50 State Series: How to move your LLC or corporation out of Kansas and keep your EIN

Attorney and CPA Chad D. Cummings examines Kansas’s tax position in this presentation. The state ranks 23rd on the Tax Foundation’s 2026 State Tax Competitiveness Index with a top individual income tax rate of 5.58 percent that kicks in at a very low income threshold, a graduated corporate rate reaching 7.0 percent, and a throwback rule that taxes out-of-state sales. While Kansas is attempting further reforms, those reductions depend on revenue triggers and remain subject to political risk. Florida and Texas impose no state personal income tax, giving business owners a clear advantage. This presentation shows how redomestication allows Kansas companies to transfer their company's home state to Florida or Texas without dissolving the entity, without creating a new company, and on a completely tax-free basis while preserving the same FEIN, contracts, credit history, and bank accounts. If you own a business in Kansas, the gap between your current rate and zero is significant and growing. Learn more: https://www.cummings.law/redomestication/