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KS HB2773
Bill
Status
2/11/2026
Primary Sponsor
Taxation
Click for details
AI Summary
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Alcoholic liquor manufacturers who are "qualifying Kansas investors" may use the single sales factor method to apportion business income to Kansas for tax years beginning January 1, 2027, if they maintain property exceeding $5,000,000 and pay compensation exceeding $2,000,000 in the state during the tax year.
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All other alcoholic liquor manufacturers ("general manufacturers") must use the traditional three-factor formula (property, payroll, and sales factors divided by three) to apportion business income.
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The bill amends K.S.A. 2025 Supp. 79-3279, which governs business income apportionment methods for various taxpayer categories including railroads, telecommunications companies, investment funds service corporations, and distressed area taxpayers.
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The secretary of revenue is authorized to adopt rules and regulations to administer the new alcoholic liquor manufacturer apportionment provisions.
Legislative Description
Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer.
Last Action
House Committee Report recommending bill be passed by Committee on Taxation
3/13/2026