being used during the tax
				period in the regular course of the trade or business of the taxpayer. Property
				held as reserves or standby facilities or property held as a reserve source of
				materials shall be included in the factor. Property or equipment under
				construction during the tax period, (except inventoriable goods in process)
				shall be excluded from the factor until such property is actually used in the
				regular course of the trade or business of the taxpayer. If the property is
				partially used in the regular course of the trade or business of the taxpayer
				while under construction, the value of the property to the extent used shall be
				included in the property factor. Property used in the regular course of the
				trade or business of the taxpayer shall remain in the property factor until its
				permanent withdrawal is established by an identifiable event such as its
				conversion to the production of nonbusiness income, its sale, or the lapse of
				an extended period of time (normally, five years) during which the property is
				held for sale.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-86 - Property factor; consistency in reporting

Current through Register Vol. 43, No. 28, July 11, 2024
In filing returns with this state, if the taxpayer departs from
				or modifies the manner of valuing property, or of excluding or including
				property in the property factor, used in returns for prior years, the taxpayer
				shall disclose in the return for the current year the nature and extent of the
				modification.
If the returns or reports filed by the taxpayer with all states
				to which the taxpayer reports under the multistate tax compact or the uniform
				division of income for tax purposes act are not uniform in the valuation of
				property and in the exclusion or inclusion of property in the property factor,
				the taxpayer shall disclose in its return to this state the nature and extent
				of the variance.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-87 - Property factor; numerator

Current through Register Vol. 43, No. 28, July 11, 2024
The numerator of the property factor shall include the average
				value of the real and tangible personal property owned or rented by the
				taxpayer and used in this state during the tax period in the regular course of
				the trade or business of the taxpayer. Property in transit between locations of
				the taxpayer to which it belongs shall be considered to be at the destination
				for purposes of the property factor. Property in transit between a buyer and
				seller which is included by a taxpayer in the denominator of its property
				factor in accordance with its regular accounting practices shall be included in
				the numerator according to the state of destination. The value of mobile or
				movable property such as construction equipment, trucks or leased electronic
				equipment which are located within and without this state during the tax period
				shall be determined for purposes of the numerator of the factor on the basis of
				total time within the state during the tax period. An automobile assigned to a
				traveling employee shall be included in the numerator of the factor of the
				state to which the employee's compensation is assigned under the payroll factor
				or in the numerator of the state in which the automobile is licensed.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-88 - Property factor; valuation of owned property

Current through Register Vol. 43, No. 28, July 11, 2024
Property owned by the taxpayer shall be valued at its original
				cost. As a general rule "original cost" is deemed to be the basis of the
				property for federal income tax purposes (prior to any federal adjustments) at
				the time of acquisition by the taxpayer and adjusted by subsequent capital
				additions or improvements thereto and partial disposition thereof, by reason of
				sale, exchange, abandonment, etc.
If original cost of property is unascertainable, the property
				is included in the factor at its fair market value as of the date of
				acquisition by the taxpayer.
Inventory of stock of goods shall be included in the factor in
				accordance with the valuation method used for federal income tax purposes.
Property acquired by gift or inheritance shall be included in
				the factor at its basis for determining depreciation for federal income tax
				purposes.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-89 - Property factor; valuation of rented property

Current through Register Vol. 43, No. 28, July 11, 2024
Property rented by the taxpayer is valued at eight (8) times
				its net annual rental rate. The net annual rental rate for any item of rented
				property is the annual rental rate paid by the taxpayer for such property, less
				the aggregate annual subrental rates paid by subtenants of the taxpayer.
Subrents are not deducted when the subrents constitute business
				income because the property which produces the subrents is used in the regular
				course of a trade or business of the taxpayer when it is producing such income.
				Accordingly there is no reduction in its value.
"Annual rental rate" means the amount paid as rental for
				property for a 12-month period (
i.e.
, the amount of the annual
				rent). Where property is rented for less than a 12-month period, the rent paid
				for the actual period of rental shall constitute the "annual rental rate" for
				the tax period. However, where a taxpayer has rented property for a term of
				twelve (12) or more months and the current tax period covers a period of less
				than twelve (12) months, the rent paid for the short tax period shall be
				annualized. If the rental term is for less than twelve (12) months, the rent
				shall not be annualized beyond its term. Rent shall not be annualized because
				of the uncertain duration when the rental term is on a month to month basis.
"Annual rent" means the actual sum of money or other
				consideration payable, directly or indirectly, by the taxpayer or for its
				benefit for the use of the property and includes:
(a) Any amount payable for the use of real or
			 tangible personal property, or any part thereof, whether designated as a fixed
			 sum of money or as a percentage of sales, profits or otherwise.
(b) Any amount payable as additional rental
			 or in lieu of rents, such as interest, taxes, insurance, repairs or any other
			 items which are required to be paid by the terms of the lease or other
			 arrangement, not including amounts paid as service charges, such as utilities,
			 janitor services, etc. If a payment includes rent and other charges
			 unsegregated, the amount of rent shall be determined by consideration of the
			 relative values of the rent and the other items.
"Annual rent" does not include incidental day-to-day expenses
				such as hotel or motel accommodations, daily rental of automobiles, etc.
Leasehold improvements shall, for the purposes of the property
				factor, be treated as property owned by the taxpayer regardless of whether the
				taxpayer is entitled to remove the improvements or the improvements revert to
				the lessor upon expiration of the lease. Hence, the original cost of leasehold
				improvements shall be included in the factor.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-90 - Property factor; averaging property values

Current through Register Vol. 43, No. 28, July 11, 2024
As a general rule the average value of property owned by the
				taxpayer shall be determined by averaging the values at the beginning and
				ending of the tax period. However, the director of taxation may require or
				allow averaging by monthly values if such method of averaging is required to
				properly reflect the average value of the taxpayer's property for the tax
				period.
Averaging by monthly values will generally be applied if
				substantial fluctuations in the values of the property exist during the tax
				period or where property is acquired after the beginning of the tax period or
				disposed of before the end of the tax period.
Averaging with respect to rented property is achieved
				automatically by the method of determining the net annual rental rate of such
				property as set forth in
				K.A.R.
				92-12-89.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-92 - Payroll factor; denominator

Current through Register Vol. 43, No. 28, July 11, 2024
The denominator of the payroll factor is the total compensation
				paid everywhere during the tax period. Accordingly, compensation paid to
				employees whose services are performed entirely in a state where the taxpayer
				is immune from taxation, for example, by Public Law 86-272, is included in the
				denominator of the payroll factor.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-93 - Payroll factor; numerator

Current through Register Vol. 43, No. 28, July 11, 2024
The numerator of the payroll factor is the total amount paid in
				this state during the tax period by the taxpayer for compensation. The tests in
				K.S.A.
				79-3284 and
				79-4301, article IV.14. to be
				applied in determining whether compensation is paid in this state are derived
				from the model unemployment compensation act. Accordingly, if compensation paid
				to employees is included in the payroll factor by use of the cash method of
				accounting or if the taxpayer is required to report such compensation under
				such method for unemployment compensation purposes, it shall be presumed that
				the total wages reported by the taxpayer to this state for unemployment
				compensation purposes constitute compensation paid in this state except for
				compensation excluded pursuant to this regulation,
				K.A.R.
				92-12-91,
				92-12-92 and
				92-12-94. The presumption may be
				overcome by satisfactory evidence that an employee's compensation is not
				properly reportable to this state for unemployment compensation purposes.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-94 - Payroll factor; compensation paid in this state

Current through Register Vol. 43, No. 28, July 11, 2024
Compensation is paid in this state if any of the following
				tests, applied consecutively, are met:
(a) The employee's service is performed
			 entirely within in the state.
(b)
			 The employee's service is performed both within and without the state, but the
			 service performed without the state is incidental to the employee's service
			 within the state. The word "incidental" means any service which is temporary or
			 transitory in nature, or which is rendered in connection with an isolated
			 transaction.
(c) If the employee's
			 services are performed both within and without this state, the employee's
			 compensation will be attributed to this state:
(1) If the employee's base of operations is
			 in this state; or
(2) If there is
			 no base of operations in any state in which some part of the service is
			 performed, but the place from which the service is directed or controlled is in
			 this state; or
(3) If the base of
			 operations or the place from which the service is directed or controlled is not
			 in any state in which some part of the service is performed but the employee's
			 residence is in this state.
The term "place from which the service is directed or
				controlled" refers to the place from which the power to direct or control is
				exercised by the taxpayer.
The term "base of operations" is the place of more or less
				permanent nature from which the employee starts his work and to which he
				customarily returns in order to receive instructions from the taxpayer, or
				communications from his customers or other persons, or to replenish stock or
				other materials, repair equipment, or perform any other functions necessary to
				the exercise of his trade or profession at some other point or points.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-96 - Sales factor; denominator

Current through Register Vol. 43, No. 28, July 11, 2024
The denominator of the sales factor shall include the total
				gross receipts derived by the taxpayer from transactions and activity in the
				regular course of its trade or business, except receipts excluded under
				K.A.R.
				92-12-103.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-97 - Sales factor; numerator

Current through Register Vol. 43, No. 28, July 11, 2024
The numerator of the sales factor shall include gross receipts
				attributable to this state and derived by the taxpayer from transactions and
				activity in the regular course of its trade or business. All interest income,
				service charges, carrying charges, or time-price differential charges
				incidental to such gross receipts, shall be included regardless of the place
				where the accounting records are maintained or the location of the contract or
				other evidence of indebtedness.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-98 - Sales factor; sales of tangible personal property in this state

Current through Register Vol. 43, No. 28, July 11, 2024
Gross receipts from sales of tangible personal property (except
				sales to the United States government) are in this state:
(a) If the property is delivered or shipped
			 to a purchaser within this state regardless of the free on board point or other
			 conditions of sale; or
(b) If the
			 property is shipped from an office, store, warehouse, factory, or other place
			 of storage in this state and the taxpayer is not taxable in the state of the
			 purchaser.
Property shall be deemed to be delivered or shipped to a
				purchaser within this state if the recipient is located in this state, even
				though the property is ordered from outside this state.
Property is delivered or shipped to a purchaser within this
				state if the shipment terminates in this state, even though the property is
				subsequently transferred by the purchaser to another state.
The term "purchaser within this state" shall include the
				ultimate recipient of the property if the taxpayer in this state, at the
				designation of the purchaser, delivers to or has the property shipped to the
				ultimate recipient within this state.
When property being shipped by a seller from the state of
				origin to a consignee in another state is diverted while enroute to a purchaser
				in this state, the sales are in this state.
If the taxpayer is not taxable in the state of the purchaser,
				the sale is attributed to this state if the property is shipped from an office,
				store, warehouse, factory, or other place of storage in this state.
If a taxpayer whose salesman operates from an office located in
				this state makes a sale to a purchaser in another state in which the taxpayer
				is not taxable and the property is shipped directly by a third party to the
				purchaser, the following rules apply:
(a) If the taxpayer is taxable in the state
			 from which the third party ships the property, then the sale is in such state.
(b) If the taxpayer is not taxable
			 in the state from which the property is shipped, then the sale is in this
			 state.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-99 - Sales factor; sales of tangible personal property to United States government in this state

Current through Register Vol. 43, No. 28, July 11, 2024
Gross receipts from sales of tangible personal property to the
				United States government are in this state if the property is shipped from an
				office, store, warehouse, factory, or other place of storage in this state. For
				the purposes of this regulation, only sales for which the United States
				government makes direct payment to the seller pursuant to the terms of a
				contract constitute sales to the United States government. Thus, as a general
				rule, sales by a subcontractor to the prime contractor, the party to the
				contract with the United States government, do not constitute sales to the
				United States government.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-100 - Sales factor; sales other than sales of tangible personal property in this state

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Gross receipts
			 from transactions other than sales of tangible personal property (including
			 transactions with the United States government) are attributed to this state if
			 the income producing activity which gave rise to the receipts is performed
			 wholly within this state. Also, gross receipts are attributed to this state,
			 if, with respect to a particular item of income, the income producing activity
			 is performed within and without this state but the greater proportion of the
			 income producing activity is performed in this state, based on costs of
			 performance.
The term "income producing activity" applies to each separate
				item of income and means the transactions and activity directly engaged in by
				the taxpayer in the regular course of its trade or business for the ultimate
				purpose of obtaining gains or profit. Such activity does not include
				transactions and activities performed on behalf of a taxpayer, such as those
				conducted on its behalf by an independent contractor. Accordingly, income
				producing activity includes but is not limited to the following:
(1) The rendering of personal services by
			 employees or the utilization of tangible and intangible property by the
			 taxpayer in performing a service.
(2) The sale, rental, leasing, licensing or
			 other use of real property.
(3)
			 The rental, leasing, licensing or other use of tangible personal property.
(4) The sale, licensing or other
			 use of intangible personal property.
The mere holding of intangible personal property is not, of
				itself, an income producing activity.
The term "costs of performance" means direct costs determined
				in a manner consistent with generally accepted accounting principles and in
				accordance with accepted conditions or practices in the trade or business of
				the taxpayer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-101 - Special rules; in general

Current through Register Vol. 43, No. 28, July 11, 2024
K.S.A. 79-3288 and
				79-4301, article IV.18. permit a
				departure from the allocation and apportionment provisions of
				K.S.A.
				79-3271
et seq.
, and
				79-4301, article IV in limited and specific cases. This regulation may be
				invoked in specific cases where unusual fact situations (which ordinarily will
				be unique and nonrecurring) produce incongruous results under the apportionment
				and allocation provisions contained in
				K.S.A.
				79-3271
et seq.
, and
				79-4301, article IV.
In the absence of unusual fact situations, the director of
				taxation may, in his discretion, establish appropriate procedures to determine
				the apportionment factors for any industry when it is found that the
				apportionment and allocation provisions of
				K.S.A.
				79-3271
et seq.
, and
				79-4301, article IV do not adequately represent the extent of the taxpayer's
				business activity in this state, but such procedures shall be applied uniformly
				within any such industry.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-102 - Special rules; property factor

Current through Register Vol. 43, No. 28, July 11, 2024
The following special rules are established in respect to the
				property factor of the apportionment formula:
(a) If the subrents taken into account in
			 determining the net annual rental rate under K.A.R. 92-12-89 produce a negative
			 or clearly inaccurate value for any item of property, another method which will
			 properly reflect the value of rented property may be required by the director
			 of taxation or requested by the taxpayer.
In no case however shall such value be less than an amount
				which bears the same ratio to the annual rental rate paid by the taxpayer for
				such property as the fair market value of that portion of the property used by
				the taxpayer bears to the total fair market value of the rented property.
(b) If property owned by
			 others is used by the taxpayer at no charge, or rented by the taxpayer for a
			 nominal rate, the net annual rental rate for such property shall be determined
			 on the basis of a reasonable market rental rate for such property.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-103 - Special rules; sales factor

Current through Register Vol. 43, No. 28, July 11, 2024
The following special rules are established in respect to the
				sales factor of the apportionment formula:
(a) Where substantial amounts of gross
			 receipts arise from an incidental or occasional sale of a fixed asset used in
			 the regular course of the taxpayer's trade or business, such gross receipts
			 shall be excluded from the sales factor.
(b) Insubstantial amounts of gross receipts
			 arising from incidental or occasional transactions or activities may be
			 excluded from the sales factor unless such exclusion would materially affect
			 the amount of income apportioned to this state.
(c) Where the income producing activity in
			 respect to business income from intangible personal property can be readily
			 identified, such income is included in the denominator of the sales factor and,
			 if the income producing activity occurs in this state, in the numerator of the
			 sales factor as well.
Where business income from intangible property cannot readily
				be attributed to any particular income producing activity of the taxpayer, such
				income cannot be assigned to the numerator of the sales factor for any states
				and shall be excluded from the denominator of the sales factor.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-105 - Contribution to income; debtor setoff

Current through Register Vol. 43, No. 28, July 11, 2024
(a) As used in
			 K.S.A.
			 75-6202, and amendments thereto,
			 "contribution to income" shall mean that portion of the income of a spouse
			 filing a joint return that is subject to withholding, or that can be otherwise
			 determined, from information filed with the return, to have been received by
			 that spouse individually. Income that cannot be determined, from information
			 filed with the Kansas income tax return, to have been received by either spouse
			 individually shall be considered attributable to each spouse at the ratio of
			 the income that has been determined to have been received individually by each
			 spouse to the total income of both spouses. If the amount reported as Kansas
			 adjusted gross income does not include income subject to Kansas tax received by
			 either spouse individually, this amount shall be considered to have been
			 contributed equally by each spouse.
(b) The amount of the refund shall be
			 adjusted to properly reflect the debtor's contribution to income if the debtor
			 proves either of the following:
(1) Any of
			 the income attributed to the debtor was received by the debtor's spouse
			 individually and should not have been attributed to the debtor for the purpose
			 of determining contribution to income.
(2) Any of the income attributed wholly or
			 partly to the debtor's spouse should have been attributed to the debtor.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-106 - Composite returns for nonresident partners and shareholders

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Any partnership
			 or S corporation required to file a return under the Kansas income tax act may
			 file a composite income tax return for all nonresident partners or nonresident
			 shareholders that derive income from the partnership or S corporation.
			 Nonresident partners and nonresident shareholders included in a composite
			 return shall not file a separate income tax return.
(b) Any nonresident partner or nonresident
			 shareholder may be included in a composite return unless the partner or
			 shareholder has income from a Kansas source other than the partnership or S
			 corporation.
(c) Each composite
			 return shall list the name, address, social security number, and the percentage
			 of ownership of each nonresident partner or nonresident shareholder.
(d) Each composite return shall be filed and
			 any tax due paid by the partnership or S corporation on or before the 15th day
			 of the fourth month following the close of the taxable year of the partnership
			 or S corporation.
(e) Each return
			 shall be filed in the manner specified by the director of taxation.
(f) Trusts shall not be included in a
			 composite return. Each trust shall file a separate income tax return on a form
			 provided by the director.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-109 - Report of income adjusted by internal revenue service

Current through Register Vol. 43, No. 28, July 11, 2024
The revenue agent's report detailing adjustments made by the
				internal revenue service and the amended return reporting these adjustments to
				the director shall be sent separate from any other document except those
				required by this regulation. If federal taxable income, in the case of a
				corporation, or federal adjusted gross income, in the case of an individual, on
				the Kansas income tax return as originally filed is not the same as reported on
				the revenue agent's report, a reconciliation and explanation as to the
				difference shall also be submitted.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-110 - Combined income method of reporting; surtax exemption

Current through Register Vol. 43, No. 28, July 11, 2024
Each corporation filing a Kansas income tax return using the
				combined income method of reporting with more than one entity of the combined
				group doing business in Kansas, may report the total Kansas combined income and
				pay the tax due by filing one Kansas income tax return. When a corporation uses
				this method for a taxable year, the corporation shall continue to use this
				method for all future years or as long as the Kansas combined return is
				utilized.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-111 - Special rules; airlines

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Apportionment
			 of business income. When an airline has income from sources both within and
			 without the state of Kansas, the amount of business income from sources within
			 the state of Kansas shall be determined pursuant to this regula-tion.
(b) The following definitions are
			 applicable to the terms used in the apportionment factor de-scriptions:
(1) "Value of owned real and tangible
			 personal property" shall mean its original cost.
(2) "Cost of aircraft by type" means the
			 average original cost or value of aircraft by type which are ready for flight.
(3) "Original cost" means the
			 initial federal tax basis of the property plus the value of capital
			 improvements to such property, except, for this purpose, it shall be presumed
			 that safe harbor leases are not true leases and do not affect the original
			 initial federal tax basis of the property.
(4) "Average value" of property means the
			 amount determined by averaging the values at the beginning and end of the
			 income year. However, the department of revenue may require the averaging of
			 monthly values during the income year if averaging is necessary to reflect
			 properly the average value of the airline's property.
(5) The "value of rented real and tangible
			 personal property" means the product of eight times the net annual rental rate.
(6) "Net annual rental rate" means
			 the annual rental rate paid by the taxpayer.
(7) "Property used during the income year"
			 includes property which is available for use in the taxpayer's trade or
			 business during the income year.
(8) "Aircraft ready for flight" means
			 aircraft owned or acquired through rental or lease, except for an interchange,
			 which are in the possession of the taxpayer and are available for service on
			 the taxpayer routes.
(9) "Revenue
			 service" means the use of aircraft ready for flight for the production of
			 revenue.
(10) "Transportation
			 revenue" means revenue earned by transporting passengers, freight and mail as
			 well as revenue earned from such things as liquor sales and pet crate rentals.
(11) "Departures" means all
			 takeoffs, whether they are regularly scheduled or charter flights, that occur
			 during revenue service.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-112 - Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The Kansas
			 destination sales of tangible property of a corporation shall be assigned to
			 the Kansas sales factor numerator if the Kansas activity of any unitary group
			 member exceeds the solicitation of orders.
(b) Sales made by a corporation from a Kansas
			 location into a state where the activity of any unitary group member exceeds
			 the solicitation of orders shall be excluded from the Kansas sales factor
			 numerator.
(c) The accounting
			 method in this regulation shall be utilized prospectively for the taxable years
			 beginning after December 31, 1990.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-113 - Credit for property tax paid on commercial and industrial machinery and equipment; tax receipts

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If the amount
			 of the business machinery and equipment credit claimed by a taxpayer on credit
			 schedule K-64 is more than $500, the taxpayer shall submit a copy of each
			 property tax receipt issued by a county treasurer, showing timely payment of
			 the personal property tax on the commercial and industrial machinery and
			 equipment for which the tax credit is sought. Each taxpayer claiming the
			 business machinery and equipment credit for property taxes paid on railroad
			 machinery and equipment shall submit the documentation provided to that
			 taxpayer by the division of property valuation of the Kansas department of
			 revenue specifying the value of the railroad machinery and equipment on which
			 this credit is calculated and a copy of each supporting tax receipt issued by a
			 county treasur-er.
Solar Tax Incentives
(b) The property tax receipts and
			 documentation specified in subsection (a) shall not be required to be submitted
			 with the taxpayer's credit schedule K-64 if the amount of the credit claimed by
			 the taxpayer is $500 or less.
(c)
			 Each taxpayer claiming the business machinery and equipment credit shall
			 retain, as part of the taxpayer's records, each property tax receipt and any
			 other document substantiating the claim.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-114 - Determining transportation income within a unitary group

Current through Register Vol. 43, No. 28, July 11, 2024
If a unitary group of corporations consists of one or more
				corporations engaged in railroad or interstate motor carrier operations,
				including the interstate transport of persons or property for hire by rail or
				motor carrier, and one or more corporations not engaged in railroad or
				interstate motor carrier operations, the following method shall be used to
				determine the apportionable income of the group members engaged in railroad or
				interstate motor carrier operations.
(a) A three-factor formula consisting of
			 property, payroll, and sales shall be used to divide the apportionable business
			 income of the unitary group between each corporation engaged in railroad or
			 interstate motor carrier operations and all other members of the unitary group.
			 The apportionment factor numerators shall consist of the property, payroll, and
			 sales of each corporation engaged in railroad or interstate motor carrier
			 operations. The apportionment factor denominators shall consist of the
			 property, payroll, and sales of the entire unitary group. For purposes of this
			 subsection, the property, payroll, and sales factors shall be as defined in the
			 uniform division of income for tax purposes act,
			 K.S.A.
			 79-3271 et seq., and amendments thereto, and
			 the regulations promulgated under this act.
(b) The apportionable business income of each
			 corporation engaged in railroad or interstate motor carrier operations shall be
			 determined by multiplying the apportionable business income of the unitary
			 group by the fraction computed according to subsection (a).
(c) The apportionable business income of each
			 corporation engaged in railroad or interstate motor carrier operations as
			 determined according to subsection (b) shall then be apportioned to this state
			 by using the single-factor mileage formula set forth in
			 K.S.A.
			 79-3279(a), and amendments
			 thereto.
(d) The apportionable
			 business income of each corporation in the unitary group that is not engaged in
			 railroad or interstate motor carrier operations shall be determined by
			 subtracting the amount determined in subsection (b) from the apportionable
			 business income of the unitary group.
(e) The apportionable business income of each
			 corporation in the unitary group that is not engaged in railroad or interstate
			 motor carrier operations, as determined in subsection (d), shall be apportioned
			 to this state by using the applicable apportionment formula specified in
			 K.S.A.
			 79-3279(b), and amendments
			 thereto.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-120 - Definition of qualified taxpayer

Current through Register Vol. 43, No. 28, July 11, 2024
A "qualified taxpayer," as defined in
				K.S.A.
				79-32,211(b)(4) and
				amendments thereto, shall not be considered to be a "community service
				organization," as defined in
				K.S.A.
				79-32,195(d) and amendments
				thereto.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-121 - Incurred qualified expenditures

Current through Register Vol. 43, No. 28, July 11, 2024
Before a qualified taxpayer may qualify for a credit allowed
				under K.S.A. 79-32,211, and amendments
				thereto, both of the following conditions shall have been met:
(a) The qualified taxpayer has incurred
			 "qualified expenditures," as defined in
			 K.S.A.
			 79-32,211(b) and amendments
			 thereto, for the restoration and preservation of a qualified historic
			 structure; and
(b) either the
			 qualified expenditures have been paid in full or the qualified taxpayer has
			 entered into a legal document that outlines the scope of the restoration and
			 preservation work and identifies the date by which the qualified expenditures
			 are to be paid in full by the qualified taxpayer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-130 - Amount of tax credit

Current through Register Vol. 43, No. 28, July 11, 2024
For each employer that has established a "small employer health
				benefit plan" or made any contributions to the "health savings account" of an
				"eligible employee," as these terms are defined in
				K.S.A.
				40-2239 and amendments thereto, after
				December 31, 2004, the amount of tax credit allowed shall be the following:
(a) For the first 12 months of the
			 employer's participation, the lesser of the following:
(1) $70 per month for each eligible employee;
			 or
(2) the actual amount paid by
			 the employer per month for each eligible employee;
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-140 - Scope; definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) This regulation
			 and   K.A.R. 92-12-142   shall apply to the community college and technical college
			 contribution tax credit program described in K.S.A. 79-32,261(a)(2)  and
			 amendments thereto.
(b) For the
			 purposes of this regulation and   K.A.R. 92-12-142,  each of the following terms
			 has the meaning specified in this regulation:
(1) "Contribution" shall include the donation
			 of cash, stocks and bonds, personal property, or real estate.
(A) Stocks and bonds shall be valued at the
			 stock market price on the date of the transfer.
(B) Personal property shall be valued at the
			 lesser of its fair market value or cost to the donor. The value may be
			 inclusive of costs incurred in making the contribution but shall not include
			 sales tax. If the donor received the personal property as a gift or inheritance
			 and the item is considered a rare and valuable antique or work of art, an
			 independent appraisal may be necessary in determining fair market
			 value.
(C) Contributions of real
			 estate shall be allowable for credit if title to the real estate is in fee
			 simple absolute and is clear of any encumbrances. The amount of credit
			 allowable for contributions of real estate shall be based upon the lesser of
			 two current independent appraisals conducted by state licensed
			 appraisers.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-142 - Tax credit application

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 contributor making a contribution to an educational institution, or to an
			 endowment association or foundation on behalf of the educational institution,
			 shall complete a tax credit application with the educational institution,
			 endowment association, or foundation on a form furnished by the secretary. The
			 application may be filed by electronic means in a manner approved by the
			 secretary. Each application shall include the following information:
(1) The name, address, and either the
			 employer identification number or the social security number of the
			 contributor;
(2) if the
			 contributor is an S-corporation, a partnership, or a limited liability company,
			 the following information:
(A) The name of
			 each shareholder, partner, or member;
(B) the employer identification number or
			 social security number of each shareholder, partner, or member; and
(C) each shareholder's, partner's, or
			 member's proportionate share of the income or loss of the corporation,
			 partnership, or limited liability company;
(3) the name of the educational institution
			 or the endowment association or foundation to which the contribution is being
			 made and the fund in which the contribution will be deposited;
(4) the amount and form of the contribution;
(5) the date of the contribution;
			 and
(6) any other relevant
			 information that the secretary requires.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-146 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Contribution,"
			 as defined in K.S.A. 2016 Supp.
			 72-99a02 and amendments thereto,
			 shall include any donation of cash, stocks and bonds, personal property, or
			 real property.
(1) Stocks and bonds shall be
			 valued at the stock market price on the date of the transfer.
(2) Personal property shall be valued at the
			 lesser of its fair market value or the cost to the donor. The value may include
			 costs incurred in making the donation but shall not include sales tax. If the
			 donor received the personal property as a gift or inheritance and the item is
			 considered a rare and valuable antique or work of art, an independent appraisal
			 may be necessary in determining the fair market value.
(3) The donation of real property shall be
			 allowable for tax credit if title to the real property is in fee simple
			 absolute and is clear of any encumbrances. The amount of tax credit allowable
			 for donations of real property shall be based upon the lesser of two current,
			 independent appraisals conducted by state-licensed appraisers.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-147 - Tax credit agreement

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 scholarship-granting organization for which an allocation of tax credits has
			 been authorized pursuant to
			 L.
			 2014, ch. 93,
			 sec.
			 61, and amendments thereto, shall enter into
			 an annual tax credit agreement with the secretary for the scholarship-granting
			 organization's allocation of tax credits.
(b) Each scholarship-granting organization
			 for which an allocation of tax credits has been authorized pursuant to
			 L.
			 2014, ch. 93,
			 sec.
			 61, and amendments thereto, shall enter into
			 a new tax credit agreement with the secretary at least one month before the
			 beginning of each calendar year for which the tax credits are
			 available.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-148 - Tax credit application

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 contributor making a contribution to a scholarship-granting organization shall
			 complete a tax credit application with the scholarship-granting organization on
			 a form furnished by the secretary. Each application shall include the following
			 information:
(1) The name, address, and either
			 the social security number or the employer identification number of the
			 contributor;
(2) the name of the
			 scholarship-granting organization to which the contribution is being
			 made;
(3) the amount and type of
			 the contribution;
(4) the date of
			 the contribution; and
(5) any other
			 supporting documentation that the secretary requires to review the tax credit
			 application.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-149 - Quarterly reports

Current through Register Vol. 43, No. 28, July 11, 2024
Each scholarship-granting organization shall submit a quarterly
				report indicating the amount of contributions qualifying for tax credits. This
				report shall be submitted to the secretary on a form furnished by the
				secretary. Any quarterly report may be filed by electronic means in a manner
				approved by the secretary. A quarterly report shall be submitted on or before
				the tenth day following the end of each calendar quarter even if no qualifying
				contributions are received in that quarter. Each quarterly report shall include
				the following information:
(a) The
			 name and either the social security number or the employer identification
			 number of each contributor in that quarter;
(b) the amount and type of each contribution
			 received in that quarter;
(c) the
			 total amount of qualified tax credits based on the contributions received in
			 that quarter;
(d) the total amount
			 of tax credits that remain from the scholarship-granting organization's annual
			 allocation; and
(e) any
			 documentation that the secretary requires to support the quarterly report.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-150 - Workforce retention incentive income tax credit; "credit" defined, requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) As used in this
			 regulation and   K.A.R. 92-12-151,  "credit" means the Kansas workforce retention
			 incentive income tax credit.
(b)
			 For determining whether any individual has ful-filled the requirements to
			 qualify for the credit, the following terms, as used in K.S.A. 2023 Supp.
			 74-32,287, and amendments thereto, shall have the following meanings:
(1) "Commenced service as a military
			 servicemember" means entered into a service commitment to any branch of the
			 United States armed services, United States military reserves, or national
			 guard of any state at any time after receiving an adult learner grant
			 award.
(2) "Currently employed in
			 the state of Kansas" means employed in Kansas for any part of the taxable year
			 for which the credit is claimed.
(3) "Currently reside in Kansas" means reside
			 in Kansas for any part of the taxable year for which the credit is
			 claimed.
(4) "Employed in the state
			 of Kansas" means:
(i) having any type of
			 employment, including full-time salaried or hourly employment, part-time
			 salaried or hourly employment for any number of hours, or self-employment, that
			 is physically performed in Kansas or that is performed for an employer that is
			 physically located in Kansas, or for which that individual is issued a W-2,
			 1099, or other wage and tax statement showing Kansas withholding or estimated
			 tax to Kansas; or
(ii) serving in
			 the armed forces of the United States, or serving in support of those armed
			 forces, in an area designated by the president of the United States by
			 executive order as a "combat zone" as defined under  26 U.S.C. §
											112  at any
			 time during the period designated by the president by executive order as the
			 period of combatant activities in that zone for the purposes of that
			 section.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-1 - Application; contents

Current through Register Vol. 43, No. 28, July 11, 2024
All applications for an interstate motor fuel user license
				shall be on forms furnished by the director and shall contain information as
				follows:
(a) The name and address of
			 the applicant.
(b) The principal
			 office or place of business of the applicant.
(c) If a corporation, the names and addresses
			 of the principal officers.
(d) The
			 financial condition of the applicant.
(e) A description of applicant's operations.
(f) Such other information as the
			 director shall require.