PDF document

- 1 -

190301
KANSAS
K-34(Rev. 8 9-1 ) BUSINESS AND JOB DEVELOPMENT CREDIT
For the taxable year beginning, _________________ , 20____ ; ending _________________ , 20____ .
Name of taxpayer (as shown on return) Social Security Number or Employer ID Number (EIN)

If partner, shareholder or member, enter name of partnership, S corporation, LLC or LLP Employer ID Number (EIN)

PART A – DESCRIPTION OF QUALIFIED BUSINESS FACILITY

1. Name of legal entity making investment: ___________________________________ EIN: ____________________________
2. Location of qualified business facility:
a. Street Address ________________________________________________________________________________________
b. City __________________________________ County No. _______________ County Name ______________________
c. NAICS __________________________________
3. Date operation began at this qualified business facility (mm/dd/yyyy): ___ ___ ___ ___ ___ ___ ___ ___
4. Indicate the type of business activity conducted at this facility (check appropriate box):
Retail or Service Nonmanufacturer - Regular
Manufacturer Nonmanufacturer - Business Headquarters
Contractor - Retailer Nonmanufacturer - Ancillary Support
Contractor - Nonmanufacturer Nonmanufacturer - NAICS 45411_____, 511210_____, 711212_____ (auto racetracks only)
5. Please check the box that best describes the type of qualified investment made at this facility:
New facility
Investment or expansion at an existing facility
Move from old Kansas location to new Kansas location
Move from out of state to new location in Kansas
Other: ______________________________________________________________________________________________
No new investment (for recomputing credits)
6. Date of investment made during the tax year for the qualified business facility (mm/dd/yyyy): ___ ___ ___ ___ ___ ___ ___ ___
7. Attach description of the investment made (see instructions).
PART B – COMPUTATION OF CREDIT
(a) (b)
Retail or Service Manufacture / Nonmanufacturer
8a. Number of qualified business facility employees .......................... ______________________________ _____________________________
8b. Total Kansas payroll for employees identified on line 8a ............... ______________________________ _____________________________
9. Qualified business facility employee credit ................................... ______________________________ _____________________________
10. Qualified business facility investment ........................................... ______________________________ _____________________________
11. Qualified business facility credit factor ......................................... ______________________________ _____________________________
12. Qualified business facility investment credit ................................. ______________________________ _____________________________
13. Total credit or prior year’s carry forward (must complete worksheet ) ....... ______________________________ _____________________________
14. Amount of credit used ................................................................... _____________________________
15. Carry forward amount (must complete worksheet) .................................... _____________________________
Retail or Service
16. Qualified business facility income (attach schedule) .................... ______________________________ I would like to defer this
17. Tax on qualified business facility income (must complete worksheet) ........ ______________________________ credit to __ __ __ __ .
18. Business and job credit limitation (50%) ........................................ ______________________________ (not to exceed 3 years)
19. Business and job development credit ............................................ ______________________________
Shareholder or Partner (attach schedules)
20. Ownership percentage ................................................................. ______________________________ _____________________________
21. Shareholder or partner amount of credit ....................................... ______________________________ _____________________________
22. Shareholder or partner Kansas tax liability (must complete worksheet) ..... ______________________________ _____________________________
23. Amount of credit used ................................................................... ______________________________ _____________________________
24. Carry forward amount (must complete worksheet) .................................... _____________________________
Payroll Information
A. Total employment in the state of Kansas ....................................... ______________________________ _____________________________
B. Total payroll in the state of Kansas ............................................... ______________________________ _____________________________

- 2 -

                                                                                                                                            190302
Name ___________________________  EIN  _______________  Location _________________________________ 

PART C – DETERMINING QUALIFIED EMPLOYEES AND CREDIT  (see instructions for available credit amounts) 
    (A)                        (B)                        (C)                         (D)                        (E)                        (F) 
                               Year End Date: __ __ __ __ Year End Date: __ __ __ __  Year End Date: __ __ __ __ Year End Date: __ __ __ __ Year End Date: __ __ __ __ 
    Month                      Number of Base Employees   Number of Employees         Number of Employees        Number of Employees        Number of Employees 
25. 
26. 
27. 
28. 
29. 
30. 
31. 
32. 
33. 
34. 
35. 
36. 
37.  Total No. of Employees 
38.  Average Employees 
39.  Base Employees 
40.  Qualified Employees 
41.  Decrease in Employees 
42.  Adjusted Employees 
43.  TOTAL Employee Credit 

PART D – DETERMINING QUALIFIED INVESTMENT AND CREDIT                                   (see instructions for available credit amounts) 
    (A)                        (B)                        (C)                         (D)                        (E)                        (F) 
                               Year End Date: __ __ __ __ Year End Date: __ __ __ __  Year End Date: __ __ __ __ Year End Date: __ __ __ __ Year End Date: __ __ __ __ 
    Month                      Monthly Base Investment    Monthly Investment          Monthly Investment         Monthly Investment         Monthly Investment 
44. 
45. 
46. 
47. 
48. 
49. 
50. 
51. 
52. 
53. 
54. 
55. 
56.  Total Monthly Investment 
57.  Average Investment 
58.  Capitalized Rents 
59.  Total Investment 
60.  Base Investment 
61.  Increase in investment 
62.  Nonrelated Investment 
63.  Avg. Qualified Investment 
64.  Decrease in Investment 
65.  Adjusted Investment 
66.  Investment Credit Factor 
67.  TOTAL Investment Credit 
68.  TOTAL Credit 
69.  Credit Used 
70.  Carry Forward 

                                                                                     2

- 3 -

                                                                                                                                       190303
Name___________________________  EIN  _______________  Location _________________________________ 

PART C – (continued) 
    (G)                 (H)                 ( I )                                      (J)                         (K)                 (L) 
    Year End Date: __ __ __ __  Year End Date: __ __ __ __  Year End Date: __ __ __ __ Year End Date: __ __ __ __  Year End Date: __ __ __ __  Year End Date: __ __ __ __ 
    Number of Employees Number of Employees Number of Employees                        Number of Employees         Number of Employees Number of Employees 
25. 
26. 
27. 
28. 
29. 
30. 
31. 
32. 
33. 
34. 
35. 
36. 
37. 
38. 
39. 
40. 
41. 
42. 
43. 
PART D – (continued) 
    (G)                 (H)                 ( I )                                      (J)                         (K)                 (L) 
    Year End Date: __ __ __ __  Year End Date: __ __ __ __  Year End Date: __ __ __ __  Year End Date: __ __ __ __ Year End Date: __ __ __ __  Year End Date: __ __ __ __ 
    Monthly Investment  Monthly Investment  Monthly Investment                         Monthly Investment          Monthly Investment  Monthly Investment 
44. 
45. 
46. 
47. 
48. 
49. 
50. 
51. 
52. 
53. 
54. 
55. 
56. 
57. 
58. 
59. 
60. 
61. 
62. 
63. 
64. 
65. 
66. 
67. 
68. 
69. 
70. 

                                                                3

- 4 -

       K-120 FILERS:  EXAMPLE FOR LINE 16 and 17 OF SCHEDULE K-34

 This example was created for businesses that are unable to determine their exact property and payroll factors.  You 
will need to complete a property and payroll factor for each credit. If inventory is included in the numerator, then it must 
be included in the denominator. 

PROPERTY FACTOR: 
 Investment in New Business Facility                  $      115,737.00  Line  65 – Part D (original year) 
 Average Inventory & Allocation Ratio                    0 .00

 Total Qualifying Kansas Property                                        $     115,737.00 

 Kansas Beginning Property (Current Year)             $  9,417,250.00 
 Kansas Ending Property (Current Year)                   4,330,710.00 
 Total  Property                                        $ 13,747,960.00 
 Multiply by 50%                                         50  % 
 Average  Property                                    $	 6,873,980.00 
 Total Rents in Kansas X 8 (Current Year)                4,842,928.00 

 Total Average Kansas Property                                             $11,716,908.00 

 Property Factor  (Total qualifying Kansas                                 0.9878% 
 property divided by total average Kansas property) 

PAYROLL FACTOR: 
 Total Kansas wages (Current Year)                    $   5,461,204.00 
 Divide by Kansas Employees (Current Year)               188 
 Average Kansas Salary (Current Year)                 $       29,049.00
 Multiply by Number of Qualified Business
          Facility Employees                             11              Line 40 – Part C (original year) 

 Total Facility Wages                                                    $  319,539.00 
 Total Kansas Wages (Current Year)                                       $  5,461,204.00 

 Payroll Factor                                                            5.8511% 

 Property  Factor                 0.9878 % 
          EXAMPLE
 Payroll Factor                   5.8500 % 
 Total  Percent                   6.8389 % 
 Divide by 2                       2 
 Average  Percent                 3.4195 % 

 Kansas Taxable Income (Current Year)                 $   271,184,00	    K-120: Line 20, Kansas Taxable Income 
                                                                         K-121: Line 19, Combined Report Income

 Allocated Qualified Business Income                                     $ 9,273.14                K-34:   Line 16 

 Tax on Total Kansas Taxable Income (Current Year)  $          18,257.00 K-120: Line 23, Total Tax 
                                                                         K-121: Line 22, Total Tax
 Multiply by Average Percent                             3.4195  %

 Tax on Qualified Business Income                                        $ 625.00                  K-34:   Line 17 

                                                    4

- 5 -

         K120S FILERS: EXAMPLE FOR LINE 16 OF THE SCHEDULE K-34
                               (Individuals see next page)

 This example was created for business’ that are unable to determine their exact property and payroll factors. You will 
need to complete a property and payroll factor for each credit. If inventory is included in the numerator then it must be 
included in denominator. 

PROPERTY FACTOR: 

 Investment in New Business Facility                $         406,022.00 Line  63 – Part D (original year) 
 Average Inventory & Allocation Ratio                   0 .00 

 Total Qualifying Kansas Property                                        $ 406,022.00 

 Kansas Beginning Property (Current Year)          $  202,067,263.00
 Kansas Ending Property (Current Year)                 271,976,820.00
 Total  Property                                    $  474,044,083.00
 Multiply by 50%                                        50  %
 Average  Property                                  $  237,022,042.00
 Total Rents in Kansas X 8 (Current Year)                3,438,576.00

 Total Average  Kansas Property                                           $ 240,460,618.00 

 Property Factor         (Total qualifying Kansas                          0.1689%
 property divided by total average Kansas property)

PAYROLL FACTOR: 

 Total Kansas wages (Current Year)                    $  4,668,101.00
 Divide by Kansas Employees (Current Year)              673
 Average Kansas Salary (Current Year)                 $         6,936.00
 Multiply by Number of Qualified Business
          Facility Employees                             5               Line 40 – Part C (original year) 

 Total Facility Wages                                                    $  34,680.00 
 Total Kansas Wages (Current Year)                                       $ 4,668,101.00 

 Payroll Factor                                                            0.7429% 

 Property EXAMPLEFactor        0.1689 %
 Payroll Factor               0.7429 %
 Total Percent                 0.9118 %
 Divide by 2                           22
 Average  Percent              0.4559 %

 Kansas Total Income (Current Year)                $     10,130,145,00   K-120S: Line 18 

 Allocated Qualified Business Income                                     $ 46,183.00       K-34:  Line 16 

 Sole proprietorship, Partnership or S Corporation stop here. 
 Please provide a copy of the property and payroll factor calculation sheet to the sole proprietor, partners or 
 shareholders. 

                                                   5

- 6 -

K-40 & K-41 FILERS: EXAMPLE FOR LINES 16 THROUGH 21 OF SCHEDULE K-34 

To determine the tax amount on the individual’s QBF income, the sole proprietor, partner or shareholder must multiply 
the total QBF income by the percentage owned or per share basis to arrive at the individual’s share of QBF income. The 
individuals share of QBF income must then be multiplied by an effective tax rate. The effective tax rate is the individual’s 
total Kansas tax liability divided by that individual’s total Kansas taxable income. 

Sole proprietor, partner or shareholder percentage (owned or per share basis):           35% 

Allocated qualified business income:              $  46,183.00            K-34: line 16 
Times Percentage owned:                             35 % 
Your share of qualified business facility income: $  16,164.05 

The following two lines calculate your tax rate for the qualifying business income: 

Your total Kansas tax liability:                  $  2, 277.00            K-40: line 8 or 12 (whichever is applicable)
Divided by your taxable income:                   $  49,647.00            K-40: line 7
Effective tax rate:                                 4.5864 %

Your share of qualified business facility income: $  16,164.05
Multiply by effective tax rate:                               4.5864 %
Tax on qualified facility income:                 $ 741.00

50% of tax:                                       $       370.00

Total qualified employees and investment credit:  $  7,000.00             K-34: line 13
Times your percentage owned:                        35 %
Your share of credit:                             $   2,450.00

Credit allowable: (50% of tax or your share of credit, whichever is less)               $  370.00 K-34: line 21
            EXAMPLE

                                                  6

- 7 -

Credit denied. Credit denied.

No No

No
Yes No Yes

Does the employees 2 or more?
taxpayer qualify as a retailer?
Is the increase in
Is this the corporate or business headquarters or an ancillary support under NAICS 45411, 511210 or 711212? Credit: $100 for each qualified employee;
$100 for each $100,000 of qualified investment.
facility of a retail business? Is the taxpayer classified

Yes
Yes
No

Yes

Is the increase 20 or more full time positions?

qualified investment.
Business is located in “any other” region. Credit: $1,500 for each qualified employee; $1,000 for each $100,000 of

No Credit denied.
No
No
DEFINITIONS Manufacturing: All commercial enterprises identified under the manufacturing NAICS Codes. Nonmanufacturing: Any commercial enterprise other than a manufacturing business or a retail business. (Includes corporate or business headquarters of a “retail business” for years commencing after 12-31-93.) Manufacturing and nonmanufacturing: Credit is computed once and the remainder of the credit is carried over until utilized for as long as the taxpayer maintains the minimum number of qualified employees of that type of business. Retail business: Any commercial enterprise primarily engaged in the sale at retail of goods or services, or both. Credit must be recomputed each year for a ten year period. Corporate or business headquarters: A qualified investment where principal officers of the corporation or business are housed and from which direction, management or administrative support for transactions is provided for a corporation, business or a division of a business or regional division of a business. Ancillary support: A facility which is operated by a business and whose function is to provide services in support of the business, but is not directly engaged in the business’ primary function. NAICS 45411: Catalog and Mail-Order Houses NAICS 511210.: Prepackaged Software NAICS 711212: Auto Racetrack

Income Tax Quick Reference Flowchart

business? Yes 5 or more? Yes
Is the increase in employees
For Facilities Which Began Operations On or After January 1, 1993 Is the taxpayer a nonmanufacturing

located in a Yes of qualified investment.
Credit: $2,500
Is the investment nonmetropolitan region? (Declared by Department of that Department to determine location. for each qualified employee; $1,000 for each $100,000
Commerce) Contact
For a quick reference as to whether you qualify for the credit please use the flowchart below. Credit denied.
No No
No

business? Yes Yes Johnson,
Is the taxpayer a manufacturing Is the increase in employees 2 or more? located in a metropolitan Leavenworth, or Wyandotte. Yes
Is the investment county? Douglas, after 12-31-2010.
Sedgwick, Shawnee credits for qualified business located in Metropolitan counties
Credit denied. No new

- 8 -

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Credit: $100 for each                               qualified employee;
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           $100 for each $100,000                                                                                 of qualified investment.** 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             qualified investment.* 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Business is located in “any                       other” region. Credit: $1,500                                for each qualified employee;                                               $1,000 for each $100,000 of

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          No

                                                                                                                                                                                                                                                                                      Credit denied.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Yes 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         that Department to                     determine location.                                                       qualified employee;
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Commerce)? Contact
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Is the investment located                                                                                                                                                                                                           Credit: $2,500 for each                                                                                                                                                                                              of qualified investment.* 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       $1,000 for each $100,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              in a nonmetropolitan region                           (Declared by Department of

                                                                                                                                                                                                                                                                No                                                                                                                                   No                                                                                                                                                                                                   No

Privilege Tax (Banks and Savings & Loans) Quick Reference Flowchart                                                                                               For a quick reference as to whether you qualify for the credit please use the flowchart below.

                                                                                                                                                                                                                                                                                                                          Yes                                                                                                                                                                                                                   Yes                                                                                                                                                                                                                                 Yes 

                                                                                                                                                                                                                                                                   Is the increase in                                         Was the qualifying                                                                                                                                                                                                                                                                                                              Douglas, Johnson,                                                                                                                                     Credit denied. No new                                                                                           located in Metropolitan
                                                                                                                                                                                                                                                                                                     employees 2 or more?                        investment the principal                                                                                                                      creation of at least 20 new full-time positions?                                                                                                                                                   Leavenworth, Sedgwick, Shawnee, or Wyandotte.                                                                                                                         credits for qualified business                                                                                                                                 counties after 12-31-2010.                                                   Credit is computed once and the remainder of the credit is carried over until utilized as long as the taxpayer maintains the minimum number of qualified employees.                                                            Credit must be recomputed each year for a ten year period. 
                                                                                                                                                                                                                                                                                                                                                                          place from which the trade    or business of the taxpayer is directed or managed and did the facility facilitate the                                                      Is the investment located in a metropolitan county?
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    *                                                                                                                                                                                                                              ** 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       8

- 9 -

INSTRUCTIONS FOR SCHEDULE K-34
GENERAL INFORMATION LINE 3: Enter the date the QBF originally commenced
operations at this location, if this is a new location enter
K.S.A. 79-32,160(f) requires that taxpayers claiming
the date used on line 6.
the business and job development credit provide
information aimed at helping the legislature assess the LINE 4: Mark the box which best describes the business
economic impact of this credit. This information is captured activity performed at the QBF.
on line 8b and lines A & B under Payroll Information – Retail or Service:
these lines are not to be used to calculate the credit. • any commercial enterprise primarily engaged in the
The Business and Job Development Credit sale at retail of goods or services taxable under the
(K-34) Defined. This credit is a non-refundable tax credit Kansas retailers’ sales tax act;
applied against income tax or privilege tax. It is allowable • any service provider set forth in K.S.A. 17-2707
to any Kansas taxpayer who shall invest in a qualified (doctor, lawyer, accountant, engineer, etc. - refer to
business facility (QBF) and who shall hire a certain listing in the Q & As, available on our website at
number of qualified business facility employees (QBFE) ksrevenue.org ) and amendments thereto;
as a direct result of that QBF investment. There is no • any bank, savings and loan or other lending
minimum amount of investment necessary to qualify; institution;
however, some investment must have been made. • any commercial enterprise whose primary business
Schedule K-34 tracks employees and investments for activity includes the sale of insurance; and
the life of each credit. Schedule K-34, Part B should be • any commercial enterprise deriving its revenue from
completed and submitted for every credit claimed; Parts noncommercial customers in exchange for personal
C and D of the K-34 should be filled out once per facility services such as, but not limited to, barber shops,
and added to as needed for the life of the credit. beauty shops, photographic studios and funeral
services.
Effective with tax year 2011, this credit is no longer
Manufacturer: All commercial enterprises identified
available in metro counties. Beginning in tax year
under the manufacturing standard industrial classification
2012, it will not be available in metro and non-metro
codes 20 through 39 or appropriate manufacturer NAICS
counties. code.See pages 21 through 25.
When to File. Schedule K-34 should be filed with the Contractor - Retailer: Any contractor other than a
tax return in the tax year the investment became available. contractor-nonmanufacturer.
Taxpayers electing to defer the credit must complete and
Contractor - Nonmanufacturer: A contractor that
enclose their K-34 with the tax return for which qualified primarily (more than 50%) engages in the following
investment became available for use. If establishing a services shall be considered as a contractor-
credit for the first time, the K-34 should be filed with the nonmanufacturer:
original or amended return for the year qualified. If an
• the service of installing or applying tangible personal
entity is claiming both a retail or service credit and a
property in connection with the original construction
manufacturer or nonmanufacturer credit, complete a
of a building or facility;
separate K-34 for each type of business activity credit.
• the original construction, reconstruction, restoration,
SPECIFIC LINE INSTRUCTIONS remodeling, renovation, repair or replacement of a
residence; or
Complete the name and EIN information required at
the top of Schedule K-34. If the taxpayer is a shareholder, • the construction, reconstruction, restoration,
partner or member, enter the name of the S Corporation, replacement or repair of a bridge or highway.
Partnership, LLC or LLP and the EIN of that entity on the Original construction shall mean the first or initial
second line. construction of a new building or facility. The term “original
construction” shall include the addition of an entire room
PART A – DESCRIPTION OF QUALIFIED BUSINESS FACILITY or floor to any existing building or facility, the completion
LINE 1: Enter the name and EIN of the legal entity making of any unfinished portion of any existing building or facility
the investment at the QBF. and the restoration, reconstruction or replacement of a
building or facility damaged or destroyed by fire, flood,
LINE 2: Enter the location information for the QBF.
tornado, lightning, explosion or earthquake, but such term,
a. Street address or legal description of the qualified except with regard to a residence, shall not include
business facility (cannot be a post office box). replacement, remodeling, restoration, renovation or
b. City, county number (page 31) and county name reconstruction under any other circumstances.
where the QBF is located. This information will
Nonmanufacturer - Regular: Any commercial enterprise
determine whether the credit is located in a
other than a manufacturing business or retail business.
metropolitan county, nonmetropolitan region or
other region. (Note: Tax year 2010 is the last year Nonmanufacturer - Business Headquarters: A qualified
this credit is available for metropolitan counties) facility where principal officers of the business are housed
c. North American Industry Classification System and from which direction, management or administrative
(NAICS) code for the type of activity conducted at support for transactions is provided for a business or
the QBF. division of a business or a regional division of a business.
9

- 10 -

Nonmanufacturer - Ancillary Support: A facility which is LINE 10 (column b): If this is a new credit, enter the
operated by a business and whose function is to provide QBF investment from the appropriate column in Part D,
services in support of the business but is not directly line 63. If this is a carry forward leave blank.
engaged in the business’ primary function. To be
considered ancillary support a declaration must be made LINE 11 (column a): If this is a new credit, enter credit
by the Department of Commerce. factor from the appropriate column in Part D, line 66.
For each of the nine succeeding tax years, enter credit
Nonmanufacturer - NAICS codes: 45411 catalog and
factor from the appropriate column in Part D, line 66.
mail-order houses; 511210 pre-packaged software; or
711212 auto racetrack. LINE 11 (column b): If this is a new credit, enter credit
LINE 5: Mark the box that best describes the type of factor from the appropriate column in Part D, line 66. If
qualified investment made at this facility. this is a carry forward leave blank.
New Facility: A new building at a new location. LINE 12 (column a): If this is a new credit, enter
Investment or expansion at an existing facility: A building investment credit amount from the appropriate column
addition or a new investment such as machinery and in Part D, line 67. For each of the nine succeeding tax
equipment at an existing location. years, enter investment credit amount from the
Move from old Kansas location to new Kansas location: appropriate column in Part D, line 67.
A business whose operation relocates from one location LINE 12 (column b): If this is a new credit, enter the
to another within Kansas.
investment credit amount from the appropriate column
Move from out of state to a new location in Kansas: An in Part D, line 67. If this is a carry forward leave blank.
operation that relocates their physical business from
another state to within Kansas. LINE 13 (columns a or column b): Add lines 9 and 12.
Other: Describe the type of qualified investment that This should equal Part D, line 68 in the appropriate
does not meet any of the above. column.
No new investment: There is no new investment at the LINE 14 (column b): Corporate or Privilege Taxpayers:
QBF during this tax year. Schedule K-34, Part C and D Enter the amount from line 13 orKansas tax liability (less
are being completed to recompute an existing Retail or any other non-refundable credits), whichever is less. Also,
Service credit, or to claim a manufacturer or enter this amount on the appropriate line of Form K-120
nonmanufacturer carry forward credit. or Form K-130. Individual Taxpayers: Skip this line.
LINE 6: Enter the date the investment for this credit For taxpayers claiming carry forward only, enter the
became operational or available for use by the taxpayer. amount of the available carry forward from line 15 of the
LINE 7: Attach a description of the investment made at prior tax year’s Schedule K-34.
the QBF during the tax year and how it directly relates to LINE 15 (column b): Corporate or Privilege Taxpayers:
the hiring of the requisite number of additional employees. Subtract line 14 from line 13. Enter on line 70, Part D for
PART B - COMPUTATION OF CREDIT FOR THIS K-34 the appropriate tax year. Amount cannot be less than
zero. Individual Taxpayers: Skip this line.
Complete Part C and D worksheet prior to filling in
Part B. When computing Part B, use the column that Retail or Service
coincides with the selection made on line 4, Part A. LINE 16 (column a): Enter the amount of QBF income.
LINE 8a (column a): If this is a new credit, enter number Attach a schedule detailing how the QBF income was
of QBFE from the appropriate column in Part C, line 40. determined. QBF income is the Kansas taxable income
For each of the nine succeeding tax years, enter number derived by the taxpayer or legal entity making the
of QBFE from the appropriate column in Part C, line 42. investment from the operation of the qualified facility. See
LINE 8a (column b): If this is a new credit, enter number the example worksheet on page 8 of the Schedule K-34.
of QBFE from the current year’s appropriate column in LINE 17 (column a): Corporate or Privilege Taxpayers:
Part C, line 40. If this is a carry forward leave blank. The legal entity making the qualified investment must
LINE 8b: Enter the total Kansas payroll for the qualified divide its QBF income by its total Kansas taxable income.
business facility employees identified on line 8a. This percentage must then be multiplied by the legal
entity’s Kansas income tax liability or privilege tax liability
LINE 9 (column a): If this is a new credit, enter credit
resulting in tax on the QBF income. See example on page
amount from the appropriate column in Part C, line 43.
9. Individual Taxpayers: A sole proprietorship, partnership
For each of the nine succeeding tax years, enter credit
or S corporation must determine the QBF income. The
amount from the appropriate column in Part C, line 43.
sole proprietor, partner or shareholder must then multiply
LINE 9 (column b): If this is a new credit, enter the credit the total QBF income by the percentage owned or per
amount from the appropriate column in Part C, line 43. If share basis to arrive at the individual’s share of QBF
this is a carry forward leave blank. income. The individuals share of QBF income must then
LINE 10 (column a): If this is a new credit, enter the be multiplied by an effective tax rate. The effective tax
QBF investment from the appropriate column in Part D, rate is the individual’s total Kansas tax liability divided by
line 63. For each of the nine succeeding tax years, enter that individual’s total Kansas taxable income. The
the QBF investment from the appropriate column in Part resulting amount is the tax on that individual’s QBF
D, line 65. income. See example on page 10.
10

- 11 -

LINE 18 (column a): Multiply line 17 by 50%. The determined by dividing the sum of the number of QBFE
maximum amount allowed is 50% of the tax on QBF on the last business day of each full calendar month
income. See example on page 9. during the portion of the taxable year in which the QBF
LINE 19 (column a): Enter amount from line 13 or line was in operation by the number of full calendar months.
In the case of an investment in a QBF which facility existed
18, whichever is less. Also, enter on the appropriate line
and was operated by the taxpayer or related taxpayer
of Form K-120 or Form K-130.
prior to such investment, the number of QBFE employed
Shareholder or Partner in the operation of the facility shall be reduced by the
average number of individuals employed in the operation
LINE 20 (column a or column b): Enter the percentage
of the facility during the taxable year preceding the
of ownership for this partner or per share basis for this
taxable year in which the QBF investment was made at
shareholder when credit was first qualified.
the facility (base).
LINE 21 (column a): Enter the partner or shareholder’s The information related to the number of QBFE must
amount of credit. Multiply line 13 by line 20, or enter be computed on Part C of the Schedule K-34. Current
amount on line 19 (whichever is less). year is the year for which the entity’s tax return is
LINE 21 (column b): Enter the partner or shareholder’s being filed.
amount of credit. Multiply line 13 by line 20. For taxpayers Retail or Service: When the taxpayer is considered
claiming carry forward only, enter the amount of the as a “retail or service” or “contractor-retailer” business,
available carry forward from line 24 of the prior tax year’s the number of QBFE must equal or exceed two. The
Schedule K-34. number of QBFE will be the number computed the year
LINE 22 (column a or column b): Enter the partner or the credit became available and will never increase,
shareholder’s Kansas tax liability (less any other although it may decrease, if the number of QBFE for this
nonrefundable credits). credit is not maintained for the succeeding nine years.
LINE 23 (column a or column b): Enter the amount Manufacturer or Nonmanufacturer: When the
from line 21 or line 22, whichever is less. Also enter this taxpayer meets the definitions of:
amount on the appropriate line of Forms K-40 or K-41. a. manufacturer, the increase of QBFE must equal or
exceed two.
Credit Deferment: Enter the year the credit will be deferred
(cannot exceed three years). Employees and investment b. nonmanufacturer, the increase of QBFE must equal
must be maintained during the years the credit is or exceed five.
deferred. Part C and Part D of Schedule K-34 must be c. business headquarters “ancillary support”, NAICS
submitted for each of these years to report the QBFE code 45411, 511210 or 711212, the increase in
and QBF investment. QBFE must equal or exceed twenty.
LINE 24 (column b): Subtract line 23 from line 21. Enter Part C determines the number of qualified employees
on line 70, PART D for the appropriate year. This amount at the facility and amount of employee credit. Data from
cannot be less than zero. this schedule will be transferred to Part B, Schedule
K-34. Part C displays all ten years that a retail or service
Payroll Information credit has to be recomputed or each year that a
LINE A: Enter the entity’s total number of employees in manufacturer or nonmanufacturer may have a carry
the state of Kansas for this tax period. forward. Continue to use Part C Schedule K-34 from year
to year until the ten years of the retail or service credit
LINE B: Enter the total compensation paid during this tax
has been exhausted or the carry forward is exhausted
period for total number of employees reported on line A.
for the manufacturer or nonmanufacturer.
PART C - DETERMINING QUALIFIED EMPLOYEES AND CREDIT Retail or Service credit, use Columns A, B and C to
A qualified business facility employee (QBFE) is defined establish a credit for the first time at a location, and a
as a person who is employed by the taxpayer in the new column for each of the succeeding nine years to
operation of the QBF as a direct result of the qualified recompute the credit or to start a new layer. A new column
investment made during the taxable year for which the must be filled out to recompute the credit each year.
credit is claimed. A person shall be considered engaged Manufacturer and Nonmanufacturer use Columns
if such person performs duties in connection with the A, B and C to establish a credit at one location for the
operation of the QBF on: A) regular, full-time basis, B) first time. The current year information must be filled out
part-time basis, provided the person is customarily for each year that any carry forward is being claimed.
performing such duties at least 20 hours per week Use the next column available for the current year to verify
throughout the taxable year, or, C) seasonal basis, that the employees have been maintained.
provided such person performs such duties for
LINES 25 through 36 (column A): Enter the months in
substantially all of the season customary for the position
the order of the filing period being used by the legal entity.
in which the person is employed.
The number of QBFE during any taxable year shall be LINES 25 through 36 (column B): Enter year-end date
determined by dividing by 12 the sum of the number of of the legal entity’s filing period for the prior taxable year.
QBFE on the last business day of each month of the Column B is used to compute activity at the QBF prior to
taxable year. If the QBF is in operation for less than the the year in which a credit is qualified. That is referred to
entire taxable year, the number of QBFE shall be as the “base” year.
11

- 12 -

If this is a new facility in Kansas or the operations have                facility in this taxable year, the average number of 
moved from out of state to a new location in Kansas, this                 transferred employees should be included in the base 
column will be left blank. If the facility was in operation in            amount. 
the prior tax year or the taxpayer has moved from a prior                 LINE 40 (columns C through L): Subtract line 39 from 
Kansas location, enter the total number of employees at                   line 38. If amount is less than the minimum increase 
this facility as of the last business day of each month of                required for this credit (2, 5 or 20) then no credit is 
the taxable year preceding the tax year the investment                    allowed. If amount is a negative figure it must be removed 
initially qualified.                                                      from the employee counts on previous retail or service 
LINES 25 through 36 (columns C through L):     Enter                      credit years (see EXAMPLE 1 below showing analysis of 
year end date of the legal entity’s filing period for the                 the fourth year). 
current year. Use column C if establishing a credit for the               LINE 41 (columns C through L): Enter the number of 
first time and complete columns D through L for each                      decreased qualified employees from line 40 from the 
succeeding tax year of the credit for recomputing a retail                current year. This number must be equal to or less than 
or service credit or for a manufacturer or                                the number of qualified employees being claimed on line 
nonmanufacturer carry forward.                                            40 (see EXAMPLE 1 below). 
Enter the total number of employees at the facility as of                 LINE 42 (columns C through L): Subtract line 41 from 
the last business day of each month of the taxable year                   line 40. This is the adjusted number of qualified 
the investment qualified.                                                 employees to be carried to line 8a, Part B, Schedule 
                                                                          K-34. If the adjusted average number of employees falls
LINE 37 (column B through L):   Add amounts on lines 
                                                                          below the minimum number of employees required to
25 through 36. 
                                                                          claim a credit, then the credit is forfeited.
LINE 38 (column B  through L):  Divide line 37 by the                     LINE 43 (columns C through L): Retail or Service: 
number of full months in this tax year the facility was                   Taxpayers meeting the definition of “retail or service” or 
available for use. The resulting number of employees must                 “contractor-retailer” and computing the employee credit 
then be rounded down to the next whole number.                            for the first year, multiply line 40 by $100. For the 
LINE 39 (columns C through L):  For Column C enter                        succeeding tax years, multiply line 40 or line 42 by $100 
number of base employees from line 38 in Column B or                      as applicable. Manufacturer/Nonmanufacturer: When the 
the prior taxable year. For columns D through L the                       taxpayer meets the definition of “manufacturer or 
average employees on line 38 becomes the base on line                     nonmanufacturer” and the QBF is located in: 
39 for the current year. If current tax year column contains              • A “nonmetropolitan region” - multiply line 40 by $2,500
employees that were transferred from another Kansas                       • Any “other region” - multiply line 40 by $1,500

EXAMPLE 1 (for lines 40 and 41) –  Retail or Service Credit Only 
                                (C)                                       (D)               (E)                        (F) 
                                First year                                Second year       Third year                 Fourth year 
                                employees                                 employees         employees                   employees 

Line 38  Average Employees      12                                        15                15                         10 
Line 39  Base Employees         0                                         12                15                         15 
Line 40  Qualified Employees    12                                        3                 0                          -5
Line 41  Decrease in Employees  -2**                                      -3**              * 
Line 42  Adjusted Employees     10                                        0                 0                          0
*  No credit was established for this year, no employees to deduct.
** Line 41 was computed by decreasing by 3 of the 5 employees lost in the fourth year.  Additional decreases of employees in succeeding years
   should be added to line 41, column C and line 42 adjusted accordingly. 

PART D - DETERMINING QUALIFIED INVESTMENT AND CREDIT                      The qualified business facility investment shall be 
                                                                          determined by dividing by twelve the sum of the total 
 Qualified business facility investment is the value of                   value of such property at that facility on the last business 
the real and tangible personal property, except inventory                 day of each calendar month of the taxable year. If the 
or property held for sale to customers in the ordinary                    QBF is in operation for less than an entire taxable year, 
course of the taxpayer’s business, which constitutes the                  the qualified business facility investment shall be 
qualified business facility, or which is used by the taxpayer             determined by dividing the sum of the total value of such 
in the operation of the qualified business facility, during               property at that facility on the last business day of each 
the taxable year for which the business and job                           full calendar month during the portion of such taxable 
development credit is claimed.  The value of such property                year during which the qualified business facility was in 
during the taxable year shall be: 1) its original cost if owned           operation by the number of full calendar months during 
by the taxpayer; or 2) eight times the net annual rental                  the period. In the case of an investment in a QBF which 
rate if leased by the taxpayer.                                           existed and was operated by the taxpayer or related 
                                                                   12

- 13 -

taxpayer prior to such investment, the amount of the LINE 59 (column B through L): Add amounts on lines
taxpayer’s QBF investment shall be reduced by the 57 and 58.
average amount of QBF investment of the taxpayer or LINE 60 (column C through L): For Column C enter
related taxpayer in the facility for the taxable year amount of base investment from line 59, Column B or
preceding the taxable year in which the QBF investment the prior taxable year. For columns D through L the
was made at the facility (base). average investment on line 59 becomes the base on line
Part D, Schedule K-34 determines the amount of 60 for current year. If current tax year column contains
qualified investment at the facility and the amount of investment that was transferred from another Kansas
investment credit. This information will be transferred to facility in this taxable year, the average amount of that
Part B, Schedule K-34. Part D displays all ten years that transferred investment should be included in the base
a retail or service credit has to be recomputed. Continue amount.
to use Part D from year to year until the ten years of the
retail or service credit has been exhausted. LINE 61 (column C through L): Subtract line 60 from
line 59. This is the total of investment in excess of the
Current year is the year for which the entity’s base. Column C, or current taxable year is a negative
tax return is being filed. number stop here, you are not qualified for the credit.
LINE 62 (column C through L): Enter the average
Retail or Service credit use columns A, B and C to amount of investment that was made during the year(s)
establish a credit for the first time at a location, and a that did not directly result in the hiring of qualified
new column for each succeeding nine years to recompute employees. This will include investment made during this
the credit or to start a new layer. A new column must be tax year and prior tax years since the qualified investment
filled out to recompute the credit each year. was made. If this is qualified investment at a new location,
Manufacturer and Nonmanufacturer use columns no entry will be made on this line. If you made qualified
A, B and C to establish a credit at one location for the investment at an existing facility, you must enter the
first time. Investment information must be completed for portion of the new investment that did not directly result
the initial year the credit is claimed but not for succeeding in the hiring of qualified employees. This amount will be
years if only claiming available carry forward. subtracted from the total qualified business facility
investment.
LINES 44 through 55 (column A): Enter the months in
the order of the filing period being used by the legal entity. LINE 63 (column C through L): Subtract line 62 from
line 61. This is the amount of investment that qualifies
LINES 44 through 55 (column B): Enter year end date
for the credit.For the first year, if this is a negative number
of the legal entity’s taxable year preceding the tax year
then this current year does not qualify for the credit. For
the investment initially qualified. Column B is used to
retail or service credits, columns D through L must be
compute activity at the QBF prior to the year in which a
taken from the investment amounts on previous retail
credit is qualified. That is referred to as the “base” year.
service credit years (see EXAMPLE 2 on next page).
Enter the total amount of investment at the facility as of
LINE 64 (column C through L): Retail or Services
the last business day of each month of the taxable year
credits, for columns D through L, enter the difference in
the investment qualified.
amount of qualified business facility investment change
LINES 44 through 55 (columns C through L): Enter due to a decrease after computing current investment
the year end date of the legal entity’s filing period for the (see EXAMPLE 2 showing an analysis of the fourth year.)
current year. Use column C if establishing a credit for the
LINE 65 (column C through L): Subtract line 64 from
first time and complete columns D through L for each
line 63.
succeeding tax year of the credit for recomputing a retail
or service credit. Manufacturers and nonmanufacturers LINE 66 (column C through L): Divide line 65 by
do not have to complete these unless establishing a $100,000. If the remainder is $51,000 or more, round to
new credit. the next higher credit factor number. If the adjusted
Enter the total investment at the facility as of the end of qualified investment is less than $51,000, but greater
each full month of operation at the qualified business than zero, the investment credit is zero. However, the
facility. If the QBF was in operation for only three full associated employee credit is still eligible.
months during the tax year, you would only enter those LINE 67 (column C through L): This is the total amount
three months. of credit available for your qualified investment. (Multiply
LINE 56 (column B through L): Add amounts on lines line 66 by $100 or $1,000, whichever applies to your
44 through 55. type of business as shown on page 1, line 4 of Schedule
K-34.)
LINE 57 (column B through L): Divide line 56 by the
LINE 68 (column C through L): Add line 43 of Part C -
number of full months in the tax year the facility was
Total Employee Credit to line 67 of Part D - Total
available for use.
Investment Credit.
LINE 58 (column B through L): Property rented by the
LINE 69 (column C through L): Enter the amount of
taxpayer and used at the QBF is valued at eight times
credit being used for the current filing period and the
the net annual rental rate.
cumulative amount of credit used from prior periods.

- 14 -

LINE 70 (column C through L):     (Manufacturer or               • nonmanufacturing must equal at least 5 qualified
Nonmanufacturer only.)  Subtract line 69 from line 68.           business facility employees
If you have a credit carry forward you must maintain the         • business headquarters, ancillary support or NAICS
minimum number of qualified employees in the                     codes 45411, 511210, and 711212 must equal an
succeeding tax year in order to claim any remaining carry        increase of at least 20 employees.
forward credit. That minimum number is as follows: 
                                                                 If you fail to maintain the minimum number of qualified 
• manufacturing must equal at least 2 qualified business         employees the amount of remaining carry forward credit 
  facility employees                                             is forfeited. 

EXAMPLE 2 (for lines 63 and 64)   –  Retail or Service Credit Only 
                                       (C)                       (D)                        (E)                                  (F) 
                                       First year                Second year             Third year Fourth year
      Investment                        investment               investment              investment investment 
Line 59  Total investment              $25,000                   $30,000                 $29,500    $27,000 
Line 60  Base investment                                 0       25,000                     30,000  29,500 
Line 61  Increased investment          25,000                    5,000                      -500                                 -2,500
Line 62  Non-related investment                          0           0                          0                                    0 
Line 63  Average qualified investment  25,000                    5,000                      -500                                 -2,500
Line 64  Decrease in investment*                         0       -3,000      (-500  -2,500)     0                                    0 
Line 65  Adjusted qualified investment 25,000                    2,000                          0                                    0 
* Line 64 was computed by decreasing line 63 by the amounts lost in the third and fourth year.  Additional decreases in investment should be added 
  to line 64, Column C and line 65 adjusted accordingly. 

In EXAMPLE 2, the first year’s increased investment in line 59 is $25,000.  In the second year it is $5,000 (line 61). In the third year, there 
was a decrease in investment of $500. This decrease affects the prior computations of investment. The decrease of $500 is subtracted from 
the second year’s increased investment of $5,000 for a net increase remaining of $4,500.  In the fourth year, the investment decreased by 
another $2,500. This decrease offsets the second year’s investment. The total decrease is $3,000 [–$500 (third year of increased investment) 
-$2,500 (fourth year of increased investment)]. The revised qualified investment for the second year is left at $2,000, line 65. 

          DEFINITIONS AND TERMS                                  Business Headquarters:         A facility where principal 
                                                                 officers of the business are housed and from which 
Ancillary Support:   A facility which is operated by a           direction, management or administrative support for 
business and whose function is to provide services in            transactions is provided for a business or division of a 
support of the business, but is not directly engaged in the      business or regional division of a business. (K.S.A. 
business’ primary function. (K.S.A. 74-50,114(a))                74-50,114(c))
Any ancillary support business which would otherwise             Commencement of Commercial Operations:
be eligible for an income or privilege tax credit shall          Commencement of commercial operations shall be 
incorporate in its tax filing for the credit a statement from    deemed to occur during the first taxable year for which 
the secretary of commerce which includes a finding by            the QBF is first available for use by the taxpayer, or first 
the secretary that the job expansion incident to the credit      capable of being used by the taxpayer, in the revenue 
claimed would not have occurred in the absence of the            producing enterprise in which the taxpayer intends to use 
credit. (K.S.A. 74-50,114(g))                                    the QBF. (K.S.A. 79-32,154(f)) 
Base: The average employees and investment that                  Facility:   A facility is defined as any factory, mill, plant, 
                                                                 refinery, warehouse, feedlot, building or complex of 
reduce the current tax period computation of the credit. If 
                                                                 buildings located within the state, including the land on 
the qualified business facility (QBF) was in operation prior 
                                                                 which the facility is located and all machinery, equipment, 
to the implementation of the qualified business facility 
                                                                 and other real and tangible personal property located 
income (QBFI), an average of the prior tax periods 
                                                                 at or within a facility and used in connection with the 
employees and investment is computed. If the investment          operation of the facility. The word building shall include 
is in a new facility or is new to Kansas the base would be       only structures within which individuals are customarily 
zero. If the investment is being moved from one location         employed or which are customarily used to house 
in Kansas to another location in Kansas, the base would          machinery, equipment or other property. (K.S.A. 
be the average number of employees and average                   79-32,154(a))  If there is a complex of buildings, the entire
investment in the taxable year preceding the taxable year        complex, including all buildings in the complex, is
in which the qualified business facility investment was          considered by KDOR (Kansas Department of Revenue)
made at  the new Kansas location.                                to be a single facility.
Business: Business means any manufacturing business              Facility Types that Cannot Claim this Credit:                         No 
or nonmanufacturing business. (K.S.A. 74-50,114(b))              credit will be allowed for an investment in a public utility 

                                                              14

- 15 -

as defined in K.S.A. 66-104 and amendments  thereto,              1. The facility must be employed by the taxpayer in
or a swine production facility as defined in K.S.A. 17-           the operation of a revenue producing enterprise as 
5903 and amendments thereto.                                      defined. It will not be considered a QBF if the taxpayer’s 
Leaving the Facility-Investment/Employees:         No             only activity is to lease it to another person or firm. If the 
credit will be allowed for any investment that leaves the         taxpayer employs only a portion of the facility in the 
facility per K.S.A. 79-32,153(a) and 79-32,160(a). This           operation of a revenue producing enterprise, and leases 
would include, but not be limited to, motorized vehicles.         another portion of the facility to another person or firm 
                                                                  or does not otherwise use the other portion in the 
Where an employee performs services for the taxpayer 
                                                                  operation of a revenue producing enterprise, that portion 
outside the QBF, the employee shall be considered 
                                                                  employed by the taxpayer in the operation of a revenue 
engaged or maintained in employment at the  QBF if: 
                                                                  producing enterprise shall be considered a QBF if the 
1) the employee’s service performed outside the QBF is
                                                                  other requirements in (2) below are met. 
incidental to the employee’s service inside the QBF or,
2) the base of operations or, the place from which the            2. If the facility was acquired by the taxpayer from
service is directed or controlled, is at the QBF.                 another person or firm, the facility must not have been 
                                                                  employed immediately prior to the transfer of its title to 
Manufacturing Business: Manufacturing business                    the taxpayer, or to the commencement of the term of the 
means all commercial enterprises identified under the             lease of the facility to the taxpayer, by any other person 
manufacturing Standard Industrial Classification Codes,           or firm in the operation of a revenue producing enterprise 
major groups 20 through 39. (K.S.A. 74-50,114(e))                 and the taxpayer continues the operation of the same or 
KDOR would find that any commercial enterprise which              substantially identical revenue producing enterprise. 
has been identified under the manufacturing sector under          (K.S.A. 79-32,154(b)) 
the North American Industry Classification system shall           Qualified Business Facility Employee (QBFE):    A 
also be considered as a manufacturing business for                QBFE is defined as a person who is employed by the 
purposes of the business and job development credit.              taxpayer in the operation of a QBF during the taxable 
Metropolitan County: Metropolitan county means                    year for which the credit is claimed. A person will be 
the county of Douglas, Johnson, Leavenworth, Sedgwick,            deemed to be so engaged if they perform duties in 
Shawnee or Wyandotte.  (K.S.A. 74-50,114(f))      Note:           connection with the operation of the QBF on a: 1) regular 
Legislation  repealed the businesses & job development            full-time basis; 2) part-time basis, providing the person 
tax credits (both jobs and investment) for all metro              normally performs this type of duty at least twenty hours 
counties starting in tax year 2011 (Douglas, Johnson,             each week throughout the taxable year or, 3) seasonal 
Leavenworth, Sedgwick, Shawnee, and Wyandotte).                   basis, provided the employee performs duties for 
Nonmanufacturing Business:   Nonmanufacturing                     substantially all of the season for which employees are 
business means any commercial enterprise other than a             customarily hired. 
manufacturing business  or   retail business.                     The number of QBFEs during any taxable year shall 
Nonmanufacturing business shall also include the                  be determined by dividing by twelve the sum of  the 
business headquarters of an enterprise, ancillary support         number of QBFEs on the last business day of each month 
of an enterprise, and an enterprise designated under              of the taxable year. If the QBF is in operation for less 
standard industrial classification codes 5961, 7948-0201          than the entire taxable year, the number of QBFEs shall 
or 7372 regardless of the firm’s classification as a retail       be determined by dividing the sum of the number of 
business if that facility facilitates the creation of at least    QBFEs on the last business day of each full calendar 
20 new full-time employees. (K.S.A. 74-50,114(g))                 month during the portion of the taxable year during which 
Nonmetropolitan Region: A region established under                the QBF was in operation by the number of full calendar 
K.S.A. 74-50,116 and amendments thereto and is                    months during the period. In the case of an investment 
comprised of any county or counties which are not                 in a QBF, which facility existed and was operated by the 
metropolitan counties.  (K.S.A. 74-50,114(h))                     taxpayer or related taxpayer prior to new investment. The 
                                                                  number of QBFEs employed in the operation of the facility 
KDOC (Kansas Department of Commerce) designates 
                                                                  shall be reduced by the average number, computed as 
the non-metropolitan regions for a specified period of 
                                                                  provided in this paragraph, of individuals employed in 
time. Any taxpayer that invests in a QBF that is located in 
                                                                  the operation of the facility during the taxable year 
a designated nonmetropolitan region will be allowed an 
                                                                  preceding the taxable year in which the QBF investment 
enhanced credit for QBF employees. 
                                                                  was made at the facility. (K.S.A. 79-32,154(d)) 
Nonqualified  Employees      or    Investment:
                                                                  Qualified Business Facility (QBF) Income:       Qualified 
Employees and investment that are transferred from one 
                                                                  Business Facility Income shall mean the Kansas taxable 
Kansas facility to another are not allowed to be included 
                                                                  income derived by the taxpayer from the operation of 
as increased employees or increased investment. 
                                                                  the QBF. If a taxpayer has income derived from the 
Other Region: A county or region that has not been                operation of a QBF as well as from other activities 
designated as a metropolitan county by statute and has            conducted within this state, the Kansas taxable income 
not been designated by KDOC as a nonmetropolitan                  derived by the taxpayer from the operation of the QBF 
region.                                                           shall be determined by multiplying the taxpayer’s Kansas 
Qualified Business Facility (QBF): QBF shall mean                 taxable income by a fraction, the numerator of which is 
a facility that meets the following requirements:                 the property factor as defined below, plus the payroll 
                                                               15

- 16 -

factor, as defined below, and the denominator of which is        by the taxpayer; 2) an individual, corporation, 
two. In the case of financial institutions, the property and     partnership, trust or association in control of the taxpayer 
payroll factors shall be computed utilizing the specific         or, 3) a corporation, partnership, trust or association 
provisions of the apportionment method applicable to             controlled by an individual, corporation, partnership, trust 
financial institutions, if enacted, and the QBF income shall     or association in control of the taxpayer. For the purposes 
be based upon net income.                                        of this act, “control of a corporation” shall mean 
The property factor is a fraction, the numerator of which        ownership, directly or indirectly, of stock possessing at 
is the average value of the taxpayer’s real and tangible         least 80% of the total combined voting power of all classes 
personal property owned or rented and used in                    of stock entitled to vote and at least 80% of all other 
connection with the operation of the QBF during the tax          classes of stock of the corporation; “control of a 
period, and the denominator of which is the average value        partnership or association” shall mean ownership of at 
of all the taxpayer’s real and tangible personal property        least 80% of the capital or profits interest in such 
owned or rented and used in this state during the tax            partnership or association; and “control of a trust” shall 
period. The average value of all such property shall be          mean ownership, directly or indirectly of at least 80% of 
determined as provided in K.S.A. 79-3281 and 79-3282,            the beneficial interest in the principal or income of such 
and amendments thereto.                                          trust. (K.S.A. 79-32,154(h)) 
The payroll factor is a fraction, the numerator of which         Retail or Service Business:  Retail or Service 
is the total amount paid during the tax period by the            Business means: 1) any commercial enterprise primarily 
taxpayer for compensation to persons qualifying as QBF           engaged in the sale at retail of goods or services taxable 
employees at the QBF, and the denominator of which is            under the Kansas retailer’s sales tax act; 2) any service 
the total amount paid in this state during the tax period        provider set forth in K.S.A. 17-2707, and amendments 
by the taxpayer for compensation. The compensation               thereto; 3) any bank, savings and loan or other lending 
paid in this state shall be determined as provided in K.S.A.     institution; 4) any commercial enterprise whose primary 
79-3283, and amendments thereto.                                 business activity includes the sale of insurance and, 5) 
The formula set forth shall not be used for any purpose
                                                                 any commercial enterprise deriving its revenues directly 
other than determining the QBF income attributable to a 
                                                                 from noncommercial customers in exchange for personal 
QBF.  (K.S.A. 79-32,154(g)) 
                                                                 services such as, but not limited to, barber shops, beauty 
Qualified Business Facility (QBF) Investment:   QBF              shops, photographic studios and funeral services. (K.S.A. 
investment shall mean the value of the real and tangible         74-50,114(i))
personal property, except inventory or property held for 
sale to customers in the ordinary course of the taxpayer’s       Revenue Producing Enterprise:           A revenue
business, which constitutes the QBF, or which is used by         producing enterprise is defined as one of the following: 
the taxpayer in the operation of the QBF, during the             • The assembly, fabrication, manufacture or
taxable year for which the business and job development          processing of any agricultural, mineral or
credit is claimed. The value of such property during such        manufactured product;
taxable year shall be: 1) its original cost if owned by the      • The storage, warehousing, distribution or sale of any
taxpayer, or 2) eight times the net annual rental rate, if       products of agriculture, aquaculture, mining or
leased by the taxpayer. The net annual rental rate shall         manufacturing;
be the annual rent rate paid by the taxpayer less any            • The feeding of livestock at a feedlot;
annual rental rate received by the taxpayer from                 • The operation of laboratories or other facilities for
sub-rentals.                                                     scientific, agricultural, aquacultural, animal
The QBF investment shall be determined by dividing               husbandry or industrial research, development or
by twelve the sum of the total value of such property at         testing;
that facility on the last business day of each calendar          • The performance of services of any type;
month of the taxable year. If the QBF is in operation for        • The feeding of aquatic plants and animals at an
less than an entire taxable year, the amount of QBF              aquaculture operation;
investment shall be determined by dividing the sum of            • The administrative management of any of the
the total value of such property at that facility on the last    foregoing activities; or,
business day of each full calendar month during the              • Any combination of the above activities.
portion of such taxable year during which the QBF was 
in operation by the number of full calendar months during        Revenue producing enterprise shall not mean a swine
such period. In the case of an investment in a QBF, which        production facility as defined in K.S.A. 17-5903, and 
facility existed and was operated by the taxpayer or             amendments thereto.  (K.S.A. 79-32,154(c)) 
related taxpayer prior to such investment, the amount of         Same or Substantially Identical Revenue 
the taxpayer’s QBF investment in such facility shall be          Producing Enterprise: A revenue producing enterprise 
reduced by the average amount, computed as provided              in which the products produced or sold, services 
in this paragraph, of the investment of the taxpayer or a        performed or activities conducted are the same in 
related taxpayer in the facility for the taxable year            character and use, are produced, sold, performed or 
preceding the taxable year in which the QBF investment           conducted in the same manner and to or for the same 
was made at the facility. (K.S.A. 79-32,154(e))                  type of customers as the products, services or activities 
Related Taxpayer: Related taxpayer shall mean: 1) a              produced, sold, performed or conducted in another 
corporation, partnership, trust or association controlled        revenue producing enterprise.  (K.S.A. 79-32,154(i)) 

                                                              16

- 17 -

                     NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM (NAICS)
                                       CODES AND TITLE DESCRIPTIONS

Effective July 1, 2010, K.S.A. 74-50,131 Kansas enterprise zone act changed citations from (SIC) Standard Industrial 
Classification code to (NAICS) the North American Industry Classification System
NAICS codes, developed under the authority of the office of management and budget of the office of the president
of the United States, replaces the SIC codes and is an industry classification system that groups establishments into
industries based on the activities in which they are primarily engaged.
The Kansas Department of Revenue has made a preliminary categorization of the NAICS codes to allow the taxpayer 
to determine which industry group the taxpayer’s business activity is under. However, exceptions do occur. Industry
groups are allowed different amounts of credit, require different levels of qualified employees and methods of
computation. The industry groups are divided into four groups: (1) Manufacturing; (2) Nonmanufacturing; (3) Retail
and Services; and (4) Retail or Nonmanufacturing (depending upon the ultimate consumer). Any questions
regarding a specific industry group may be directed to the Office of Policy and Research, Kansas Department of
Revenue, PO Box 3506,      Topeka, KS 666101-3506.
The following is a list of NAICS codes and title descriptions. The NAICS code for your business facility must be
entered on line 2c, Schedule K-34.

MANUFACTURING 
K.S.A. 74-50,114(e) provides the definition of a manufacturing business as “all commercial enterprises identified under the 
manufacturing NAICS subsectors 311 to 339. 

Manufacturing                              311613  Rendering and Meat By-product   313112  Yarn Texturizing, Throwing, and 
311111  Dog and Cat Food                   Processing                              Twisting Mills 
Manufacturing                              311615  Poultry Processing              313113  Thread Mills 
311119  Other Animal Food                  311711  Seafood Canning                 313210  Broadwoven Fabric Mills 
Manufacturing                              311712  Fresh and Frozen Seafood        313221  Narrow Fabric Mills 
311211  Flour Milling                      Processing                              313222  Schiffli Machine Embroidery 
311212  Rice Milling                       311811  Retail Bakeries                 313230  Nonwoven Fabric Mills 
311213  Malt Manufacturing                 311812  Commercial Bakeries             313241  Weft Knit Fabric Mills 
311221  Wet Corn Milling                   311813  Frozen Cakes, Pies, and Other   313249  Other Knit Fabric and Lace Mills 
311222  Soybean Processing                 Pastries Manufacturing                  313311  Broadwoven Fabric Finishing 
311223  Other Oilseed Processing           311821  Cookie and Cracker              Mills 
311225  Fats and Oils Refining and         Manufacturing                           313312  Textile and Fabric Finishing 
Blending                                   311822  Flour Mixes and Dough           (except Broadwoven Fabric) 
311230  Breakfast Cereal Manufacturing     Manufacturing from Purchased            Mills 
311311  Sugarcane Mills                    Flour                                   313320  Fabric Coating Mills 
311312  Cane Sugar Refining                311823  Dry Pasta Manufacturing         314110  Carpet and Rug Mills 
311313  Beet Sugar Manufacturing           311830  Tortilla Manufacturing          314121  Curtain and Drapery Mills 
311320  Chocolate and Confectionery        311911  Roasted Nuts and Peanut         314129  Other Household Textile 
Manufacturing from Cacao                   Butter Manufacturing                    Product Mills 
Beans                                      311919  Other Snack Food                314911  Textile Bag Mills 
311330  Confectionery Manufacturing        Manufacturing                           314912  Canvas and Related Product 
from Purchased Chocolate                   311920  Coffee and Tea Manufacturing    Mills 
311340  Nonchocolate Confectionery         311930  Flavoring Syrup and             314991  Rope, Cordage, and Twine Mills 
Manufacturing                              Concentrate Manufacturing               314992  Tire Cord and Tire Fabric Mills 
311411  Frozen Fruit, Juice, and           311941  Mayonnaise, Dressing, and       314999  All Other Miscellaneous Textile 
Vegetable Manufacturing                    Other Prepared Sauce                    Product Mills 
311412  Frozen Specialty Food              Manufacturing                           315111  Sheer Hosiery Mills 
Manufacturing                              311942  Spice and Extract Manufacturing 315119  Other Hosiery and Sock Mills 
311421  Fruit and Vegetable Canning        311991  Perishable Prepared Food        315191  Outerwear Knitting Mills 
311422  Specialty Canning                  Manufacturing                           315192  Underwear and Nightwear 
311423  Dried and Dehydrated Food          311999  All Other Miscellaneous Food    Knitting Mills 
Manufacturing                              Manufacturing                           315211  Mens and Boys’ Cut and Sew 
311511  Fluid Milk Manufacturing           312111  Soft Drink Manufacturing        Apparel Contractors 
311512  Creamery Butter Manufacturing      312112  Bottled Water Manufacturing     315212  Womens, Girls’, and Infants’ Cut 
311513  Cheese Manufacturing               312113  Ice Manufacturing               and Sew Apparel Contractors 
311514  Dry, Condensed, and                312120  Breweries                       315221  Mens and Boys’ Cut and Sew 
Evaporated Dairy Product                   312130  Wineries                        Underwear and Nightwear 
Manufacturing                              312140  Distilleries                    Manufacturing 
311520  Ice Cream and Frozen Dessert       312210  Tobacco Stemming and            315222  Mens and Boys’ Cut and Sew 
Manufacturing                              Redrying                                Suit, Coat, and Overcoat 
311611  Animal (except Poultry)            312221  Cigarette Manufacturing         Manufacturing 
Slaughtering                               312229  Other Tobacco Product           315223  Mens and Boys’ Cut and Sew 
311612  Meat Processed from                Manufacturing                           Shirt (except Work Shirt) 
Carcasses                                  313111  Yarn Spinning Mills             Manufacturing 

                                                            17

- 18 -

315224  Mens and Boys’ Cut and Sew       321992  Prefabricated Wood Building     325181  Alkalies and Chlorine 
        Trouser, Slack, and Jean                 Manufacturing                           Manufacturing 
        Manufacturing                    321999  All Other Miscellaneous Wood    325182  Carbon Black Manufacturing 
315225  Mens and Boys’ Cut and Sew               Product Manufacturing           325188  All Other Basic Inorganic 
        Work Clothing Manufacturing      322110  Pulp Mills                              Chemical Manufacturing 
315228  Mens and Boys’ Cut and Sew       322121  Paper (except Newsprint) Mills  325191  Gum and Wood Chemical 
        Other Outerwear Manufacturing    322122  Newsprint Mills                         Manufacturing 
315231  Womens and Girls’ Cut and        322130  Paperboard Mills                325192  Cyclic Crude and Intermediate 
        Sew Lingerie, Loungewear, and    322211  Corrugated and Solid Fiber Box          Manufacturing 
        Nightwear Manufacturing                  Manufacturing                   325193  Ethyl Alcohol Manufacturing 
315232  Womens and Girls’ Cut and        322212  Folding Paperboard Box                  All Other Basic Organic 
        Sew Blouse and Shirt                     Manufacturing                           Chemical Manufacturing 
        Manufacturing                    322213  Setup Paperboard Box            325211  Plastics Material and Resin 
315233  Womens and Girls’ Cut and                Manufacturing                           Manufacturing 
        Sew Dress Manufacturing          322214  Fiber Can, Tube, Drum, and      325212  Synthetic Rubber Manufacturing 
315234  Womens and Girls’ Cut and                Similar Products Manufacturing  325221  Cellulosic Organic Fiber 
        Sew Suit, Coat, Tailored Jacket, 322215  Nonfolding Sanitary Food                Manufacturing 
        and Skirt Manufacturing                  Container Manufacturing         325222  Noncellulosic Organic Fiber 
315239  Womens and Girls’ Cut and        322221  Coated and Laminated                    Manufacturing 
        Sew Other Outerwear                      Packaging Paper and Plastics    325311  Nitrogenous Fertilizer 
        Manufacturing                            Film Manufacturing                      Manufacturing 
315291  Infants’ Cut and Sew Apparel     322222  Coated and Laminated Paper      325312  Phosphatic Fertilizer 
        Manufacturing                            Manufacturing                           Manufacturing 
315292  Fur and Leather Apparel          322223  Coated Paper Bag and Pouch      325314  Fertilizer (mixing only) 
        Manufacturing                            Manufacturing                           Manufacturing 
315299  All Other Cut and Sew Apparel    322224  Uncoated Paper and Multiwall    325320  Pesticide and Other Agricultural 
        Manufacturing                            Bag Manufacturing                       Chemical Manufacturing 
315991  Hat, Cap, and Millinery          322225  Laminated Aluminum Foil         325411  Medicinal and Botanical 
        Manufacturing                            Manufacturing for Flexible              Manufacturing 
315992  Glove and Mitten Manufacturing           Packaging Uses                  325412  Pharmaceutical Preparation 
315993  Mens and Boys’ Neckwear          322226  Surface-Coated Paperboard               Manufacturing 
        Manufacturing                            Manufacturing                   325413  In-Vitro Diagnostic Substance 
315999  Other Apparel Accessories and    322231  Die-Cut Paper and Paperboard            Manufacturing 
        Other Apparel Manufacturing              Office Supplies Manufacturing   325414  Biological Product (except 
316110  Leather and Hide Tanning and     322232  Envelope Manufacturing                  Diagnostic) Manufacturing 
        Finishing                        322233  Stationery, Tablet, and Related 325510  Paint and Coating 
316211  Rubber and Plastics Footwear             Product Manufacturing                   Manufacturing 
        Manufacturing                    322291  Sanitary Paper Product          325520  Adhesive Manufacturing 
316212  House Slipper Manufacturing              Manufacturing                   325611  Soap and Other Detergent 
316213  Mens Footwear (except Athletic)  322299  All Other Converted Paper               Manufacturing 
        Manufacturing                            Product Manufacturing           325612  Polish and Other Sanitation 
316214  Womens Footwear (except          323110  Commercial Lithographic                 Good Manufacturing 
        Athletic) Manufacturing                  Printing                        325613  Surface Active Agent 
316219  Other Footwear Manufacturing     323111  Commercial Gravure Printing             Manufacturing 
316991  Luggage Manufacturing            323112  Commercial Flexographic         325620  Toilet Preparation 
316992  Womens Handbag and Purse                 Printing                                Manufacturing 
        Manufacturing                    323113  Commercial Screen Printing      325910  Printing Ink Manufacturing 
316993  Personal Leather Good (except    323114  Quick Printing                  325920  Explosives Manufacturing 
        Womens Handbag and Purse)        323115  Digital Printing                325991  Custom Compounding of 
        Manufacturing                    323116  Manifold Business Forms                 Purchased Resins 
316999  All Other Leather Good                   Printing                        325992  Photographic Film, Paper, 
        Manufacturing                    323117  Books Printing                          Plate, and Chemical 
321113	 Sawmills                         323118  Blankbook, Looseleaf Binders,           Manufacturing 
321114	 Wood Preservation                        and Devices Manufacturing       325998  All Other Miscellaneous 
321211  Hardwood Veneer and Plywood      323119  Other Commercial Printing               Chemical Product and 
        Manufacturing                    323121  Tradebinding and Related                Preparation Manufacturing 
321212  Softwood Veneer and Plywood              Work                            326111	 Plastics Bag and Pouch 
        Manufacturing                    323122  Prepress Services                       Manufacturing 
321213  Engineered Wood Member           324110  Petroleum Refineries            326112  Plastics Packaging Film and 
        (except Truss) Manufacturing     324121  Asphalt Paving Mixture and              Sheet (including Laminated) 
321214  Truss Manufacturing                      Block Manufacturing                     Manufacturing 
321219  Reconstituted Wood Product       324122  Asphalt Shingle and Coating     326113  Unlaminated Plastics Film and 
        Manufacturing                            Materials Manufacturing                 Sheet (except Packaging) 
321911  Wood Window and Door             324191  Petroleum Lubricating Oil and           Manufacturing 
        Manufacturing                            Grease Manufacturing            326121  Unlaminated Plastics Profile 
321912  Cut Stock, Resawing Lumber,      324199  All Other Petroleum and Coal            Shape Manufacturing 
        and Planing                              Products Manufacturing          326122  Plastics Pipe and Pipe Fitting 
321918  Other Millwork (including        325110  Petrochemical Manufacturing             Manufacturing 
        Flooring)                        325120  Industrial Gas Manufacturing    326130  Laminated Plastics Plate, 
321920  Wood Container and Pallet        325131  Inorganic Dye and Pigment               Sheet (except Packaging), and 
        Manufacturing                            Manufacturing                           Shape Manufacturing 
321991  Manufactured Home (Mobile        325132  Synthetic Organic Dye and       326140  Polystyrene Foam Product 
        Home) Manufacturing                      Pigment Manufacturing                   Manufacturing 
                                                            18

- 19 -

326150  Urethane and Other Foam         331312  Primary Aluminum Production   332439  Other Metal Container 
        Product (except Polystyrene)    331314  Secondary Smelting and                Manufacturing 
        Manufacturing                           Alloying of Aluminum          332510  Hardware Manufacturing 
326160  Plastics Bottle Manufacturing   331315  Aluminum Sheet, Plate, and    332611  Spring (Heavy Gauge) 
326191  Plastics Plumbing Fixture               Foil Manufacturing                    Manufacturing 
        Manufacturing                   331316  Aluminum Extruded Product     332612  Spring (Light Gauge) 
326192  Resilient Floor Covering                Manufacturing                         Manufacturing 
        Manufacturing                   331319  Other Aluminum Rolling and    332618  Other Fabricated Wire Product 
326199  All Other Plastics Product              Drawing                               Manufacturing 
        Manufacturing                   331411  Primary Smelting and Refining 332710  Machine Shops 
326211  Tire Manufacturing (except              of Copper                     332721  Precision Turned Product 
        Retreading)                     331419  Primary Smelting and Refining         Manufacturing 
326212  Tire Retreading                         of Nonferrous Metal (except   332722  Bolt, Nut, Screw, Rivet, and 
326220  Rubber and Plastics Hoses               Copper and Aluminum)                  Washer Manufacturing 
        and Belting Manufacturing       331421  Copper Rolling, Drawing, and  332811  Metal Heat Treating 
326291  Rubber Product Manufacturing            Extruding                     332812  Metal Coating, Engraving (except 
        for Mechanical Use              331422  Copper Wire (except                   Jewelry and Silverware), and 
326299  All Other Rubber Product                Mechanical) Drawing                   Allied Services to Manufacturers 
        Manufacturing                   331423  Secondary Smelting, Refining, 332813  Electroplating, Plating, 
327111	 Vitreous China Plumbing                 and Alloying of Copper                Polishing, Anodizing, and 
        Fixture and China and           331491  Nonferrous Metal (except              Coloring 
        Earthenware Bathroom                    Copper and Aluminum) Rolling, 332911  Industrial Valve Manufacturing 
        Accessories Manufacturing               Drawing, and Extruding        332912  Fluid Power Valve and Hose 
327112  Vitreous China, Fine            331492  Secondary Smelting, Refining,         Fitting Manufacturing 
        Earthenware, and Other Pottery          and Alloying of Nonferrous    332913  Plumbing Fixture Fitting and 
        Product Manufacturing                   Metal (except Copper and              Trim Manufacturing 
327113  Porcelain Electrical Supply             Aluminum)                     332919  Other Metal Valve and Pipe 
        Manufacturing                   331511  Iron Foundries                        Fitting Manufacturing 
327121  Brick and Structural Clay Tile  331512  Steel Investment Foundries    332919  Ball and Roller Bearing
        Manufacturing                   331513  Steel Foundries (except               Manufacturing
327122  Ceramic Wall and Floor Tile             Investment)                   332992  Small Arms Ammunition
        Manufacturing                   331521  Aluminum Die-Casting                  Manufacturing
327123  Other Structural Clay Product           Foundries                     332993  Ammunition (except Small 
        Manufacturing                   331522  Nonferrous (except Aluminum)          Arms) Manufacturing 
327124  Clay Refractory Manufacturing           Die-Casting Foundries         332994  Small Arms Manufacturing 
327125  Nonclay Refractory              331524  Aluminum Foundries (except    332995  Other Ordnance and 
        Manufacturing                           Die-Casting)                          Accessories Manufacturing 
327211  Flat Glass Manufacturing        331525  Copper Foundries (except Die- 332996  Fabricated Pipe and Pipe Fitting 
327212  Other Pressed and Blown                 Casting)                              Manufacturing 
        Glass and Glassware             331528  Other Nonferrous Foundries    332997  Industrial Pattern Manufacturing 
        Manufacturing                           (except Die-Casting)          332998  Enameled Iron and Metal 
327213  Glass Container Manufacturing   332111	 Iron and Steel Forging                Sanitary Ware Manufacturing 
327215  Glass Product Manufacturing     332112  Nonferrous Forging            332999  All Other Miscellaneous 
        Made of Purchased Glass         332114  Custom Roll Forming                   Fabricated Metal Product 
327310  Cement Manufacturing            332115  Crown and Closure                     Manufacturing 
327320  Ready-Mix Concrete                      Manufacturing                 333111	 Farm Machinery and Equipment 
        Manufacturing                   332116  Metal Stamping                        Manufacturing 
327331  Concrete Block and Brick        332117  Powder Metallurgy Part        333112  Lawn and Garden Tractor and 
        Manufacturing                           Manufacturing                         Home Lawn and Garden 
327332  Concrete Pipe Manufacturing     332211  Cutlery and Flatware (except          Equipment Manufacturing 
327390  Other Concrete Product                  Precious) Manufacturing       333120  Construction Machinery 
        Manufacturing                   332212  Hand and Edge Tool                    Manufacturing 
327410  Lime Manufacturing                      Manufacturing                 333131  Mining Machinery and 
327420  Gypsum Product Manufacturing    332213  Saw Blade and Handsaw                 Equipment Manufacturing 
327910  Abrasive Product Manufacturing          Manufacturing                 333132  Oil and Gas Field Machinery 
327991  Cut Stone and Stone Product     332214  Kitchen Utensil, Pot, and Pan         and Equipment Manufacturing 
        Manufacturing                           Manufacturing                 333210  Sawmill and Woodworking 
327992  Ground or Treated Mineral and   332311  Prefabricated Metal Building          Machinery Manufacturing 
        Earth Manufacturing                     and Component Manufacturing   333220  Plastics and Rubber Industry 
327993  Mineral Wool Manufacturing      332312  Fabricated Structural Metal           Machinery Manufacturing 
327999  All Other Miscellaneous                 Manufacturing                 333291  Paper Industry Machinery 
        Nonmetallic Mineral Product     332313  Plate Work Manufacturing              Manufacturing 
        Manufacturing                   332321  Metal Window and Door         333292  Textile Machinery Manufacturing 
331111  Iron and Steel Mills                    Manufacturing                 333293  Printing Machinery and 
331112  Electrometallurgical Ferroalloy 332322  Sheet Metal Work                      Equipment Manufacturing 
        Product Manufacturing                   Manufacturing                 333294  Food Product Machinery 
331210  Iron and Steel Pipe and Tube    332323  Ornamental and Architectural          Manufacturing 
        Manufacturing from Purchased            Metal Work Manufacturing      333295  Semiconductor Machinery 
        Steel                           332410  Power Boiler and Heat                 Manufacturing 
331221  Rolled Steel Shape                      Exchanger Manufacturing       333298  All Other Industrial Machinery 
        Manufacturing                   332420  Metal Tank (Heavy Gauge)              Manufacturing 
331222  Steel Wire Drawing                      Manufacturing                 333311  Automatic Vending Machine 
331311  Alumina Refining                332431  Metal Can Manufacturing               Manufacturing 
                                                          19

- 20 -

333312  Commercial Laundry,                 333997  Scale and Balance (except          334612  Prerecorded Compact Disc 
        Drycleaning, and Pressing                   Laboratory) Manufacturing                  (except Software), Tape, and 
        Machine Manufacturing               333999  All Other Miscellaneous                    Record Reproducing 
333313  Office Machinery Manufacturing              General Purpose Machinery          334613  Magnetic and Optical Recording 
333314  Optical Instrument and Lens                 Manufacturing                              Media Manufacturing 
        Manufacturing                       334111	 Electronic Computer                335110  Electric Lamp Bulb and Part 
333315  Photographic and Photocopying               Manufacturing                              Manufacturing 
        Equipment Manufacturing             334112  Computer Storage Device            335121  Residential Electric Lighting 
333319  Other Commercial and Service                Manufacturing                              Fixture Manufacturing 
        Industry Machinery                  334113  Computer Terminal                  335122  Commercial, Industrial, and 
        Manufacturing                               Manufacturing                              Institutional Electric Lighting 
333411  Air Purification Equipment          334119  Other Computer Peripheral                  Fixture Manufacturing 
        Manufacturing                               Equipment Manufacturing            335129  Other Lighting Equipment 
333412  Industrial and Commercial Fan       334210  Telephone Apparatus                        Manufacturing 
        and Blower Manufacturing                    Manufacturing                      335211  Electric Housewares and 
333414  Heating Equipment (except           334220  Radio and Television                       Household Fan Manufacturing 
        Warm Air Furnaces)                          Broadcasting and Wireless          335212  Household Vacuum Cleaner 
        Manufacturing                               Communications Equipment                   Manufacturing 
333415  Air-Conditioning and Warm Air               Manufacturing                      335221  Household Cooking Appliance 
        Heating Equipment and               334290  Other Communications                       Manufacturing 
        Commercial and Industrial                   Equipment Manufacturing            335222  Household Refrigerator and 
        Refrigeration Equipment             334310  Audio and Video Equipment                  Home Freezer Manufacturing 
        Manufacturing                               Manufacturing                      335224  Household Laundry Equipment 
333511  Industrial Mold Manufacturing       334411  Electron Tube Manufacturing                Manufacturing 
333512  Machine Tool (Metal Cutting         334412  Bare Printed Circuit Board         335228  Other Major Household 
        Types) Manufacturing                        Manufacturing                              Appliance Manufacturing 
333513  Machine Tool (Metal Forming         334413  Semiconductor and Related          335311  Power, Distribution, and 
        Types) Manufacturing                                                                   Specialty Transformer 
333514  Special Die and Tool, Die Set,              Device Manufacturing                       Manufacturing 
        Jig, and Fixture Manufacturing      334414  Electronic Capacitor               335312  Motor and Generator 
333515  Cutting Tool and Machine Tool               Manufacturing                              Manufacturing 
        Accessory Manufacturing             334415  Electronic Resistor                335313  Switchgear and Switchboard 
333516  Rolling Mill Machinery and                  Manufacturing                              Apparatus Manufacturing 
        Equipment Manufacturing             334416  Electronic Coil, Transformer,      335314  Relay and Industrial Control 
333518  Other Metalworking Machinery                and Other Inductor                         Manufacturing 
        Manufacturing                               Manufacturing                      335911  Storage Battery Manufacturing 
333611  Turbine and Turbine Generator       334417  Electronic Connector               335912  Primary Battery Manufacturing 
        Set Units Manufacturing                     Manufacturing                      335921  Fiber Optic Cable 
333612  Speed Changer, Industrial           334418  Printed Circuit Assembly (Elec-            Manufacturing 
        High-Speed Drive, and Gear                  tronic Assembly) Manufacturing     335929  Other Communication and 
        Manufacturing                       334419  Other Electronic Component                 Energy Wire Manufacturing 
333613  Mechanical Power                            Manufacturing                      335931  Current-Carrying Wiring Device 
        Transmission Equipment              334510  Electromedical and                         Manufacturing 
        Manufacturing                               Electrotherapeutic Apparatus       335932  Noncurrent-Carrying Wiring 
333618  Other Engine Equipment                      Manufacturing                              Device Manufacturing 
        Manufacturing                       334511  Search, Detection, Navigation,     335991  Carbon and Graphite Product 
333911  Pump and Pumping Equipment                  Guidance, Aeronautical, and                Manufacturing 
        Manufacturing                               Nautical System and                335999  All Other Miscellaneous 
333912  Air and Gas Compressor                      Instrument Manufacturing                   Electrical Equipment and 
        Manufacturing                       334512  Automatic Environmental                    Component Manufacturing 
333913  Measuring and Dispensing                    Control Manufacturing for          336111	 Automobile Manufacturing 
        Pump Manufacturing                          Residential, Commercial, and       336112  Light Truck and Utility Vehicle 
333921  Elevator and Moving Stairway                Appliance Use                              Manufacturing 
        Manufacturing                       334513  Instruments and Related            336120  Heavy Duty Truck Manufacturing 
333922  Conveyor and Conveying                      Products Manufacturing for         336211  Motor Vehicle Body 
        Equipment Manufacturing                     Measuring, Displaying, and                 Manufacturing 
                                                                                       336212  Truck Trailer Manufacturing 
333923  Overhead Traveling Crane,                   Controlling Industrial Process     336213  Motor Home Manufacturing 
        Hoist, and Monorail System                  Variables                          336214  Travel Trailer and Camper 
        Manufacturing                       334514  Totalizing Fluid Meter and                 Manufacturing 
333924  Industrial Truck, Tractor, Trailer,         Counting Device Manufacturing      336311  Carburetor, Piston, Piston Ring, 
        and Stacker Machinery               334515  Instrument Manufacturing for               and Valve Manufacturing 
        Manufacturing                               Measuring and Testing              336312  Gasoline Engine and Engine 
333991  Power-Driven Handtool                       Electricity and Electrical Signals         Parts Manufacturing 
        Manufacturing 
333992  Welding and Soldering               334516  Analytical Laboratory Instrument   336321  Vehicular Lighting Equipment 
        Equipment Manufacturing                     Manufacturing                              Manufacturing 
333993  Packaging Machinery                 334517  Irradiation Apparatus              336322  Other Motor Vehicle Electrical 
        Manufacturing                               Manufacturing                              and Electronic Equipment 
333994  Industrial Process Furnace and      334518  Watch, Clock, and Part                     Manufacturing 
        Oven Manufacturing                          Manufacturing                      336330  Motor Vehicle Steering and 
333995  Fluid Power Cylinder and            334519  Other Measuring and                        Suspension Components 
        Actuator Manufacturing                      Controlling Device                         (except Spring) Manufacturing 
333996  Fluid Power Pump and Motor                  Manufacturing                      336340  Motor Vehicle Brake System 
        Manufacturing                       334611  Software Reproducing                       Manufacturing 
                                                               20

- 21 -

336350  Motor Vehicle Transmission         336999  All Other Transportation         339115	 Ophthalmic Goods Manufacturing 
        and Power Train Parts                      Equipment Manufacturing          339116  Dental Laboratories 
        Manufacturing                      337110  Wood Kitchen Cabinet and         339911  Jewelry (except Costume) 
336360  Motor Vehicle Seating and                  Countertop Manufacturing                 Manufacturing 
        Interior Trim Manufacturing        337121  Upholstered Household            339912  Silverware and Hollowware 
336370  Motor Vehicle Metal Stamping               Furniture Manufacturing                  Manufacturing 
336391  Motor Vehicle Air-Conditioning     337122  Nonupholstered Wood              339913  Jewelers’ Material and Lapidary 
        Manufacturing                              Household Furniture                      Work Manufacturing 
336399  All Other Motor Vehicle Parts              Manufacturing                    339914  Costume Jewelry and Novelty 
        Manufacturing                      337124  Metal Household Furniture                Manufacturing 
336411  Aircraft Manufacturing                     Manufacturing                    339920  Sporting and Athletic Goods 
336412  Aircraft Engine and Engine         337125  Household Furniture (except              Manufacturing 
        Parts Manufacturing                        Wood and Metal) Manufacturing    339931  Doll and Stuffed Toy 
336413  Other Aircraft Parts and Auxiliary 337127  Institutional Furniture                  Manufacturing 
                                                                                    339932  Game, Toy, and Children’s 
        Equipment Manufacturing                    Manufacturing                            Vehicle Manufacturing 
336414  Guided Missile and Space           337129  Wood Television, Radio, and      339941  Pen and Mechanical Pencil 
        Vehicle Manufacturing                      Sewing Machine Cabinet                   Manufacturing 
336415  Guided Missile and Space                   Manufacturing                    339942  Lead Pencil and Art Good 
        Vehicle Propulsion Unit and        337211  Wood Office Furniture                    Manufacturing 
        Propulsion Unit Parts                      Manufacturing                    339943  Marking Device Manufacturing 
        Manufacturing                      337212  Custom Architectural Woodwork    339944  Carbon Paper and Inked Ribbon 
336419  Other Guided Missile and                   and Millwork Manufacturing               Manufacturing 
        Space Vehicle Parts and            337214  Office Furniture (except Wood)   339950  Sign Manufacturing 
        Auxiliary Equipment                        Manufacturing                    339991  Gasket, Packing, and Sealing 
        Manufacturing                      337215  Showcase, Partition, Shelving,           Device Manufacturing 
336510  Railroad Rolling Stock                     and Locker Manufacturing         339992  Musical Instrument 
        Manufacturing                      337910  Mattress Manufacturing                   Manufacturing 
336611  Ship Building and Repairing        337920  Blind and Shade Manufacturing    339993  Fastener, Button, Needle, and 
336612  Boat Building                      339112  Surgical and Medical                     Pin Manufacturing 
336991  Motorcycle, Bicycle, and Parts             Instrument Manufacturing         339994  Broom, Brush, and Mop 
        Manufacturing                      339113  Surgical Appliance and Supplies          Manufacturing 
336992  Military Armored Vehicle, Tank,            Manufacturing                    339995  Burial Casket Manufacturing 
        and Tank Component                 339114	 Dental Equipment and Supplies    339999  All Other Miscellaneous 
        Manufacturing                              Manufacturing                            Manufacturing 

NONMANUFACTURING 
K.S.A. 74-50,114(h) defines a nonmanufacturing business as “any commercial enterprise other than a manufacturing business or a 
retail business.  Nonmanufacturing business shall also include the business headquarters of an enterprise, ancillary support of an 
enterprise, and an enterprise designated under NAICS industry groups 45411, 511210, 711212 (Auto racetracks only) regardless of the 
firm’s classification as a retail business if that facility facilitates the creation of at least 20 new full-time positions.” 
Catalog and mail-order houses are under NAICS 454111 Electronic Shopping (internet); 454112 Electronic Auctions; and 454113 
Racing , including Track Operations under 711212 ( auto racetracks only). Prepackaged software is under 511210 Software Publishers. 
Agriculture, Forestry, Fishing and         111421  Nursery and Tree Production      112519  Other Aquaculture 
Hunting                                    111422  Floriculture Production          112910  Apiculture 
111110  Soybean Farming                    111910  Tobacco Farming                  112920  Horses and Other Equine 
111120  Oilseed (except Soybean)           111920  Cotton Farming                           Production 
        Farming                            111930  Sugarcane Farming                112930  Fur-Bearing Animal and Rabbit 
111130  Dry Pea and Bean Farming           111940  Hay Farming                              Production 
111140  Wheat Farming                      111991  Sugar Beet Farming               112990  All Other Animal Production 
111150  Corn Farming                       111992  Peanut Farming                   113110  Timber Tract Operations 
111160  Rice Farming                       111998  All Other Miscellaneous Crop     113210  Forest Nurseries and Gathering 
111191  Oilseed and Grain Combination              Farming                                  of Forest Products 
        Farming                            112111  Beef Cattle Ranching and         113310  Logging 
111199  All Other Grain Farming                    Farming                          114111  Finfish Fishing 
111211  Potato Farming                     112112  Cattle Feedlots                  114112  Shellfish Fishing 
111219  Other Vegetable (except Potato)    112120  Dairy Cattle and Milk Production 114119  Other Marine Fishing 
        and Melon Farming                  112130  Dual-Purpose Cattle Ranching     114210  Hunting and Trapping 
111310  Orange Groves                              and Farming                      115111  Cotton Ginning 
111320  Citrus (except Orange) Groves      112210  Hog and Pig Farming              115112  Soil Preparation, Planting, and 
111331  Apple Orchards                     112310  Chicken Egg Production                   Cultivating 
111332  Grape Vineyards                    112320  Broilers and Other Meat Type     115113  Crop Harvesting, Primarily by 
111333  Strawberry Farming                                                                  Machine 
111334  Berry (except Strawberry)                  Chicken Production 
        Farming                            112330  Turkey Production                115114  Postharvest Crop Activities 
111335  Tree Nut Farming                   112340  Poultry Hatcheries                       (except Cotton Ginning) 
111336  Fruit and Tree Nut Combination     112390  Other Poultry Production         115115  Farm Labor Contractors and 
        Farming                            112410  Sheep Farming                            Crew Leaders 
111339  Other Noncitrus Fruit Farming      112420  Goat Farming                     115116  Farm Management Services 
111411  Mushroom Production                112511  Finfish Farming and Fish         115210  Support Activities for Animal 
111419  Other Food Crops Grown Under               Hatcheries                               Production 
        Cover                              112512  Shellfish Farming                115310  Support Activities for Forestry 
                                                             21

- 22 -

Mining                                     423390  Other Construction Material     423930  Recyclable Material Merchant 
                                                   Merchant Wholesalers                    Wholesalers 
211111	 Crude Petroleum and Natural        423410  Photographic Equipment and      423940  Jewlry, Watch, Precious Stone 
        Gas Extraction                             Supplies Merchant                       and Precious Metal Merchant 
211112	 Natural Gas Liquid Extraction              Wholesalers                             Wholesalers 
212111	 Bituminous Coal and Lignite        423420  Office Equipment Merchant       423990  Other Miscillaneous Durable 
        Surface Mining                             Wholesalers                             Goods Merchant Wholesalers 
212112  Bituminous Coal Underground        423430  Computer and Computer           424110  Printing and Writing Paper 
        Mining                                     Peripheral Equipment and                Merchant Wholesalers 
212113  Anthracite Mining                          Software Merchant Wholesalers   424120  Stationery and Office Supples 
212210  Iron Ore Mining                    423440  Other Commercial Equipment              Merchant Wholesalers 
212221  Gold Ore Mining                            Merchant Wholesalers            424130  Industrial and Personal Service 
212222  Silver Ore Mining                  423450  Medical, Dental, and Hospital           Paper Merchant Wholesalers 
212231  Lead Ore and Zinc Ore Mining               Equipment and Supplies          424210  Drugs and Druggists’ Sundries 
212234  Copper Ore and Nickel Ore                  Merchant Wholesalers                    Merchant Wholesalers 
        Mining                             423460  Ophthalmic Goods Merchant       424310  Piece Goods, Notions, and 
212291  Uranium-Radium-Vanadium                    Wholesalers                             Other Dry Goods Merchant 
        Ore Mining                         423490  Other Professional Equipment            Wholesalers 
212299  All Other Metal Ore Mining                 and Supplies Merchant           424320  Mens and Boys’ Clothing and 
212311  Dimension Stone Mining and                 Wholesalers                             Furnishings Merchant 
        Quarrying                          423510  Metal Service Centers and               Wholesalers 
212312  Crushed and Broken                         Other Metal Merchant            424330  Women’, Children’s, and Infants’ 
        Limestone Mining and                       Wholesalers                             Clothing and Accessories 
        Quarrying                          423520  Coal and Other Mineral and Ore          Merchant Wholesalers 
212313  Crushed and Broken Granite                 Merchant Wholesalers            424340  Footwear Merchant 
        Mining and Quarrying               423610  Electrical Apparatus and                Wholesalers 
212319  Other Crushed and Broken                   Equipment, Wiring Supplies,     424410  General Line Grocery Merchant 
        Stone Mining and Quarrying                 and Related Equipment                   Wholesalers 
212321  Construction Sand and Gravel               Merchant  Wholesalers           424420  Packaged Frozen Food 
        Mining                             423620  Electrical and Electronic               Merchant Wholesalers 
212322  Industrial Sand Mining                     Appliance, Television, and      424430  Dairy Product (except Dried or 
212324  Kaolin and Ball Clay Mining                Radio Set Merchant                      Canned) Merchant Wholesalers 
212325  Clay and Ceramic and                       Wholesalers                     424440  Poultry and Poultry Product 
        Refractory Minerals Mining         423690  Other Electronic Parts and              Merchant Wholesalers 
212391  Potash, Soda, and Borate                   Equipment Merchant              424450  Confectionery Merchant 
        Mineral Mining                             Wholesalers                             Wholesalers 
212392  Phosphate Rock Mining              423710  Hardware Merchant               424460  Fish and Seafood Merchant 
212393  Other Chemical and Fertilizer              Wholesalers                             Wholesalers 
        Mineral Mining                     423720  Plumbing and Heating            424470  Meat and Meat Product 
212399  All Other Nonmetallic Mineral              Equipment and Supplies 
        Mining                                     (Hydronics) Merchant                    Merchant Wholesalers 
213111	 Drilling Oil and Gas Wells                 Wholesalers                     424480  Fresh Fruit and Vegetable 
213112  Support Activities for Oil and     423730  Warm Air Heating and Air-               Merchant Wholesalers 
        Gas Operations                             Conditioning Equipment and      424490  Other Grocery and Related 
213113	 Support Activities for Coal Mining         Supplies Merchant                       Products Merchant 
213114  Support Activities for Metal               Wholesalers                             Wholesalers 
        Mining                             423740  Refrigeration Equipment and     424510  Grain and Field Bean Merchant 
213115  Support Activities for                     Supplies Merchant                       Wholesalers 
        Nonmetallic Minerals (except               Wholesalers                     424520  Livestock Merchant Wholesalers 
        Fuels)                             423810  Construction and Mining         424590  Other Farm Product Raw 
                                                   (except Oil Well) Machinery and         Material Merchant Wholesalers 
Wholesale Trade                                    Equipment Merchant              424610  Plastics Materials and Basic 
423110  Automobile and Other Motor                 Wholesalers                             Forms and Shapes Merchant 
        Vehicle Merchant Wholesalers       423820  Farm and Garden Machinery               Wholesalers 
423120  Motor Vehicle Supplies and                 and Equipment Merchant          424690  Other Chemical and Allied 
        New Parts Merchant                         Wholesalers                             Products Merchant 
        Wholesalers                        423830  Industrial Machinery and                Wholesalers 
423130  Tire and Tube Merchant                     Equipment Merchant              424710  Petroleum Bulk Stations and 
        Wholesalers                                Wholesalers                             Terminals 
423140  Motor Vehicle Parts (Used)         423840  Industrial Supplies Merchant    424720  Petroleum and Petroleum 
        Merchant Wholesalers                       Wholesalers                             Products Merchant Wholesalers 
423210  Furniture Merchant                 423850  Service Establishment                   (except Bulk Stations and 
        Wholesalers                                Equipment and Supplies                  Terminals) 
423220  Home Furnishing Merchant                   Merchant Wholesalers            424810  Beer and Ale Merchant 
        Wholesalers                        423860  Transportation Equipment and            Wholesalers 
423310  Lumber, Plywood, Millwork, and             Supplies (except Motor Vehicle) 424820  Wine and Distilled Alcoholic 
        Wood Panel Merchant                        Merchant Wholesalers                    Beverage Merchant 
        Wholesalers                        423910  Sporting and Recreational               Wholesalers 
423320  Brick, Stone, and Related                  Goods and Supplies Merchant     424910  Farm Supplies Merchant 
        Construction Material Merchant             Wholesalers                             Wholesalers 
        Wholesalers                        423920  Toy and Hobby Goods and         424920  Book, Periodical, and 
423330  Roofing, Siding, and Insulation            Supplies Merchant                       Newspaper Merchant 
        Material Merchant Wholesalers              Wholesalers                             Wholesalers 
                                                            22

- 23 -

424930  Flower, Nursery Stock, and        487210  Scenic and Sightseeing           561431  Private Mail Centers 
Florists’ Supplies Merchant               Transportation, Water                    561439  Other Business Service Centers 
Wholesalers                               487990  Scenic and Sightseeing           (including Copy Shops) 
424940  Tobacco and Tobacco Product       Transportation, Other                    561440  Collection Agencies 
Merchant Wholesalers                      488111  Air Traffic Control              561450  Credit Bureaus 
424950  Paint, Varnish, and Supplies      488119  Other Airport Operations         561491  Repossession Services 
Merchant Wholesalers                      488190  Other Support Activities for Air 561492  Court Reporting and Stenotype 
424990  Other Miscellaneous Nondurable    Transportation                           Services 
Goods Merchant Wholesalers                488210  Support Activities for Rail      561499  All Other Business Support 
425110  Business to Business              Transportation                           Services 
Electronic Markets                        488310  Port and Harbor Operations       561510  Travel Agencies 
425120  Wholesale Trade Agents and        488320  Marine Cargo Handling            561520  Tour Operators 
Brokers                                   488330  Navigational Services to         561591  Convention and Visitors 
                                          Shipping                                 Bureaus 
Transportation and Warehousing            488390  Other Support Activities for     561599  All Other Travel Arrangement 
481111  Scheduled Passenger Air           Water Transportation                     and Reservation Services 
Transportation                            488410  Motor Vehicle Towing             561611  Investigation Services 
481112  Scheduled Freight Air             488490  Other Support Activities for     561612  Security Guards and Patrol 
Transportation                            Road Transportation                      Services 
481211  Nonscheduled Chartered            488510  Freight Transportation           561613  Armored Car Services 
Passenger Air Transportation              Arrangement                              561920  Convention and Trade Show 
481212  Nonscheduled Chartered            488999  All Other Support Activities for 
Freight Air Transportation                Transportation                           Organizers 
481219  Other Nonscheduled Air            491110  Postal Service                   561990  All Other Support Services 
Transportation                            492110  Couriers and Express Delivery    562111  Solid Waste Collection 
482111  Line-Haul Railroads               Services                                 562112  Hazardous Waste Collection 
482112  Short Line Railroads              492210  Local Messengers and Local       562119  Other Waste Collection 
483111  Deep Sea Freight Transportation   Delivery                                 562211  Hazardous Waste Treatment 
483112  Deep Sea Passenger                493110  General Warehousing and          and Disposal 
Transportation                            Storage                                  562212  Solid Waste Landfill 
483113  Coastal and Great Lakes           493120  Refrigerated Warehousing and     562213  Solid Waste Combustors and 
Freight Transportation                    Storage                                  Incinerators 
483114  Coastal and Great Lakes           493130  Farm Product Warehousing         562219  Other Nonhazardous Waste 
Passenger Transportation                  and Storage                              Treatment and Disposal 
483211  Inland Water Freight              493190  Other Warehousing and Storage    562910  Remediation Services 
                                                                                   562920  Materials Recovery Facilities 
Transportation                            Information                              562991  Septic Tank and Related 
483212  Inland Water Passenger            512110  Motion Picture and Video         Services 
Transportation                            Production                               562998  All Other Miscellaneous Waste 
484110  General Freight Trucking, Local   512120  Motion Picture and Video         Management Services 
484121  General Freight Trucking, Long-   Distribution 
Distance, Truckload                       512191  Teleprodution and Other          Educational Services 
484122  General Freight Trucking, Long-   Postproduction Services                  611410  Business and Secretarial 
Distance, Less Than Truckload             512199  Other Motion Picture and Video   Schools 
484210  Used Household and Office         Industries                               611110  Elementary and Secondary 
Goods Moving                              512220  Integrated Record Production/    Schools 
484220  Specialized Freight (except       Distribution                             611210  Junior Colleges 
Used Goods) Trucking, Local               512230  Music Publishers                 611310  Colleges, Universities and 
484230  Specialized Freight (except Used  512240  Sound Recording Studios          Professional Schools 
Goods) Trucking, Long-Distance            512290  Other Sound Recording            611420  Computer Training 
485111  Mixed Mode Transit Systems        Industries                               611430  Professional and Management 
485112  Commuter Rail Systems             515111  Radio Networks                   Development Training 
485113  Bus and Other Motor Vehicle       515112  Radio Stations                   611511  Cosmetology and Barber 
Transit Systems                           515120  Television Broadcasting          Schools 
485119  Other Urban Transit Systems       517410  Satellite Telecommunications     611512  Flight Training 
485210  Interurban and Rural Bus          517911  Telecommunications Resellers     611513  Apprenticeship Training 
Transportation                            519110  News Syndicates                  611519  Other Technical and Trade 
485310  Taxi Service                      519120  Libraries and Archives           Schools 
485320  Limousine Service 
485410  School and Employee Bus           Administrative and Support and Waste     611610  Fine Arts Schools 
Transportation                            Management and Remediation               611620  Sports and Recreation 
485510  Charter Bus Industry              Services                                 Instruction 
485991  Special Needs Transportation      561110  Office Administrative Services   611630  Language Schools 
485999  All Other Transit and Ground      561210  Facilities Support Services      611691  Exam Preparation and Tutoring 
Passenger Transportation                  561311  Employment Placement             611692  Automobile Driving Schools 
486110  Pipeline Transportation of        Agencies                                 611699  All Other Miscellaneous 
Crude Oil                                 561320  Temporary Help Services          Schools and Instruction 
486210  Pipeline Transportation of        561312  Executive Search Service         611710  Educational Support Services 
Natural Gas                               561330  Professional Employer            Other Services (except Public
486910  Pipeline Transportation of        Organizations                            Administration) 
Refined Petroleum Products                561410  Document Preparation Services 
486990  All Other Pipeline Transportation 561421  Telephone Answering Services     812220  Cemeteries and Crematories 
487110  Scenic and Sightseeing            561422  Telemarketing Bureaus and        812310  Coin-Operated Laundries and 
Transportation, Land                      Other Contact Centers                    Drycleaners 
                                                      23

- 24 -

RETAIL 
K.S.A. 74-50,114(i) defines a retail business as “(1) any commercial enterprise primarily engaged in the sale at retail of good or services 
taxable under the Kansas retailers’ sales tax act; (2) any service provider set forth in K.S.A. 17-2707, and amendments thereto; (3) any 
bank, savings and loan or other lending institution; (4) any commercial enterprise whose primary business activity includes the sale of 
insurance; and (5) any commercial enterprise deriving its revenues directly from noncommercial customers in exchange for personal 
services such as, but not limited to, barber shops, beauty shops, photographic studios and funeral services.” 
Retail Trade                             451120  Hobby, Toy, and Game Stores      532120  Truck, Utility Trailer, and RV 
                                         451130  Sewing, Needlework, and Piece    (Recreational Vehicle) Rental 
441110  New Car Dealers                  Goods Stores                             and Leasing 
441120  Used Car Dealers                 451140  Musical Instrument and           532210  Consumer Electronics and
441210  Recreational Vehicle Dealers     Supplies Stores                          Appliances Rental
441221  Motorcycle, ATV and Personal     451211  Book Stores                      532220  Formal Wear and Costume
       Watercraft Dealers                451212  News Dealers and                 Rental 
441222  Boat Dealers                     Newsstands                               532230  Video Tape and Disc Rental 
441229  All Other Motor Vehicle Dealers  451220  Prerecorded Tape, Compact        532291  Home Health Equipment 
441310  Automotive Parts and             Disc, and Record Stores                  Rental 
       Accessories Stores                452111  Department Stores (except        532292  Recreational Goods Rental 
441320  Tire Dealers 
                                         Discount Department Stores)              532299  All Other Consumer Goods 
442110  Furniture Stores 
442210  Floor Covering Stores            452112  Discount Department Stores       Rental 
442291  Window Treatment Stores          452910  Warehouse Clubs and              532310  General Rental Centers 
442299  All Other Home Furnishings       Supercenters                             532411  Commercial Air, Rail, and Water 
       Stores                            452990  All Other General Merchandise    Transportation Equipment 
443111  Household Appliance Stores       Stores                                   Rental and Leasing 
443112  Radio, Television, and Other     453110  Florists                         532412  Construction, Mining, and 
       Electronics Stores                453210  Office Supplies and Stationery   Forestry Machinery and 
443120  Computer and Software Stores     Stores                                   Equipment Rental and Leasing 
443130  Camera and Photographic          453220  Gift, Novelty and Souvenir       532420  Office Machinery and 
       Supplies Stores                   Stores                                   Equipment Rental and Leasing 
444110  Home Centers                     453310  Used Merchandise Stores          532490  Other Commercial and 
444120  Paint and Wallpaper Stores       453910  Pet and Pet Supplies Stores      Industrial Machinery and 
444130  Hardware Stores                  453920  Art Dealers                      Equipment Rental and Leasing 
444190  Other Building Material Dealers  453930  Manufactured (Mobile) Home 
444210  Outdoor Power Equipment          Dealers                                  Professional, Scientific, and Technical 
       Stores                            453991  Tobacco Stores                   Services 
444220  Nursery, Garden Center, and      453998  All Other Miscellaneous Store    541110  Offices of Lawyers 
       Farm Supply Stores                Retailers (except Tobacco                541211  Offices of Certified Public 
445110  Supermarkets and Other           Stores)                                  Accountants 
       Grocery (except Convenience)      454111  Electronic Shopping              541310  Architectural Services 
       Stores                            454112  Electronic Auctions              541320  Landscape Architectural 
445120  Convenience Stores               454113  Mail-Order Houses                Services 
445210  Meat Markets                     454210  Vending Machine Operators        541330  Engineering Services 
445220  Fish and Seafood Markets         454311  Heating Oil Dealers              541370  Surveying and Mapping (except 
445230  Fruit and Vegetable Markets      454312  Liquefied Petroleum Gas          Geophysical) Services 
445291  Baked Goods Stores               (Bottled Gas) Dealers                    541921  Photography Studios, Portrait 
445292  Confectionery and Nut Stores     454319  Other Fuel Dealers               541940  Veterinary Services 
445299  All Other Specialty Food Stores  454390  Other Direct Selling 
445310  Beer, Wine, and Liquor Stores    Establishments                           Administrative and Support and Waste
                                                                                  Management and Remediation
446110  Pharmacies and Drug Stores       Information                              Services 
446120  Cosmetics, Beauty Supplies,      512131  Motion Picture Theaters (except  561622  Locksmiths 
       and Perfume Stores                Drive-Ins)                               561710  Exterminating and Pest Control 
446130  Optical Goods Stores             512132  Drive-In Motion Picture Theaters Services 
446191  Food (Health) Supplement         515210  Cable and Other Subscription 
       Stores                            Programming                              Health Care and Social Assistance 
446199  All Other Health and Personal 
       Care Stores                       Finance and Insurance                    621111  Offices of Physicians (except 
447110  Gasoline Stations with           521110  Monetary Authorities - Central   Mental Health Specialists) 
       Convenience Stores                Bank                                     621112  Offices of Physicians, Mental 
447190  Other Gasoline Stations          522110  Commercial Banking               Health Specialists 
448110  Mens Clothing Stores             522120  Savings Institutions             621210  Offices of Dentists 
448120  Womens Clothing Stores           522130  Credit Unions                    621310  Offices of Chiropractors 
448130  Children’s and Infants’ Clothing 522190  Other Depository Credit          621320  Offices of Optometrists 
       Stores                            Intermediation                           621330  Offices of Mental Health 
448140  Family Clothing Stores           524210  Insurance Agencies and           Practitioners (except Physicians) 
448150  Clothing Accessories Stores      Brokerages                               621340  Offices of Physical, 
448190  Other Clothing Stores                                                     Occupational and Speech 
448210  Shoe Stores                      Real Estate and Rental and Leasing       Therapists, and Audiologists 
448310  Jewelry Stores                   531210  Offices of Real Estate Agents    621391  Offices of Podiatrists 
448320  Luggage and Leather Goods        and Brokers                              621399  Offices of All Other 
       Stores                            532111  Passenger Car Rental             Miscellaneous Health 
451110  Sporting Goods Stores            532112  Passenger Car Leasing            Practitioners 

                                                          24

- 25 -

Arts, Entertainment, and Recreation        Accommodation and Food Services          811192	 Car Washes 
711110	 Theater Companies and Dinner       721110	 Hotels (except Casino Hotels)    811198	 All Other Automotive Repair and 
          Theaters                                 and Motels                               Maintenance 
711120  Dance Companies                    721120  Casino Hotels                    811211	 Consumer Electronics Repair 
711130  Musical Groups and Artists         721191  Bed-and-Breakfast Inns                   and Maintenance 
711190  Other Performing Arts              721199  All Other Traveler               811212  Computer and Office Machine 
          Companies                                Accommodation                            Repair and Maintenance 
711211  Sports Teams and Clubs             721211  RV (Recreational Vehicle) Parks  811213  Communication Equipment 
711212  Racetracks                                 and Campgrounds                          Repair and Maintenance 
                                                                                    811219  Other Electronic and Precision 
711219  Other Spectator Sports             721214  Recreational and Vacation                Equipment Repair and 
711310  Promoters of Performing Arts,              Camps (except Campgrounds)               Maintenance 
                                           721310  Rooming and Boarding             811310  Commercial and Industrial 
          Sports, and Similar Events with          Houses                                   Machinery and Equipment 
          Facilities                       722110  Full-Service Restaurants                 (except Automotive and 
711320  Promoters of Performing Arts,      722211  Limited-Service Restaurants              Electronic) Repair and 
          Sports, and Similar Events       722212  Cafeterias, Grill Buffets, and           Maintenance 
          without Facilities                       Buffets                          811411	 Home and Garden Equipment
711410  Agents and Managers for            722213  Snack and Nonalcoholic                   Repair and Maintenance 
          Artists, Athletes, Entertainers,         Beverage Bars                    811412  Appliance Repair and 
          and Other Public Figures         722310  Food Service Contractors                 Maintenance 
711510  Independent Artists, Writers,      722320  Caterers                         811420  Reupholstery and Furniture 
          and Performers                   722330  Mobile Food Services                     Repair 
712110  Museums                            722410  Drinking Places (Alcoholic       811430  Footwear and Leather Goods 
712120  Historical Sites                           Beverages)                               Repair 
712130  Zoos and Botanical Gardens         Other Services (except Public            811490  Other Personal and Household 
712190  Nature Parks and Other Similar     Administration)                                  Goods Repair and Maintenance 
          Institutions                                                              812111	 Barber Shops 
713110  Amusement and Theme Parks          811111  General Automotive Repair        812112  Beauty Salons 
713120  Amusement Arcades                  811112  Automotive Exhaust System        812113  Nail Salons 
713210  Casinos (except Casino                     Repair                           812210  Funeral Homes and Funeral 
          Hotels)                          811113  Automotive Transmission                  Services 
                                                   Repair                           812310  Coin-Operated Laundries and 
713290  Other Gambling Industries          811118	 Other Automotive Mechanical              Drycleraners 
713910  Golf Courses and Country                   and Electrical Repair and        812320  Drycleaning and Laundry 
          Clubs                                    Maintenance                              Services (except Coin-Operated) 
713920  Skiing Facilities                  811121	 Automotive Body, Paint, and      812331  Linen Supply 
713930  Marinas                                    Interior Repair and              812332  Industrial Launderers 
713940  Fitness and Recreational                   Maintenance                      812910  Pet Care (except Veterinary) 
          Sports Centers                   811122  Automotive Glass Replacement             Services 
713950  Bowling Centers                            Shops                            812921  Photofinishing Laboratories 
713990  All Other Amusement and            811191  Automotive Oil Change and                (except One-Hour) 
          Recreation Industries                    Lubrication Shops                812922  One-Hour Photofinishing 

NONMANUFACTURING OR RETAIL 
The following NAICS could be in the nonmanufacturing category or retail category.  In most cases, if the sale is to the ultimate consumer 
or end user, the business would be considered as retail.  If the sale is not to the ultimate consumer, the business would be classified under 
the nonmanufacturing category. 
The construction industry will be treated as follows.  If the business is primarily engaged in the service of installing or applying tangible 
personal property in connection with: (1) the original construction of a building or facility; (2) the original construction, reconstruction, restoration, 
remodeling, renovation, repair or replacement of a residence; or (3) the construction, reconstruction, restoration, replacement or repair of 
a bridge or highway, the business can be classified in the nonmanufacturing category.  Original construction shall mean the first or initial 
construction of a new building or facility.  The term “original construction” shall include the addition of an entire room or floor to any existing 
building or facility, the completion of any unfinished portion of any existing building or facility and the restoration, reconstruction or replacement 
of a building or facility damaged or destroyed by fire, flood, tornado, lightning, explosion or earthquake, but such term, except with regard to 
a residence, shall not include replacement, remodeling, restoration, renovation or reconstruction under any other circumstances. 
Utilities                                  Construction                             237130  Power and Communication 
221111  Hydroelectric Power Generation     236115  New Single-Family Housing                Line and Related Structures 
221112  Fossil Fuel Electric Power                 Construction (except Operative           Construction 
          Generation                               Builders)                        237210  Land Subdivision 
221113  Nuclear Electric Power             236116  New Multifamily Housing          237310  Highway, Street, and Bridge 
          Generation                               Construction (except Operative           Construction 
221119  Other Electric Power Generation            Builders)                        237990  Other Heavy and Civil 
221121  Electric Bulk Power                236117  New Housing Operative Builders           Engineering Construction 
          Transmission and Control         236118  Residential Remodelers           238110  Poured Concrete Foundation 
221122  Electric Power Distribution        236210  Industrial Building Construction         and Structure Contractors 
221210  Natural Gas Distribution           236220  Commercial and Institutional     238120  Structural Steel and Precast 
221310  Water Supply and Irrigation                Building Construction                    Concrete Contractors 
          Systems                          237110  Water and Sewer Line and         238130  Framing Contractors 
221320  Sewage Treatment Facilities                Related Structures Construction  238140  Masonry Contractors 
221330  Steam and Air-Conditioning         237120  Oil and Gas Pipeline and         238150  Glass and Glazing Contractors 
          Supply                                   Related Structures Construction  238160  Roofing Contractors 
                                                             25

- 26 -

238170  Siding Contractors                 523910  Miscellaneous Intermediation     541490  Other Specialized Design 
238190  Other Foundation, Structure, and   523920  Portfolio Management                     Services 
        Building Exterior Contractors      523930  Investment Advice                541511  Custom Computer 
238210  Electrical and other wiring        523991  Trust, Fiduciary, and Custody            Programming Services 
        installation Contractors                   Activities                       541512  Computer Systems Design 
238220  Plumbing, Heating, and Air-        523999  Miscellaneous Financial                  Services 
        Conditioning Contractors                   Investment Activities            541513  Computer Facilities 
238290  Other Building Equipment           524113  Direct Life Insurance Carriers           Management Services 
        Contractors                        524114  Direct Health and Medical        541519  Other Computer Related 
238310  Drywall and Insulation                     Insurance Carriers                       Services 
        Contractors                        524126  Direct Property and Casualty     541611  Administrative Management and 
238320  Painting and Wall Covering                 Insurance Carriers                       General Management 
        Contractors                        524127  Direct Title Insurance Carriers          Consulting Services 
238330  Flooring Contractors               524128  Other Direct Insurance (except   541612  Human Resources and 
238340  Tile and Terrazzo Contractors              Life, Health, and Medical)               Executive Search Consulting 
238350  Finish Carpentry Contractors               Carriers                                 Services 
238390  Other Building Finishing           524130  Reinsurance Carriers             541613  Marketing Consulting Services 
        Contractors                                                                 541614  Process, Physical Distribution, 
238910  Site Preparation Contractors       524291  Claims Adjusting                         and Logistics Consulting 
238990  All Other Specialty Trade          524292  Third Party Administration of            Services 
        Contractors                                Insurance and Pension Funds      541618  Other Management Consulting 
                                           524298  All Other Insurance Related              Services 
Transportation and Warehousing                     Activities                       541620  Environmental Consulting 
488991  Packing and Crating                525110  Pension Funds                            Services 
                                           525120  Health and Welfare Funds         541690  Other Scientific and Technical 
Information                                525190  Other Insurance Funds                    Consulting Services 
511110  Newspaper Publishers               525910  Open-End Investment Funds        541711  Research and Development in 
511120  Periodical Publishers              525920  Trusts, Estates, and Agency              Biotechnology 
511130  Book Publishers                            Accounts                         541712  Research and Development in 
511140  Directory and Mailing List         525930  Real Estate Investment Trusts            the Physical, Engineering, and 
        Publishers                         525990  Other Financial Vehicles                 Life Sciences (except 
511191  Greeting Card Publishers           519190  All Other Information Services           Biotechnology) 
511199  All Other Publishers               Real Estate and Rental and Leasing       541720  Research and Development in 
511210  Software Publishers                                                                 the Social Sciences and 
512210  Record Production                  531110	 Lessors of Residential                   Humanities 
517110  Wired Telecommunications                   Buildings and Dwellings          541810  Advertising Agencies 
        Carriers                           531120  Lessors of Nonresidential        541820  Public Relations Agencies 
517211  Paging                                     Buildings (except                541830  Media Buying Agencies 
517210  Wireless Telecommunications                Miniwarehouses)                  541840  Media Representatives 
        Carriers (except Satellite)        531130  Lessors of Miniwarehouses        541850  Display Advertising 
517919  All Other Telecommunications               and Self-Storage Units           541860  Direct Mail Advertising 
518210  Data Processing, Hosting, and      531190  Lessors of Other Real Estate     541870  Advertising Material Distribution 
        Related Services                           Property                                 Services 
519130  Internet Publishing and            531311  Residential Property Managers    541890  Other Services Related to 
        Broadcasting and Web Search        531312  Nonresidential Property                  Advertising 
        Portals                                    Managers                         541910  Marketing Research and Public 
519190  All Other Information Services     531320  Offices of Real Estate                   Opinion Polling 
Finance and Insurance                              Appraisers                       541922  Commercial Photography 
                                           531390  Other Activities Related to Real 541930  Translation and Interpretation 
522210  Credit Card Issuing                        Estate                                   Services 
522220  Sales Financing                    533110  Lessors of Nonfinancial          541990  All Other Professional, Scientific, 
522291  Consumer Lending                                                                    and Technical Services 
                                                   Intangible Assets (except 
522292  Real Estate Credit 
522293  International Trade Financing              Copyrighted Works)               Management of Companies and
522294  Secondary Market Financing         Professional, Scientific, and Technical  Enterprises 
522298  All Other Nondepository Credit     Services                                 551111	 Offices of Bank Holding 
        Intermediation                     541120  Offices of Notaries                      Companies 
522310  Mortgage and Nonmortgage           541191  Title Abstract and Settlement    551112	 Offices of Other Holding 
        Loan Brokers                                                                        Companies 
522320  Financial Transactions                     Offices                          551114	 Corporate, Subsidiary, and 
        Processing, Reserve, and           541199  All Other Legal Services                 Regional Managing Offices 
        Clearinghouse Activities           541213  Tax Preparation Services 
522390  Other Activities Related to Credit 541214  Payroll Services                 Administrative and Support and Waste
        Intermediation                     541219  Other Accounting Services        Management and Remediation Services 
523110  Investment Banking and             541340  Drafting Services                561621  Security Systems Services 
        Securities Dealing                 541350  Building Inspection Services             (except Locksmiths) 
523120  Securities Brokerage               541360  Geophysical Surveying and        561720  Janitorial Services 
523130  Commodity Contracts Dealing                Mapping Services                 561730  Landscaping Services 
523140  Commodity Contracts                541380  Testing Laboratories             561740  Carpet and Upholstery Cleaning 
        Brokerage                          541410  Interior Design Services                 Services 
523210  Securities and Commodity           541420  Industrial Design Services       561790  Other Services to Buildings and 
        Exchanges                          541430  Graphic Design Services                  Dwellings 
                                                              26

- 27 -

561910  Packaging and Labeling              622310  Specialty (except Psychiatric and Other Services (except Public
      Services                                  Substance Abuse) Hospitals            Administration) 
Health Care and Social Assistance           623110  Nursing Care Facilities           812191  Diet and Weight Reducing 
                                            623210  Residential Mental Retardation           Centers 
621410  Family Planning Centers                 Facilities                            812199  Other Personal Care Services 
621420  Outpatient Mental Health and        623220  Residential Mental Health and     812220  Cemeteries and Crematories 
      Substance Abuse Centers                   Substance Abuse Facilities            812930  Parking Lots and Garages 
621491  HMO Medical Centers                 623311  Continuing Care Retirement        812990  All Other Personal Services 
621492  Kidney Dialysis Centers                 Communities                           813211  Grantmaking Foundations 
621493  Freestanding Ambulatory                                                       813212  Voluntary Health Organizations 
                                            623312  Homes for the Elderly 
      Surgical and Emergency                                                          813219  Other Grantmaking and Giving 
      Centers                               623990  Other Residential Care Facilities 
                                                                                             Services 
621498  All Other Outpatient Care           624110  Child and Youth Services          813311  Human Rights Organizations 
      Centers                               624120  Services for the Elderly and      813312  Environment, Conservation and 
621511  Medical Laboratories                    Persons with Disabilities                    Wildlife Organizations 
621512  Diagnostic Imaging Centers          624190  Other Individual and Family       813319  Other Social Advocacy 
621610  Home Health Care Services               Services                                     Organizations 
621910  Ambulance Services                  624210  Community Food Services           813410  Civic and Social Organizations 
621991  Blood and Organ Banks               624221  Temporary Shelters                813910  Business Associations 
621999  All Other Miscellaneous             624229  Other Community Housing           813920  Professional Organizations 
      Ambulatory Health Care                    Services                              813930  Labor Unions and Similar 
      Services                              624230  Emergency and Other Relief               Labor Organizations 
622110  General Medical and Surgical            Services                              813940  Political Organizations 
      Hospitals                             624310  Vocational Rehabilitation         813990  Other Similar Organizations 
                                                                                             (except Business, Professional, 
622210  Psychiatric and Substance               Services                                     Labor, and Political 
      Abuse Hospitals                       624410  Child Day Care Services                  Organizations) 
                                  COUNTY NAME AND COUNTY NUMBER LISTING
  COUNTY        COUNTY              COUNTY      COUNTY        COUNTY                  COUNTY      COUNTY          COUNTY 
  NAME          NUMBER               NAME       NUMBER        NAME                    NUMBER      NAME            NUMBER 
  Allen               1             Finney      55            Logan                   109         Rooks               163 
  Anderson            3             Ford        57            Lyon                    111         Rush                165 
  Atchison            5             Franklin    59            McPherson               113         Russell             167 

  Barber              7             Geary       61            Marion                  115         Saline              169 
  Barton              9             Gove        63            Marshall                117         Scott               171 
  Bourbon             11            Graham      65            Meade                   119         Sedgwick            173 
                                                                                             * 
  Brown               13            Grant       67            Miami                   121         Seward              175 
  Butler              15            Gray        69            Mitchell                123         Shawnee             177 
                                                                                             * 
  Chase               17            Greeley     71            Montgomery              125         Sheridan            179 

  Chautauqua          19            Greenwood   73            Morris                  127         Sherman             181 
  Cherokee            21            Hamilton    75            Morton                  129         Smith               183 
  Cheyenne            23            Harper      77            Nemaha                  131         Stafford            185 

  Clark               25            Harvey      79            Neosho                  133         Stanton             187 
  Clay                27            Haskell     81            Ness                    135         Stevens             189 
  Cloud               29            Hodgeman    83            Norton                  137         Sumner              191 

  Coffey              31            Jackson     85            Osage                   139         Thomas              193 
  Comanche            33            Jefferson   87            Osborne                 141         Trego               195 
  Cowley              35            Jewell      89            Ottawa                  143         Wabaunsee           197 

  Crawford            37            Johnson     91            Pawnee                  145         Wallace             199 
                                  * 
  Decatur             39            Kearny      93            Phillips                147         Washington          201 
  Dickinson           41            Kingman     95            Pottawatomie            149         Wichita             203 

  Doniphan            43            Kiowa       97            Pratt                   151         Wilson              205 
  Douglas             45            Labette     99            Rawlins                 153         Woodson             207 
*                                   Lane        101           Reno                    155         Wyandotte           209 
  Edwards             47                                                                     * 
  Elk                 49            Leavenworth 103           Republic                157 
                                  * 
  Ellis               51            Lincoln     105           Rice                    159 
  Ellsworth           53            Linn        107           Riley                   161 

* Metropolitan Counties -- no credit for investments placed into service after December 31, 2010. 
                                                           27

- 28 -

State of Kansas
Department of Revenue PRSRT STD
120 SE 10th Ave U.S. POSTAGE
PO Box 750680
Topeka, KS 66675-0680 PAID
KANSAS DEPT.
OF REVENUE

– Tax Assistance –

FILING ASSISTANCE

If you have a question about completing this Business and Job Development Credit
Schedule, call 785-368-8222 to speak to a customer representative. If you prefer, you may
fax information to 785-291-3614.

Personal assistance to complete your return is available at the following location:

Taxpayer Assistance Center
120 SE 10th Ave
PO Box 750260
Topeka, KS 66699-0260
Office hours are 8:00 a.m. to 4:45 p.m., Monday through Friday.

REQUEST FOR FORMS

Visit our website at ksrevenue.org to download any of the Kansas credit schedules.

Tax forms that are printed in color are designed for our scannable tax processing system and
cannot be copied for filing purposes. To obtain one of the KDOR-printed scannable forms,
call the Taxpayer Assistance Center. Please allow 2-3 weeks for delivery of your form(s).

PDF file checksum: 121335881

(Plugin #1/9.12/13.0)