Ness County Economic Development
Contact:
Kelley Nuttle
105 S. Pennsylvania
Ness City, KS 67560
Phone number: (785) 798-4864
Fax: (785) 798-3680
E-mail: nessecodevo@gbta.net
Follow @NessCountyED
Kelley Nuttle
105 S. Pennsylvania
Ness City, KS 67560
Phone number: (785) 798-4864
Fax: (785) 798-3680
E-mail: nessecodevo@gbta.net
Follow @NessCountyED
Business Incentives
Many incentives are available to businesses that create
new jobs by locating, expanding, or renovating within Ness
County.
Ness County has also been designated as an Kansas
Enterprise Zone by Lieutenant Governor John Moore and
the Kansas Department of Commerce. The Kansas
Enterprise Zone Act provides for a base level of state
supported incentives, such as income tax credits and
sales tax exemptions, to businesses throughout the state.
Enhanced incentives are available in Ness County
because of its non-metropolitan region designation.
Sales Tax Exemption
The purchase of certain tangible personal property and
services is exempt from sales tax for new or expanding
businesses. Eligible purchases include materials used in
the construction, reconstruction, enlarging, or remodeling
of a qualified business facility. An exemption is also
available on the purchase and installation of machinery
and equipment. A business must qualify for the Job
Creation Tax Credit to be eligible for the Sales Tax
Exemption.
Any person constructing, reconstructing, remodeling or
enlarging a facility which will be leased for a period of five
years or more to a business that would be eligible for a
sales tax exemption hereunder if such business had
constructed, reconstructed, enlarged, or remodeled such
facility itself shall also be entitled to the sales tax
exemption.
The builder/developer is eligible for sales tax exemption
on building, however, the lessee claims the associated Job
Creation and Investment Tax Credits. To qualify for the
sales tax exemption, the builder/developer must apply to
the Department of Revenue by filing a Request for Project
Exemption Certificate. Included with the application should
be a copy of the 5-year lease. The lessee must make a
separate application for sales tax exemption on the
machinery and equipment to be installed at the facility.
Where possible, these applications should be made at the
same time with a brief cover letter.
Job Creation Tax Credit
The Act provides for an enhanced credit available in
designated non-metropolitan regions of $2,500 for each
net new employee created by the relocation or expansion
of a business. A minimum of two (2) net new jobs must be
created to qualify for this credit. For expanding businesses
or those building a replacement facility, a "net new
employee" refers to those employees over and above the
"employee base" calculated by averaging the preceding
year's annual employment. Qualification for the Job
Creation Tax Credit is the threshold requirement to qualify
for the other incentives. The Job Creation Tax Credit is a
one-time credit against the business' Kansas state tax
liability. The amount of credit that can be taken in any one
year is limited to 50% of the total tax liability. Any unused
portion of the credit may be carried forward indefinitely
and used in succeeding years after reverifying the number
of net new employees.
Investment Tax Credit
The Act provides for an Investment Tax Credit of $1,000
for each $100,000 (or major portion thereof) of qualified
business facility investment. A business must meet the job
requirements of the Job Creation Tax Credit to be eligible
for the Investment Tax Credit. A builder/developer is not
eligible for this credit as the credit passes to the qualifying
lessee. The Investment Tax Credit is a one-time credit
against the business' Kansas state tax liability. The amount
of the credit that can be used in any one year is limited to
50% of the annual tax liability. Any unused portion of the
credit may be carried forward indefinitely and used in
succeeding years after reverifying the number of net new
employees.
Other Available Credits
For businesses that are not eligible for Kansas Enterprise
Zone incentives, there are other business and job
development tax credits available. In general, the
incentives earned under the Kansas Enterprise Zone Act
provide a higher level of tax credits. Some businesses,
however, may not be eligible for all enterprise zone
incentives, such as non-manufacturing businesses which
create less than five jobs through their capital investment
projects. Business and job development tax credits are
provided for businesses which create at least two net new
jobs through capital investment projects relating to
relocation, expansion, or renovation. The credits available
are: (1) a credit of $100 for each net new qualified business
facility employee; and (2) a credit of $100 for each $100,000
(or major fraction thereof) in qualified business facility
investment. Earned credits may be used to offset up to
50% of the business' annual Kansas income tax liability.
However, in contrast to the Kansas Enterprise Zone Act
incentives, unused credits may not be carried forward. The
start of the 10-year claim period may be deferred for up to
three years.
Many incentives are available to businesses that create
new jobs by locating, expanding, or renovating within Ness
County.
Ness County has also been designated as an Kansas
Enterprise Zone by Lieutenant Governor John Moore and
the Kansas Department of Commerce. The Kansas
Enterprise Zone Act provides for a base level of state
supported incentives, such as income tax credits and
sales tax exemptions, to businesses throughout the state.
Enhanced incentives are available in Ness County
because of its non-metropolitan region designation.
Sales Tax Exemption
The purchase of certain tangible personal property and
services is exempt from sales tax for new or expanding
businesses. Eligible purchases include materials used in
the construction, reconstruction, enlarging, or remodeling
of a qualified business facility. An exemption is also
available on the purchase and installation of machinery
and equipment. A business must qualify for the Job
Creation Tax Credit to be eligible for the Sales Tax
Exemption.
Any person constructing, reconstructing, remodeling or
enlarging a facility which will be leased for a period of five
years or more to a business that would be eligible for a
sales tax exemption hereunder if such business had
constructed, reconstructed, enlarged, or remodeled such
facility itself shall also be entitled to the sales tax
exemption.
The builder/developer is eligible for sales tax exemption
on building, however, the lessee claims the associated Job
Creation and Investment Tax Credits. To qualify for the
sales tax exemption, the builder/developer must apply to
the Department of Revenue by filing a Request for Project
Exemption Certificate. Included with the application should
be a copy of the 5-year lease. The lessee must make a
separate application for sales tax exemption on the
machinery and equipment to be installed at the facility.
Where possible, these applications should be made at the
same time with a brief cover letter.
Job Creation Tax Credit
The Act provides for an enhanced credit available in
designated non-metropolitan regions of $2,500 for each
net new employee created by the relocation or expansion
of a business. A minimum of two (2) net new jobs must be
created to qualify for this credit. For expanding businesses
or those building a replacement facility, a "net new
employee" refers to those employees over and above the
"employee base" calculated by averaging the preceding
year's annual employment. Qualification for the Job
Creation Tax Credit is the threshold requirement to qualify
for the other incentives. The Job Creation Tax Credit is a
one-time credit against the business' Kansas state tax
liability. The amount of credit that can be taken in any one
year is limited to 50% of the total tax liability. Any unused
portion of the credit may be carried forward indefinitely
and used in succeeding years after reverifying the number
of net new employees.
Investment Tax Credit
The Act provides for an Investment Tax Credit of $1,000
for each $100,000 (or major portion thereof) of qualified
business facility investment. A business must meet the job
requirements of the Job Creation Tax Credit to be eligible
for the Investment Tax Credit. A builder/developer is not
eligible for this credit as the credit passes to the qualifying
lessee. The Investment Tax Credit is a one-time credit
against the business' Kansas state tax liability. The amount
of the credit that can be used in any one year is limited to
50% of the annual tax liability. Any unused portion of the
credit may be carried forward indefinitely and used in
succeeding years after reverifying the number of net new
employees.
Other Available Credits
For businesses that are not eligible for Kansas Enterprise
Zone incentives, there are other business and job
development tax credits available. In general, the
incentives earned under the Kansas Enterprise Zone Act
provide a higher level of tax credits. Some businesses,
however, may not be eligible for all enterprise zone
incentives, such as non-manufacturing businesses which
create less than five jobs through their capital investment
projects. Business and job development tax credits are
provided for businesses which create at least two net new
jobs through capital investment projects relating to
relocation, expansion, or renovation. The credits available
are: (1) a credit of $100 for each net new qualified business
facility employee; and (2) a credit of $100 for each $100,000
(or major fraction thereof) in qualified business facility
investment. Earned credits may be used to offset up to
50% of the business' annual Kansas income tax liability.
However, in contrast to the Kansas Enterprise Zone Act
incentives, unused credits may not be carried forward. The
start of the 10-year claim period may be deferred for up to
three years.
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| Links: |
Ness County KCCED County Profile - PDF
Kansas Department of Commerce - Link
Small Business Development Center - Link
Kansas Rural Development (USDA) - Link
Western Kansas Rural Economic Development
Alliance - Link
Kansas Agri Tourism - Link
Kansas County Profiles - Link
Ness County Chamber of Commerce - Link
Kansas Department of Commerce - Link
Small Business Development Center - Link
Kansas Rural Development (USDA) - Link
Western Kansas Rural Economic Development
Alliance - Link
Kansas Agri Tourism - Link
Kansas County Profiles - Link
Ness County Chamber of Commerce - Link
| More Information: |
Why Ness County?
Ness County communities provide a positive
atmosphere in which to raise a family or retire.
Recreation programs are available as well as
shopping, restaurants, churches and hospitals.
There are 3 public elementary schools, 1
parochial elementary school, 2 middle and 2 high
schools. Class sizes allow for individual
attention and participation in extra curricular
activities.
Clean air, friendly people and wide open spaces!
Ness County communities provide a positive
atmosphere in which to raise a family or retire.
Recreation programs are available as well as
shopping, restaurants, churches and hospitals.
There are 3 public elementary schools, 1
parochial elementary school, 2 middle and 2 high
schools. Class sizes allow for individual
attention and participation in extra curricular
activities.
Clean air, friendly people and wide open spaces!
| Event Information Submittal PDF Form Please fill out and email the attachment to nessecodevo@gbta.net or mail to: Ness County Economic Development 105 S. Pennsylvania Ness City, KS 67560 |
