In this section

Taxes

Business Formation Fees

Corporate Franchise Taxes

Income Taxes - Corporate

Income Taxes - Individual

Property Taxes

Sales & Use Taxes

Unemployment Insurance

Workers' Compensation

Incentives

Advanced Energy

Enterprise Zones

Financing Programs

Foreign Trade Zones

Income Tax Credits

Int'l Trade Incentives

Life Sciences and R&D

Property Tax Exemptions

Sales & Use Tax Exemptions

Training Programs

Utility Incentives

Venture Capital

Tax & Incentive Profile

Sales & Use Taxes

Sales tax is applicable on all sales made from a location within a state. Use tax applies to property for use, storage, or consumption that was purchased from an out-of-state vendor.

INFORMATION FOR BOTH KANSAS AND MISSOURI IS PRESENTED BELOW.

Kansas

The sales tax is the total of state and local rates and is applied to all retail purchases plus taxable services sold at retail to the consumer. Kansas levies a 6.3% sales and use tax. An additional levy of 1.5% is collected by Franklin County, 1.25% by Atchison, Johnson and Miami Counties, 1.15% by Shawnee County and 1.0% by Leavenworth and Wyandotte Counties on retail sales.

If the sale or use of property has already been subject to a tax of less than 6.3% by any state, then the tax is the difference between 6 .3% and the tax that has already been imposed.

Missouri

The state of Missouri levies a 4.225% sales/use tax on purchases other than retail sales of food. Food is taxed by the state at 1.225%. The sales tax is applied to all retail purchases plus taxable services such as utilities sold at retail to the consumer. Counties in the metro area impose levies ranging from 0.75% to 1.625%. Local county and municipal sales taxes apply to food as well as other retail purchases. However, many local counties and municipalities do not impose any use tax above the state rate.

If the sale or use of property has already been subject to a tax of less than 4.225% by any state, then the tax is the difference between 4.225% and the tax that has already been imposed.

Sales Tax Rates in Selected Municipalities (%)
KANSAS (1)	Sales	Use
Atchison, Atchison Co.	8.550	6.3
Bonner Springs, Wyandotte Co.	9.050	6.3
Gardner, Johnson Co.	9.025	6.3
Kansas City, Wyandotte Co.	8.925	6.3
Lawrence, Douglas Co.	8.850	6.3
Leavenworth, Leavenworth Co.	8.300	6.3
Leawood, Johnson Co.	9.050	6.3
Lenexa, Johnson Co.	9.025	6.3
Merriam, Johnson Co.	8.775	6.3
Olathe, Johnson Co.	8.650	6.3
Overland Park, Johnson Co.	8.650	6.3
Paola, Miami Co.	8.800	6.3
Prairie Village, Johnson Co.	8.525	6.3
Shawnee, Johnson Co.	8.775	6.3
Topeka, Shawnee Co.	8.950	6.3
MISSOURI (2)	Sales	Use
Belton, Cass Co.	8.225	5.475
Blue Springs, Jackson Co.	6.850	4.225
Cameron, Clinton Co.	6.725	5.225
Chillicothe, Livingston Co.	7.225	4.975
Concordia, Lafayette Co.	8.100	5.850
Excelsior Springs, Clay Co.	7.600	7.600
Gladstone, Clay Co.	7.350	7.350
Grandview, Jackson Co.	7.850	4.225
Independence, Jackson Co.	7.600	4.225
Kansas City, Clay Co.	7.475	7.475
Kansas City, Jackson Co.	7.725	6.600
Kansas City, Platte Co.	7.975	7.975
Lee’s Summit, Jackson Co.	7.600	4.225
Liberty, Clay Co.	7.600	5.100
North Kansas City, Clay Co.	6.600	5.100
Raytown, Jackson Co.	8.100	4.225
Richmond, Ray Co.	8.225	5.725
St. Joseph, Buchanan Co.	7.700	4.225
Warrensburg, Johnson Co.	7.850	7.850

⁽¹⁾ The state use tax in Kansas is 6.3%. No local compensating taxes are due unless the item purchased or leased is a motor vehicle, trailer, or vessel that is required to be registered.

⁽²⁾ These are non-food rates; for food purchases, subtract 3% from each Missouri community's rate.

Source: Kansas Department of Revenue & Missouri Department of Revenue, July 2010.

 

DEFINING THE GREATER KC METRO AREA

Kansas City is a Missouri/Kansas bi-state metropolitan area. All statistical references made to Kansas City Metropolitan Statistical Area (MSA) include the counties of Cass, Clay, Clinton, Jackson, Lafayette, Platte and Ray in Missouri, and Johnson, Leavenworth, Miami and Wyandotte counties in Kansas. The greater Kansas City area also includes the adjoining Lawrence, KS, St. Joseph, MO, and Topeka, KS MSAs, as well as the Atchison, KS, Chillicothe, MO, Ottawa, KS, and Warrensburg, MO areas.