Inventory Property Tax Exemption

A property tax exemption exists for merchants' and manufacturers' inventory.


Inventory includes those items that:
  • Are primarily held for sale in the ordinary course of business (finished goods)
  • Are in process of production for sale (work in progress)
  • Are to be consumed either directly or indirectly in the production of finished goods (raw materials and supplies)


Items of inventory are exempt from property tax.


Contact the Kansas Department of Revenue at 785-368-8222.