Steps to Sucess
Resources for Starting and Growing a Business in Kansas
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Table of Contents:
Thinking About Starting a Business. 2
How to Start a Business. 2
Small Business Assistance Agencies and Resources. 4
NetWork Kansas. 4
Kansas Business Center 6
Kansas.gov. 7
Kansas Department of Revenue (KDOR) 10
Kansas Secretary of State. 11
Kansas Insurance Department 11
Kansas Department of Health & Environment (KDHE) 12
Kansas Small Business Development Centers (KSBDCs) 12
Federal Resources. 13
SCORE Business Resource Center 13
United States Internal Revenue Service (IRS) 14
Minority Business Development Agency. 15
Starting a Business in Kansas. 16
The Business Plan. 16
Executive Summary. 16
Business Description. 16
Products or Services. 17
Project Financing. 17
Management 17
Ownership. 17
Description of Major Customers. 18
Description of Market 18
Description of Competition. 18
Description of Prospective Customers. 18
Description of Selling Activities. 19
Technology. 19
Manufacturing Process. 19
Financial Information. 20
Site Selection. 20
Business Organization\Tax Structure. 21
Sole Proprietorship. 22
General Partnership (GP) 23
Limited Partnership (LP) 25
Limited Liability Partnership (LLP) 26
Corporation. 27
Limited Liability Company (LLC) 30
Business Trust 31
Franchise. 31
Nonprofit Corporation. 32
Registering Your Business. 33
Assumed Name and Trade Name. 33
Corporate Name Reservation. 33
Trademarks and Servicemarks. 33
United States Patents, Trademarks, Servicemarks and Copyrights. 34
Records. 36
Professional Relationships. 37
Selecting a Certified Public Accountant (CPA) 37
Selecting an Attorney. 38
Selecting a Banker 38
Selecting Insurance. 39
Registering as an Employer 40
Kansas Withholding Tax. 40
Kansas Definition of Employers. 40
Unemployment Insurance. 41
Kansas Employment Security Law.. 42
Kansas Workers Compensation. 43
Federal Employer Identification Number 43
Social Security Taxes. 45
Self-Employment Tax. 45
Income Tax Withholding. 45
Federal Unemployment Tax (FUTA) 46
Federal Estimated Income Tax. 47
Filing Electronically. 47
Federal Excise Taxes. 48
Other Employment Scenarios. 48
Husband and Wife Business. 48
State and Federal Employer Posting Requirements (Posters) 49
Business Registration, Licensing and Permits. 51
Registering for Kansas Sales Tax. 51
Registering for a Kansas Consumers' Compensating (USE) Tax Certificate Number 52
Exemption Certificates. 52
Non-resident Contractor/Subcontractor 53
Retail Establishments Selling Alcohol 54
Tire Excise Tax Registration, Vehicle Rental Excise Tax and Vehicle Dealers. 56
Tire Excise Tax Registration. 56
Vehicle Rental Excise Tax. 56
Vehicle Dealers. 56
Laundry and Dry Cleaning Establishments/Dry Cleaning Environmental Surcharge. 58
Businesses Impacting Health & Environment 58
Kansas Department of Animal Health. 63
Kansas Department of Agriculture. 64
Food Safety and Consumer Protection Programs. 64
Environmental Protection Programs. 65
Water Resource Programs. 65
Administrative Services and Support 66
Motor Carrier Licensing. 66
Natural Resources and Utility Licensing. 71
Other Regulated Industry Licensing. 72
Securities Registration. 72
Licensing/Regulation of State-Chartered Banks & Trusts Companies, Savings & Loans, Mortgage Companies, Money Transmitters and Credit Counselors. 73
Insurance Companies/Requirements. 74
Common Business Licenses/Permits. 75
Business Development Assistance Programs. 93
Business Development Division. 93
Rural Development Division. 94
Trade Development Division. 95
Travel & Tourism Development Division. 96
Kansas Housing Resources Corporation. 96
Kansas Technology Enterprise Corporation. 97
Centers of Excellence. 97
Additional KTEC Business Assistance Resource Organizations. 99
Incubators. 99
State Data Centers. 102
Kansas Bioscience Authority (KBA) 103
Business Startup Financing. 104
NetWork Kansas. 105
Beginning Farmer Loan Program.. 105
Kansas Technology Enterprise Corporation (KTEC) 106
Kansas Association of Certified Development Companies. 107
United States Department of Agriculture Rural Development 109
Taxes. 112
Kansas Sales Tax. 112
Corporate Income Tax. 113
Corporate Estimated Income Tax. 114
Subchapter S Corporation. 114
Business Entity Franchise Taxes and Secretary of State’s Annual Report 114
Privilege Tax on Financial Institutions. 115
General Partnership. 115
Limited Partnership. 115
Individual Income Tax. 116
Retail Liquor Sales Tax. 116
Motor Fuel Taxes. 116
Regular Motor Vehicle Fuel Tax. 117
Interstate Motor Fuel User's Tax. 117
Liquefied Petroleum Motor Fuel Tax. 117
Severance (Minerals) Tax. 117
Local License and Occupations Tax. 117
Transient Guest Tax. 118
Cigarette Tax. 118
Tobacco Products Tax. 118
Liquor Drink. 118
Liquor Enforcement Tax. 119
Bingo Taxes. 119
Vehicle Rental Excise Tax. 120
Tire Excise Tax. 120
Water Protection Fee. 120
Dry Cleaning Environmental Surcharge. 120
Dry Cleaning Solvent Fee. 121
Maintaining a Business in Kansas. 121
Taxes. 121
Taxpayer Assistance Center 121
Kansas Court of Tax Appeals. 121
Property Taxes. 122
Real Property Transfer Tax. 122
Real Estate. 122
Public Utilities. 123
Personal Property. 123
Exemptions from Ad Valorem Property Taxation. 123
Mortgage Registration Tax. 125
Motor Carrier Property Tax. 125
Statutory Requirements on Insurance Premiums Written in Kansas. 126
Business Tax Exemptions: 126
Electronically Managing Tax Accounts. 128
KSWebTax. 128
Kansas.gov. 130
Business Incentives. 133
Personal Property. 133
Tax Abatement 133
Ad Valorem Tax Exemption. 134
Business Machinery and Equipment Property Tax Credit 134
Alternative-Fueled Motor Vehicle Property Credit 134
Angel Investor Tax Credit 134
Business and Job Development Credit 135
Child Day Care Assistance Credit 135
Community Service Contribution Credit 135
Disabled Access Credit 135
Work Opportunity Tax Credit (WOTC) 136
High Performance Incentive Program.. 136
Training and Education Tax Credit 137
Investment Tax Credit 137
Certified Local Seed Capital Pool Credit 137
Regional Foundation Credit 138
Research and Development Credit 138
Venture Capital Credit 139
Telecommunications Credit 139
Employer Health Insurance Contribution Credit 139
Kansas International Trade Show Assistance Program.. 140
Attraction Development Grant Program/Tourism Marketing Grant Program.. 140
Agriculture Value-Added Loan Program.. 141
Simply Kansas Trademark Program.. 141
Business Enhancement Grant Program.. 141
Kansas Bioscience Authority Investment Programs. 141
Local Incentives. 142
Industrial Revenue Bonds. 142
Kansas Enterprise Zone. 143
Community Development Block Grant/Economic Development 144
International Trade Assistance Programs. 146
International Trade Administration. 148
United States Department of Homeland Security. 148
Port of Entry. 149
Other Employer Regulations. 149
State Americans with Disabilities Act Coordinator 149
Kansas Commission on Disability Concerns. 150
Kansas Human Rights Commission. 150
Small Disadvantaged Businesses and Women-Owned Business Assistance. 151
Kansas Department of Commerce. 151
Kansas Statewide Certification Program.. 152
Kansas Department of Transportation. 153
Federal Minority Business Assistance. 153
Kansas Women's Business Center 154
Workforce Services in Kansas. 155
Workforce Training. 155
Kansas Industrial Training Program (KIT) 155
Kansas Industrial Retraining Program (KIR) 156
Investments in Major Projects and Comprehensive Training Program (IMPACT) 157
Workforce Investment Act of 1998. 158
Foreign Labor Certification. 158
Federal Bonding. 158
Work Opportunity Tax Credits. 159
Registered Apprenticeship. 159
Local Workforce Centers. 159
Local Workforce Centers. 160
Safety and Health Achievement Recognition Program.. 162
United States Department of Labor 162
Occupational Health and Safety Administration Requirements (OSHA) 162
Required Filings. 163
Annual Reports. 163
Click Here to View the Complete Steps to Success Resource Guide