Business Incentives Our Business Recruitment Team creates customized incentive proposals for clients based on capital investment, job creation, employee salaries and each company’s unique needs. The Kansas Department of Commerce offers a diverse portfolio of financial incentives for rural communities and businesses that are looking to locate or expand in Kansas. Programs include retention of withholding taxes, investment tax credits, sales tax project exemptions and revolving loan funds for local infrastructure projects, as well as training programs to help offset a company’s training costs. OTHER TAX INCENTIVES AND BUSINESS INITIATIVES Kansas is a Right-to-Work state by constitutional amendment. Union membership in Kansas is 7.5%, well below the national average. Kansas has no inventory tax or franchise tax. Kansas cities or counties do not impose income or earnings taxes on personal or corporate income. Kansas does not impose a franchise tax. Kansas exempts the property tax on commercial and industrial machinery and equipment purchased or transferred into Kansas after June 30, 2006.