POPULATION: 2,802,100

LABOR FORCE: 1,496,900

Right to Work: Yes

TRADITIONAL INDUSTRIES: Aviation, agriculture/food processing, printing and publishing, fabricated metal products, machinery, oil and gas

EXPANDING INDUSTRIES: Bioscience, warehouse/distribution, customer service centers, back office, miscellaneous manufacturing

COLLEGE GRADUATES: (Age 25 and over) 28.8%

BASIC BUSINESS TAXES:
Corporate Income Tax: 4 percent of net income; in addition, net income in excess of $50,000 is subject to a 3.05 percent surtax; this surtax is being reduced to 3.0 percent for tax year 2011 and thereafter

Corporate Franchise Tax: The Kansas Franchise Tax will be phased out over five years and the tax will be repealed altogether in 2011

Sales and Use Tax: 5.3 percent state rate on gross receipts from sales or leases of tangible personal property and certain services; cities and counties may collect an additional maximum of 1 percent

Property Tax: Commercial and industrial machinery and equipment are exempt from property tax by state law; for real property, counties assess and administer the property tax; each taxing district makes its own levy within the limits set by state statute; residential property is taxed at 11.5 percent of fair market value and commercial and industrial property is taxed at 25 percent

BUSINESS INCENTIVES:
Inventory tax exemption
Industrial revenue bonds
Sales tax exemptions
High Performance Incentive Program
Job and investment Corporate Income Tax Credits
Promoting Employment Across Kansas
Wind and Solar Manufacturing Bond Program
Work force training programs
Financing programs