KansasKansas liquor makers would use three factors to assign income
Kansas liquor makers that sell to distributors would use a property, worker, and sales formula to assign business income to the state for tax purposes.
What it does
Liquor makers that sell to distributors would use a formula based on property, workers, and sales to assign business income to Kansas for tax purposes.
Argument forUsing property, workers, and sales could tie a liquor maker’s Kansas taxable income share to its activity in the state.
Argument againstMakers with more property, workers, and sales in Kansas could have a larger share of income assigned to the state for tax purposes.
More detail
Kansas would use a three-factor formula to assign covered manufacturers’ business income to the state. It covers manufacturers of alcoholic liquor, as defined in Kansas law, that sell to a distributor, also as defined in Kansas law. The formula adds the property, payroll, and sales factors, then divides their total by three. The proposed act would take effect after publication in the statute book.
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Where it stands
- Introduced
- Died
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 10Died in CommitteeDied
- Jan 15Withdrawn from House Committee on Taxation; Referred to House Committee on TaxationMinor
- Jan 14IntroducedMinor
- Jan 14Referred to House Committee on Federal and State AffairsIntroduced
Taxes & Budget