Agency 92, Article 12 — Income Tax

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-72. Two or more businesses of a single taxpayer. A taxpayer may have more than one (1) "trade or business." In such cases, it is necessary to determine the business income attributable to …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-73. Business and nonbusiness income: application of definitions. The following are rules for determining whether particular income is business or nonbusiness income. (a) Rental income from…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-74. Proration of deductions. In most cases an allowable deduction of a taxpayer will be applicable only to the business income arising from a particular trade or business or to a particula…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-75. Definitions. (a) Apportionment means the division of business income between states by the use of a formula containing apportionment factors. (b) Allocation means the assignment of non…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-76. Apportionment. If the business activity in respect to any trade or business of a taxpayer occurs both within and without this state, and if by reason of such business activity the taxp…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-77. Combined income method of reporting. If a particular trade or business is carried on by a taxpayer and one (1) or more affiliated corporations, nothing in K.S.A. 79-3271 et seq., and 7…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-78. Allocation. Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income or loss within or without this state in accordance with K.S.A. 79…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-79. Consistency and uniformity in reporting. In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as business income o…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-8. Corporation. The term "corporation" as used in these regulations includes not only corporations which have been created or organized under the laws of Kansas, but also every corporation…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-80. Taxable in another state; in general. The taxpayer is subject to the allocation and apportionment if it has income from business activity that is taxable both within and without this s…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-81. Taxable in another state; when a corporation is "subject to" a tax under K. S.A. 79-3273 (1) and 79-4301, article IV.3.(1). A taxpayer is "subject to" one (1) of the taxes, specified i…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-82. Taxable in another state; when a state has jurisdiction to subject a taxpayer to a net income tax. The second test, that of K.S.A. 79-3273(2) and 79-4301, article IV.3.(2), applies if …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-83. Apportionment formula. All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in K.S.A. 79-3279 …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-84. Property factor; in general. The property factor of the apportionment formula for each trade or business of the taxpayer shall include all real and tangible personal property owned or …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-85. Property factor; property used for the production of business income. Property shall be included in the property factor if it is actually used or is available for or capable of being u…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-86. Property factor; consistency in reporting. In filing returns with this state, if the taxpayer departs from or modifies the manner of valuing property, or of excluding or including prop…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-87. Property factor; numerator. 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 …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-88. Property factor; valuation of owned property. 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 pr…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-89. Property factor; valuation of rented property. 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 rente…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-9. Revoked. (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-90. Property factor; averaging property values. As a general rule the average value of property owned by the taxpayer shall be determined by averaging the values at the beginning and endin…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-91. Payroll factor; in general. (a) The payroll factor of the apportionment formula for each trade or business of the taxpayer shall include the total amount paid by the taxpayer in the re…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-92. Payroll factor; denominator. The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, compensation paid to employees whose se…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-93. Payroll factor; numerator. 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. 79-328…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-94. Payroll factor; compensation paid in this state. Compensation is paid in this state if any of the following tests, applied consecutively, are met: (a) The employee's service is perform…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-95. Sales factor; in general. For the purposes of the sales factor of the apportionment formula for each trade or business of the taxpayer, the term "sales" means all gross receipts derive…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-96. Sales factor; denominator. 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 it…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-97. Sales factor; numerator. 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 reg…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-98. Sales factor; sales of tangible personal property in this state. Gross receipts from sales of tangible personal property (except sales to the United States government) are in this stat…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-99. Sales factor; sales of tangible personal property to United States government in this state. Gross receipts from sales of tangible personal property to the United States government are…