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

www.ksrevenue.org

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

www.dor.mo.gov

Kansas City Branch Office

Income Tax Assistance

615 E 13th Street

Kansas City, MO

816 889-2920

www.dor.mo.gov

Kansas City, MO Municipal Tax

Earnings Tax Department

816-513-1120

www.kcmo.org

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

www.ksrevenue.org

Johnson County Appraiser

Olathe, KS

913-829-9500

http://appraiser.jocogov.org

Wyandotte County Appraiser

Kansas City, KS

913-287-2641

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:

Cass County Assessor

816-380-8400

www.casscounty.com

Clay County Assessor

816-792-7664

www.claycogov.com

Jackson County Assessor

816-881-3239

www.jacksongov.org

Platte County Assessor

816-858-2232

www.co.platte.mo.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

800-877-6881

www.dor.mo.gov

Voter Registration

Generally, registration for voting must be completed at least 20 days prior to primary or general elections. However, in the Missouri counties of Jackson, Cass, Clay, and Platte, residents must wait 28 days after registration before they are eligible to vote. Application information includes your name, birthplace, birth date, mailing address, telephone number, place of previous registration, and usually your Social Security number. To register in both Kansas and Missouri, you must submit proper identification, be a U.S. citizen, and be at least 18 years of age. Registration is permanent unless you change you change your residency or your name. Voter registration forms are widely available in banks, libraries, schools, and government office as well as drivers license test centers. Forms can also be downloaded and printed online from the state of county websites. Completed forms must be returned to the appropriate county office.