A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.
In Kansas, as in other states, taxpayers are subject to a variety of taxes imposed by state and local governments, as well as the federal government. Kansas imposes a state income tax, which is levied on the income of individuals, estates, and trusts. The state also collects sales tax on the purchase of goods and services, and a use tax for goods purchased out of state but used within Kansas. Property taxes are administered at the local level and are based on the assessed value of real and personal property. Kansas does not have an inheritance tax, but it does have an estate tax that is linked to the federal estate tax; however, due to changes in federal law, Kansas's estate tax is not currently imposed. The state also does not have a gift tax. Capital gains are taxed as income, and there may be additional local taxes, such as city or county sales taxes. It's important for taxpayers in Kansas to be aware of these various taxes and comply with the regulations governing them.