Throughout the week, we highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. Read the recent alerts below or visit the archive.
Kansas enacts single sales factor apportionment and market-based sourcing On April 24, 2025, Kansas House Bill 2231 (“H.B. 2231”) was enacted into law and is effective for tax years beginning on or after January 1, 2027. H.B. 2231 switches Kansas from an equally weighted three-factor apportionment formula to a single sales factor method for apportioning business income. The law also adopts market-based sourcing for sales other than tangible personal property. H.B. 2231 further provides for a deferred tax deduction and a decrease in corporate income tax rates if certain conditions are met.
This Multistate Tax Alert summarizes some of the provisions in H.B. 2231. [Issued: April 30, 2025] More
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