Kansas Statutes
Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations
79-1132 Same; payroll factor defined and described.

79-1132. Same; payroll factor defined and described. (a) General. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid for both within and without this state during the taxable year. The payroll factor shall include only that compensation which is included in the computation of the apportionable income tax base for the taxable year.
(b) Compensation relating to nonbusiness income and independent contractors. The compensation of any employee for services or activities which are connected with the production of nonbusiness income, income which is not includable in the apportionable income base, and payments made to any independent contractor or any other person not properly classifiable as an employee shall be excluded from both the numerator and denominator of the factor.
(c) When compensation paid in this state. Compensation is paid in this state if any one of the following tests, applied consecutively, is met:
(1) The employee's services are performed entirely within this state;
(2) the employee's services are performed both within and without the state, but the service performed without the state is incidental to the employee's service within the state. The term "incidental" means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction;
(3) if the employee's services are performed both within and without this state, the employee's compensation will be attributed to this state:
(A) If the employee's principal base of operations is within this state; or
(B) if there is no principal base of operations in any state in which some part of the services are performed, but the place from which the services are directed or controlled is in this state; or
(C) if the principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed but the employee's residence is in this state.
History: L. 1996, ch. 270, ยง 5; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations

79-1105c Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes.

79-1106 Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act.

79-1107 National banking associations and state banks; tax imposed; rate.

79-1108 Trust companies and savings and loan associations; tax imposed; rate.

79-1109 "Net income" defined; deductions.

79-1109a Application of 79-1107 and 79-1109.

79-1110 Taxation of national banking associations, banks, trust companies and savings and loan associations; procedure for returns; tax payment; laws applicable.

79-1110a Application of 79-1110.

79-1111 Same; administration of act; rules and regulations.

79-1112 Disposition of tax moneys; privilege tax refund fund established; refunds.

79-1113 National banking associations and banks and corporations holding stock therein; exemption from intangibles tax.

79-1115 Application of 79-1107 and 79-1108.

79-1116 Application of 79-1107, 79-1108 and 79-1109.

79-1117 Credit against tax for making certain property used in trade or business or held for production of income accessible to persons with a disability; amount; carryover to subsequent taxable years.

79-1119 Reports, statements, lists and returns; preservation; confidentiality, exceptions; performance of certain activities by administrative personnel unlawful; penalties for violations.

79-1120 Recapture tax; definitions.

79-1121 Same; imposition; computation of amount.

79-1122 Same; time for assessment and payment; penalties.

79-1123 Administration of act; rules and regulations.

79-1124 Same; disposition of moneys; refunds.

79-1126 Credit against tax for interest rate reduction for agricultural production loan.

79-1126a Credit against tax for interest rate reductions on certain agricultural production loans.

79-1127 Estimated tax; manner of payment; penalties.

79-1128 Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions.

79-1129 Same; procedures and methodology in determining allocable and apportionable income.

79-1130 Same; receipts factor defined and described.

79-1131 Same; property factor defined and described.

79-1132 Same; payroll factor defined and described.

79-1133 Tax upon cessation of business as financial institution; computation.

79-1134 Supplemental to 79-1106 et seq.

79-1135 Consolidated returns or combined reports required, when.

79-1136 Application of act.