SALES & USE TAX JURISDICTION CODE BOOKLET

ONLINE VERSION Revised 7/10/08

Reflects changes effective October 1, 2008:

Cities/Counties Jurisdiction Code New Combined Rate

City of Humboldt HUMAL 7.550% City of Lenexa LENJO 7.900% City of Lecompton LECDG 7.300%

Osborne County OSBCO 5.800% City of Alton ALTOB 5.800% City of Downs DOWOB 5.800% City of Natoma NATOB 5.800% City of Osborne OSBOB 5.800% City of Portis POROB 5.800%

The City of Olathe has created a transportation development district known as the Ridgeview Falls Transportation

Development District located at the northwest corner of Ridgeview Road and 119th Street in southwest Olathe. A 1.00% transportation district sales tax will be imposed in this district. Currently there are no businesses located within the district. The combined state and local retailers’ sales tax rate along with jurisdiction code for this district is below:

Transportation District Jurisdiction Code Sales Tax Rate

Ridgeview Falls Transportation District OLAT6 8.525%

Reflects changes effective July 1, 2008:

City of Beloit BELMC 7.000% City of Great Bend GREBT 7.050%

KANSAS DEPARTMENT OF REVENUE Publication KS-1700 (Rev. 7/08)

Reflects changes effective April 1, 2008:

City of Abilene ABIDK 7.150% City of Greensburg GREKW 7.300% City of Highland HIGDP 7.300% City of Lebo LEBCF 6.300%

Finney County FINCO 6.200% City of Garden City GARFI 7.200% City of Holcomb HOLFI 6.200%

The City of Merriam has created a transportation development district known as Merriam Transportation

Transportation District Jurisdiction Code Sales Tax Rate

Merriam Transportation District MERTD 8.650%

The business addresses that are affected by this change are: 6910 - 6950 Frontage Road (even addresses only) 9510 - 9550 67th Street (even addresses only) 6701 – 6890 Turkey Creek Drive (both even and odd addresses)

The City of Manhattan will no longer levy the .5% transportation district sales tax for the Manhattan Transportation District (MANTD). Therefore effective April 1, 2008, the combined state and local retailers’ sales tax rate will change from 7.80% to 7.30%, and the jurisdiction code will change from MANTD to MANPT for this district. The combined state and local retailers’ sales tax rate along with jurisdiction code for this district is below:

Transportation District Jurisdiction Code Sales Tax Rate

Manhattan Transportation District MANPT 7.300%

CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Abbyville RENCO ABBRN 6.300% 07-01-02 Abilene ABIDK ABIDK 7.150% 04-01-08 Admire LYOCO ADMLY 5.800% 07-01-02 Agenda REPCO AGERP 7.300% 07-01-03 Agra PHICO AGRPL 5.800% 01-01-06 Albert BATCO ALBBT 6.300% 01-01-08 Alden RICCO ALDRC 6.300% 07-01-02 Alexander RUHCO ALERH 5.300% 07-01-02 Allen LYOCO ALLLY 5.800% 07-01-02 Allen County ALLCO ALLCO 6.300% 07-01-02 Alma WABCO ALMWB 6.800% 01-01-08 Almena ALMNT ALMNT 6.550% 10-01-03 Alta Vista WABCO ALTWB 6.800% 01-01-08 Altamont ALTLB ALTLB 7.550% 07-01-02 Alton OSBCO ALTOB 5.800% 10-01-08 Altoona WILCO ALTWL 6.300% 07-01-02 Americus AMELY AMELY 6.300% 07-01-02 Andale SEDCO ANDSG 6.300% 01-01-08 Anderson County ANDCO ANDCO 6.800% 04-01-07 Andover ANDBU ANDBU 6.300% 01-01-08 Anthony ANTHP ANTHP 6.800% 07-01-02 Arcadia CRACO ARCCR 6.300% 07-01-02 Argonia ARGSU ARGSU 7.300% 10-01-04 Arkansas City ARKCL ARKCL 6.800% 10-01-05 Arlington RENCO ARLRN 6.300% 07-01-02 Arma ARMCR ARMCR 6.800% 07-01-02 Ashland CLACO ASHCA 5.300% 07-01-02 Assaria SALCO ASSSA 6.300% 07-01-02 Atchison ATCAT ATCAT 7.550% 01-01-07 Atchison County ATCCO ATCCO 6.550% 01-01-07 Athol SMICO ATHSM 5.300% 07-01-02 Atlanta COWCO ATLCL 5.800% 10-01-05 Attica ATTHP ATTHP 6.300% 04-01-07 Atwood RAWCO ATWRA 6.300% 07-01-02 Auburn AUBSN AUBSN 7.450% 01-01-05 Augusta AUGBU AUGBU 6.300% 10-01-06 Aurora CLOCO AURCD 6.300% 07-01-02 Axtell AXTMS AXTMS 6.300% 04-01-07 Baldwin City BALDG BALDG 7.300% 07-01-02 Barber County BABCO BABCO 6.300% 07-01-02 Barnard LICCO BARLC 6.300% 07-01-02 Barnes WASCO BARWS 6.300% 07-01-02 Bartlett LABCO BARLB 6.550% 07-01-02 Barton County BATCO BATCO 6.300% 01-01-08 Basehor BASLV BASLV 7.300% 07-01-02 Bassett ALLCO BASAL 6.300% 07-01-02 Baxter Springs BAXCK BAXCK 7.800% 01-01-03 Bazine NESCO BAZNS 5.300% 07-01-02 Beattie MALCO BEAMS 5.300% 07-01-02 Bel Aire SEDCO BELSG 6.300% 01-01-08 Belle Plaine BELSU BELSU 7.300% 10-01-04 Belleville REPCO BELRP 7.300% 07-01-03 Beloit BELMC BELMC 7.000% 07-01-08 Belpre EDWCO BELED 6.300% 07-01-02 Belvue POTCO BELPT 6.300% 04-01-05 Benedict WILCO BENWL 6.300% 07-01-02 Bennington OTTCO BENOT 6.300% 07-01-02 Bentley SEDCO BENSG 6.300% 01-01-08 Benton BENBU BENBU 6.300% 07-01-02 Bern NEMCO BERNM 6.300% 07-01-02 Beverly LICCO BEVLC 6.300% 07-01-02 Bird City CHYCO BIRCN 7.300% 07-01-02 Bison RUHCO BISRH 5.300% 07-01-02 Blue Mound LINCO BLULN 5.300% 07-01-02 Blue Rapids BLUMS BLUMS 6.300% 01-01-05 Bluff City HARCO BLUHP 5.300% 07-01-02 Bogue GRHCO BOGGH 5.550% 10-01-03 Bonner Springs (Johnson Co.) BONJO BONJO 8.150% 01-01-07 Bonner Springs (Leavenworth Co.) BONLV BONLV 8.050% 01-01-07

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CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Bonner Springs (Wyandotte Co.) BONWY BONWY 8.050% 01-01-07 Bourbon County BOUCO BOUCO 6.300% 07-01-02 Brewster THOCO BRETH 6.300% 07-01-02 Bronson BROBB BROBB 7.300% 07-01-02 Brookville SALCO BROSA 6.300% 07-01-02 Brown County BROCO BROCO 6.300% 07-01-02 Brownell NESCO BRONS 5.300% 07-01-02 Bucklin FORCO BUCFO 6.950% 10-01-07 Buffalo WILCO BUFWL 6.300% 07-01-02 Buhler RENCO BUHRN 6.300% 07-01-02 Bunker Hill RULCO BUNRS 7.300% 10-01-05 Burden BURCL BURCL 6.800% 10-01-05 Burdett PAWCO BURPN 6.300% 07-01-02 Burlingame OSACO BUROS 6.300% 07-01-02 Burlington BURCF BURCF 6.300% 01-01-05 Burns MANCO BURMN 6.300% 07-01-02 Burr Oak JEWCO BURJW 6.300% 07-01-02 Burrton HAYCO BURHV 7.300% 10-01-06 Bushong LYOCO BUSLY 5.800% 07-01-02 Bushton RICCO BUSRC 6.300% 07-01-02 Butler County BUTCO BUTCO 5.300% 07-01-02 Byers PRACO BYEPR 6.300% 07-01-02 Caldwell CALSU CALSU 7.300% 10-01-04 Cambridge COWCO CAMCL 5.800% 10-01-05 Caney CANMG CANMG 8.050% 04-01-03 Canton MCPCO CANMP 6.300% 07-01-02 Carbondale CAROS CAROS 7.300% 04-01-05 Carlton DICCO CARDK 6.300% 07-01-02 Cassoday BUTCO CASBU 5.300% 07-01-02 Cawker City MITCO CAWMC 6.300% 07-01-02 Cedar SMICO CEDSM 5.300% 07-01-02 Cedar Point CHSCO CEDCS 6.300% 04-01-05 Cedar Vale CEDCQ CEDCQ 7.300% 07-01-02 Centralia NEMCO CENNM 6.300% 07-01-02 Chanute CHANO CHANO 7.300% 07-01-02 Chapman DICCO CHADK 6.300% 07-01-02 Chase CHARC CHARC 6.800% 10-01-06 Chase County CHSCO CHSCO 6.300% 04-01-05 Chautauqua CHQCO CHACQ 6.300% 07-01-02 Chautauqua County CHQCO CHQCO 6.300% 07-01-02 Cheney SEDCO CHESG 6.300% 01-01-08 Cherokee CRACO CHECR 6.300% 07-01-02 Cherokee County CHKCO CHKCO 6.800% 01-01-03 Cherryvale CHEMG CHEMG 8.050% 10-01-07 Chetopa CHELB CHELB 8.050% 07-01-02 Cheyenne County CHYCO CHYCO 7.300% 07-01-02 Cimarron GRYCO CIMGY 6.450% 10-01-05 Circleville JACCO CIRJA 6.700% 04-01-05 Claflin CLABT CLABT 6.800% 01-01-08 Clark County CLACO CLACO 5.300% 07-01-02 Clay Center CLACY CLACY 7.300% 07-01-02 Clay County CLYCO CLYCO 6.300% 07-01-02 Clayton (Norton County) NORCO CLANT 6.050% 10-01-03 Clayton (Decatur County) DECCO CLADC 6.300% 07-01-02 Clearwater SEDCO CLESG 6.300% 01-01-08 Clifton (Clay County) CLYCO CLICY 6.300% 07-01-02 Clifton (Washington County) WASCO CLIWS 6.300% 07-01-02 Climax GRWCO CLIGW 6.300% 07-01-02 Cloud County CLOCO CLOCO 6.300% 07-01-02 Clyde CLOCO CLYCD 6.300% 07-01-02 Coats PRACO COAPR 6.300% 07-01-02 Coffey County COFCO COFCO 5.300% 07-01-02 Coffeyville COFMG COFMG 7.800% 10-01-02 Colby COLTH COLTH 6.550% 04-01-05 Coldwater COLCM COLCM 6.300% 07-01-02 Collyer COLTR COLTR 6.800% 04-01-05 Colony ANDCO COLAN 6.800% 04-01-07 Columbus COLCK COLCK 7.800% 01-01-03 Colwich SEDCO COLSG 6.300% 01-01-08

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CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Comanche County COMCO COMCO 5.300% 07-01-02 Concordia CONCD CONCD 7.300% 07-01-02 Conway Springs CONSU CONSU 7.300% 10-01-04 Coolidge HAMCO COLHM 5.800% 07-01-02 Copeland GRYCO COPGY 6.450% 10-01-05 Corning NEMCO CORNM 6.300% 07-01-02 Cottonwood Falls COTCS COTCS 7.300% 04-01-05 Council Grove COUMR COUMR 7.300% 10-01-03 Courtland REPCO COURP 7.300% 07-01-03 Cowley County COWCO COWCO 5.800% 10-01-05 Coyville WILCO COYWL 6.300% 07-01-02 Crawford County CRACO CRACO 6.300% 07-01-02 Cuba REPCO CUBRP 7.300% 07-01-03 Cullison PRACO CULPR 6.300% 07-01-02 Culver OTTCO CULOT 6.300% 07-01-02 Cunningham KINCO CUNKM 5.300% 07-01-02 Damar ROOCO DAMRO 5.300% 07-01-02 Danville HARCO DANHP 5.300% 07-01-02 De Soto (Johnson Co.) DESJO DESJO 8.150% 01-01-03 De Soto (Leavenworth Co.) DESLV DESLV 8.050% 01-01-03 Dearing DEAMG DEAMG 6.300% 04-01-03 Decatur County DECCO DECCO 6.300% 07-01-02 Deerfield DEEKE DEEKE 6.300% 07-01-02 Delia JACCO DELJA 6.700% 04-01-05 Delphos DELOT DELOT 7.300% 07-01-02 Denison JACCO DENJA 6.700% 04-01-05 Denton DONCO DENDP 6.300% 07-01-02 Derby DERSG DERSG 6.800% 01-01-08 Dexter COWCO DEXCL 5.800% 10-01-05 Dickinson County DICCO DICCO 6.300% 07-01-02 Dighton DIGLE DIGLE 6.300% 07-01-02 Dodge City DODFO DODFO 7.950% 10-01-07 Doniphan County DONCO DONCO 6.300% 07-01-02 Dorrance RULCO DORRS 7.300% 10-01-05 Douglas County DOUCO DOUCO 6.300% 07-01-02 Douglass DOUBU DOUBU 6.300% 07-01-02 Downs OSBCO DOWOB 5.800% 10-01-08 Dresden DECCO DREDC 6.300% 07-01-02 Dunlap MOSCO DUNMR 6.300% 07-01-02 Durham MANCO DURMN 6.300% 07-01-02 Dwight MOSCO DWIMR 6.300% 07-01-02 Earlton NEOCO EARNO 6.300% 07-01-02 Eastborough SEDCO EASSG 6.300% 01-01-08 Easton EASLV EASLV 7.300% 07-01-02 Edgerton EDGJO EDGJO 7.400% 01-01-03 Edmond NORCO EDMNT 6.050% 10-01-03 Edna EDNLB EDNLB 7.550% 07-01-02 Edwards County EDWCO EDWCO 6.300% 07-01-02 Edwardsville EDWWY EDWWY 7.300% 07-01-02 Effingham EFFAT EFFAT 7.550% 01-01-07 El Dorado ELDBU ELDBU 6.300% 07-01-02 Elbing BUTCO ELBBU 5.300% 07-01-02 Elgin CHQCO ELGCQ 6.300% 07-01-02 Elk City MONCO ELKMG 5.300% 10-01-02 Elk County ELKCO ELKCO 6.300% 07-01-02 Elk Falls ELKCO ELKEK 6.300% 07-01-02 Elkhart ELKMT ELKMT 6.300% 07-01-02 Ellinwood ELLBT ELLBT 6.800% 01-01-08 Ellis ELLEL ELLEL 7.300% 10-01-06 Ellis County ELICO ELICO 5.300% 07-01-02 Ellsworth ELLEW ELLEW 7.550% 04-01-05 Ellsworth County ELSCO ELSCO 6.300% 04-01-05 Ellsworth Transportation District ELLTD ELLTD 8.550% 01-01-07 Elmdale CHSCO ELMCS 6.300% 04-01-05 Elsmore ALLCO ELSAL 6.300% 07-01-02 Elwood ELWDP ELWDP 7.300% 07-01-02 Emmett POTCO EMMPT 6.300% 04-01-05 Emporia EMPLY EMPLY 6.800% 07-01-02 Englewood CLACO ENGCA 5.300% 07-01-02

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CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Ensign GRYCO ENSGY 6.450% 10-01-05 Enterprise DICCO ENTDK 6.300% 07-01-02 Erie ERINO ERINO 7.300% 07-01-02 Esbon JEWCO ESBJW 6.300% 07-01-02 Eskridge WABCO ESKWB 6.800% 01-01-08 Eudora EUDDG EUDDG 7.300% 01-01-07 Eureka EURGW EURGW 7.300% 10-01-05 Everest BROCO EVEBR 6.300% 07-01-02 Fairview BROCO FAIBR 6.300% 07-01-02 Fairway FAIJO FAIJO 7.400% 01-01-03 Fall River GRWCO FALGW 6.300% 07-01-02 Finney County FINCO FINCO 6.200% 04-01-08 Florence FLOMN FLOMN 7.300% 04-01-05 Fontana FONMI FONMI 7.050% 07-01-02 Ford FORCO FORFO 6.950% 10-01-07 Ford County FORCO FORCO 6.950% 10-01-07 Formoso JEWCO FORJW 6.300% 07-01-02 Fort Scott FORBB FORBB 7.300% 07-01-02 Fowler MEACO FOWME 6.300% 07-01-02 Frankfort FRAMS FRAMS 6.300% 04-01-03 Franklin County FRACO FRACO 6.800% 07-01-02 Frederick RICCO FRERC 6.300% 07-01-02 Fredonia FREWL FREWL 7.800% 04-01-06 Freeport HARCO FREHP 5.300% 07-01-02 Frontenac FROCR FROCR 7.300% 07-01-02 Fulton BOUCO FULBB 6.300% 07-01-02 Galatia BATCO GALBT 6.300% 01-01-08 Galena GALCK GALCK 7.800% 01-01-03 Galesburg NEOCO GALNO 6.300% 07-01-02 Galva MCPCO GALMP 6.300% 07-01-02 Garden City GARFI GARFI 7.200% 04-01-08 Garden Plain SEDCO GARSG 6.300% 01-01-08 Gardner GARJO GARJO 7.900% 01-01-06 Garfield PAWCO GARPN 6.300% 07-01-02 Garnett GARAN GARAN 7.300% 04-01-07 Gas GASAL GASAL 7.300% 07-01-02 Gaylord SMICO GAYSM 5.300% 07-01-02 Geary County GEACO GEACO 6.550% 10-01-06 Gem THOCO GEMTH 6.300% 07-01-02 Geneseo GENRC GENRC 6.800% 10-01-05 Geuda Springs (Cowley Co.) COWCO GEUCL 5.800% 10-01-05 Geuda Springs (Sumner Co.) SUMCO GEUSU 6.300% 10-01-04 Girard GIRCR GIRCR 7.300% 07-01-02 Glade GLAPL GLAPL 6.800% 01-01-06 Glasco GLACD GLACD 7.300% 07-01-02 Glen Elder MITCO GLEMC 6.300% 07-01-02 Goddard SEDCO GODSG 6.300% 01-01-08 Goessel MANCO GOEMN 6.300% 07-01-02 Goff NEMCO GOFNM 6.300% 07-01-02 Goodland SHMCO GOOSH 7.550% 07-01-06 Gorham RULCO GORRS 7.300% 10-01-05 Gove GOVCO GOVGO 7.050% 01-01-06 Gove County GOVCO GOVCO 7.050% 01-01-06 Graham County GRHCO GRHCO 5.550% 10-01-03 Grainfield GOVCO GRAGO 7.050% 01-01-06 Grandview Plaza GRAGE GRAGE 7.550% 10-01-06 Grant County GRNCO GRNCO 5.300% 07-01-02 Gray County GRYCO GRYCO 6.450% 10-01-05 Great Bend GREBT GREBT 7.050% 07-01-08 Greeley ANDCO GREAN 6.800% 04-01-07 Greeley County GRLCO GRLCO 6.300% 07-01-02 Green CLYCO GRECY 6.300% 07-01-02 Greenleaf WASCO GREWS 6.300% 07-01-02 Greensburg GREKW GREKW 7.300% 04-01-08 Greenwood County GRWCO GRWCO 6.300% 07-01-02 Grenola ELKCO GREEK 6.300% 07-01-02 Gridley COFCO GRICF 5.300% 07-01-02 Grinnell GRIGO GRIGO 7.300% 01-01-06 Gypsum SALCO GYPSA 6.300% 07-01-02

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CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Haddam WASCO HADWS 6.300% 07-01-02 Halstead HAYCO HALHV 7.300% 10-01-06 Hamilton GRWCO HAMGW 6.300% 07-01-02 Hamilton County HAMCO HAMCO 5.800% 07-01-02 Hamlin BROCO HAMBR 6.300% 07-01-02 Hanover WASCO HANWS 6.300% 07-01-02 Hanston HODCO HANHG 6.450% 04-01-07 Hardtner BABCO HARBA 6.300% 07-01-02 Harper HARHP HARHP 6.300% 07-01-02 Harper County HARCO HARCO 5.300% 07-01-02 Hartford LYOCO HARLY 5.800% 07-01-02 Harvey County HAYCO HAYCO 7.300% 10-01-06 Harveyville WABCO HARWB 6.800% 01-01-08 Haskell County HASCO HASCO 5.800% 07-01-02 Havana MONCO HAVMG 5.300% 10-01-02 Haven RENCO HAVRN 6.300% 07-01-02 Havensville POTCO HAVPT 6.300% 04-01-05 Haviland KIOCO HAVKW 6.300% 07-01-02 Hays HAYEL HAYEL 7.050% 01-01-05 Hays Transportation District* HAYTD HAYTD 7.800% 04-01-05 Haysville SEDCO HAYSG 6.300% 01-01-08 Hazelton BABCO HAZBA 6.300% 07-01-02 Heartland Park Redevelopment Dist.* TOPHP TOPHP 7.450% 03-01-06 Hepler CRACO HEPCR 6.300% 07-01-02 Herington (Dickinson Co.) HERDK HERDK 7.800% 04-01-06 Herington (Morris Co.) HERMR HERMR 7.800% 04-01-06 Herndon RAWCO HERRA 6.300% 07-01-02 Hesston HAYCO HESHV 7.300% 10-01-06 Hiawatha HIABR HIABR 7.300% 04-01-05 Highland HIGDP HIGDP 7.300% 04-01-08 Hill City HILGH HILGH 6.550% 10-01-03 Hillsboro HILMN HILMN 7.300% 10-01-05 Hodgeman County HODCO HODCO 6.450% 04-01-07 Hoisington HOIBT HOIBT 6.800% 01-01-08 Holcomb FINCO HOLFI 6.200% 04-01-08 Hollenberg WASCO HOLWS 6.300% 07-01-02 Holton HOLJA HOLJA 6.950% 04-01-05 Holyrood ELSCO HOLEW 6.300% 04-01-05 Hope DICCO HOPDK 6.300% 07-01-02 Horace GRLCO HORGL 6.300% 07-01-02 Horton HORBR HORBR 7.300% 07-01-02 Howard ELKCO HOWEK 6.300% 07-01-02 Hoxie SHDCO HOXSD 6.300% 07-01-02 Hoyt JACCO HOYJA 6.700% 04-01-05 Hudson STFCO HUDSF 6.300% 07-01-02 Hugoton HUGSV HUGSV 6.800% 04-01-07 Humboldt HUMAL HUMAL 7.550% 10-01-08 Hunnewell SUMCO HUNSU 6.300% 10-01-04 Hunter MITCO HUNMC 6.300% 07-01-02 Huron ATCCO HURAT 6.550% 01-01-07 Hutchinson HUTRN HUTRN 7.050% 07-01-02 Independence INDMG INDMG 7.550% 10-01-02 Ingalls GRYCO INGGY 6.450% 10-01-05 Inman MCPCO INMMP 6.300% 07-01-02 Iola IOLAL IOLAL 7.300% 07-01-02 Isabel BABCO ISABA 6.300% 07-01-02 Iuka PRACO IUKPR 6.300% 07-01-02 Jackson County JACCO JACCO 6.700% 04-01-05 Jamestown CLOCO JAMCD 6.300% 07-01-02 Jefferson County JEFCO JEFCO 6.300% 07-01-02 Jennings DECCO JENDC 6.300% 07-01-02 Jetmore HODCO JETHG 6.450% 04-01-07 Jewell JEWCO JEWJW 6.300% 07-01-02 Jewell County JEWCO JEWCO 6.300% 07-01-02 Johnson City STNCO JOHST 6.300% 07-01-02 Johnson County JOHCO JOHCO 6.400% 01-01-03 Junction City JUNGE JUNGE 7.550% 10-01-06 Kanopolis KANEW KANEW 7.300% 04-01-05 Kanorado KANSH KANSH 7.550% 07-01-06

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CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Kansas City KANWY KANWY 7.550% 10-01-04 Kansas City Race Track* WYART WYART 7.550% 10-01-04 Kansas City Transportation District* KANTD KANTD 8.150% 09-01-06 Kansas City Transportation District* WRATD WRATD 8.150% 07-01-06 Kansas City Transportation District* WRAT2 WRAT2 7.650% 01-01-06 Kearny County KEACO KEACO 5.300% 07-01-02 Kechi SEDCO KECSG 6.300% 01-01-08 Kensington SMICO KENSM 5.300% 07-01-02 Kincaid KINAN KINAN 7.800% 04-01-07 Kingman KINKM KINKM 6.300% 01-01-05 Kingman County KINCO KINCO 5.300% 07-01-02 Kinsley KINED KINED 7.300% 04-01-07 Kiowa KIOBA KIOBA 7.300% 07-01-02 Kiowa County KIOCO KIOCO 6.300% 07-01-02 Kirwin PHICO KIRPL 5.800% 01-01-06 Kismet SEWCO KISSW 6.550% 01-01-04 La Crosse LACRH LACRH 6.300% 07-01-02 La Cygne LACLN LACLN 6.300% 07-01-02 La Harpe ALLCO LAHAL 6.300% 07-01-02 Labette LABCO LABLB 6.550% 07-01-02 Labette County LABCO LABCO 6.550% 07-01-02 Lake Quivira (Johnson Co.) JOHCO LAKJO 6.400% 01-01-03 Lake Quivira (Wyandotte Co.) WYACO LAKWY 6.300% 07-01-02 Lakin LAKKE LAKKE 6.300% 07-01-02 Lancaster ATCCO LANAT 6.550% 01-01-07 Lane FRACO LANFR 6.800% 07-01-02 Lane County LANCO LANCO 5.300% 07-01-02 Langdon RENCO LANRN 6.300% 07-01-02 Lansing LANLV LANLV 7.300% 07-01-02 Larned LARPN LARPN 6.800% 04-01-05 Latham BUTCO LATBU 5.300% 07-01-02 Latimer MOSCO LATMR 6.300% 07-01-02 Lawrence LAWDG LAWDG 7.300% 07-01-02 Le Roy COFCO LERCF 5.300% 07-01-02 Leavenworth LEALV LEALV 7.300% 07-01-02 Leavenworth County LEACO LEACO 6.300% 07-01-02 Leawood LEAJO LEAJO 7.925% 04-01-07 Leawood Transportation District* LEATD LEATD 8.925% 10-01-07 Lebanon SMICO LEBSM 5.300% 07-01-02 Lebo LEBCF LEBCF 6.300% 04-01-08 Lecompton LECDG LECDG 7.300% 10-01-08 Lehigh MANCO LEHMN 6.300% 07-01-02 Lenexa LENJO LENJO 7.900% 10-01-08 Lenora NORCO LENNT 6.050% 10-01-03 Leon BUTCO LEOBU 5.300% 07-01-02 Leona DONCO LEODP 6.300% 07-01-02 Leonardville RILCO LEORL 6.300% 07-01-02 Leoti WICCO LEOWH 7.300% 07-01-02 Lewis EDWCO LEWED 6.300% 07-01-02 Liberal LIBSW LIBSW 7.950% 07-01-06 Liberty MONCO LIBMG 5.300% 10-01-02 Liebenthal RUHCO LIERH 5.300% 07-01-02 Lincoln Center LICCO LINLC 6.300% 07-01-02 Lincoln County LICCO LICCO 6.300% 07-01-02 Lincolnville MANCO LINMN 6.300% 07-01-02 Lindsborg LINMP LINMP 7.300% 07-01-02 Linn WASCO LINWS 6.300% 07-01-02 Linn County LINCO LINCO 5.300% 07-01-02 Linn Valley LINCO LINLN 5.300% 07-01-02 Linwood LINLV LINLV 7.300% 04-01-03 Little River RICCO LITRC 6.300% 07-01-02 Logan PHICO LOGPL 5.800% 01-01-06 Logan County LOGCO LOGCO 6.300% 07-01-02 Lone Elm ANDCO LONAN 6.800% 04-01-07 Long Island PHICO LONPL 5.800% 01-01-06 Longford LONCY LONCY 7.300% 07-01-02 Longton ELKCO LONEK 6.300% 07-01-02 Lorraine ELSCO LOREW 6.300% 04-01-05 Lost Springs MANCO LOSMN 6.300% 07-01-02

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CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Louisburg LOUMI LOUMI 7.550% 07-01-02 Louisville POTCO LOUPT 6.300% 04-01-05 Lucas RULCO LUCRS 7.300% 10-01-05 Luray RULCO LURRS 7.300% 10-01-05 Lyndon LYNOS LYNOS 7.300% 07-01-02 Lyon County LYOCO LYOCO 5.800% 07-01-02 Lyons LYORC LYORC 6.800% 07-01-02 Macksville STFCO MACSF 6.300% 07-01-02 Madison GRWCO MADGW 6.300% 07-01-02 Mahaska WASCO MAHWS 6.300% 07-01-02 Maize SEDCO MAISG 6.300% 01-01-08 Manchester DICCO MANDK 6.300% 07-01-02 Manhattan (Pottawatomie Co.) MANPT MANPT 7.300% 01-01-07 Manhattan (Riley Co.) MANRL MANRL 7.300% 01-01-07 Manhattan Transportation District* MANT2 MANT2 7.800% 01-01-07 Manhattan Transportation District* MANT3 MANT3 7.800% 04-01-07 Manhattan Transportation District* MANT4 MANT4 7.800% 04-01-07 Mankato MANJW MANJW 7.050% 10-01-05 Manter STNCO MANST 6.300% 07-01-02 Maple Hill MAPWB MAPWB 7.550% 01-01-08 Mapleton BOUCO MAPBB 6.300% 07-01-02 Marion MARMN MARMN 7.050% 07-01-02 Marion County MANCO MANCO 6.300% 07-01-02 Marquette MCPCO MARMP 6.300% 07-01-02 Marshall County MALCO MALCO 5.300% 07-01-02 Marysville MARMS MARMS 6.300% 07-01-02 Matfield Green CHSCO MATCS 6.300% 04-01-05 Mayetta JACCO MAYJA 6.700% 04-01-05 Mayfield MAYSU MAYSU 6.800% 10-01-04 McCracken RUHCO MCCRH 5.300% 07-01-02 McCune CRACO MCCCR 6.300% 07-01-02 McDonald RAWCO MCDRA 6.300% 07-01-02 McFarland WABCO MCFWB 6.800% 01-01-08 McLouth JEFCO MCLJF 6.300% 07-01-02 McPherson MCPMP MCPMP 6.800% 10-01-02 McPherson County MCPCO MCPCO 6.300% 07-01-02 Meade MEAME MEAME 6.800% 10-01-07 Meade County MEACO MEACO 6.300% 07-01-02 Medicine Lodge MEDBA MEDBA 7.050% 07-01-06 Melvern OSACO MELOS 6.300% 07-01-02 Menlo THOCO MENTH 6.300% 07-01-02 Meriden JEFCO MERJF 6.300% 07-01-02 Merriam MERJO MERJO 7.650% 01-01-03 Merriam Transportation District MERTD MERTD 8.650% 04-01-08 Miami County MIACO MIACO 6.550% 07-01-02 Milan SUMCO MILSU 6.300% 10-01-04 Mildred ALLCO MILAL 6.300% 07-01-02 Milford GEACO MILGE 6.550% 10-01-06 Miltonvale MILCD MILCD 7.300% 07-01-02 Minneapolis MINOT MINOT 7.300% 04-01-05 Minneola MINCA MINCA 6.300% 07-01-02 Mission MISJO MISJO 7.650% 01-01-03 Mission Transportation District* MISTD MISTD 8.650% 04-01-07 Mission Hills MIHJO MIHJO 7.400% 01-01-05 Mission Woods JOHCO MIWJO 6.400% 01-01-03 Mitchell County MITCO MITCO 6.300% 07-01-02 Moline ELKCO MOLEK 6.300% 07-01-02 Montezuma GRYCO MONGY 6.450% 10-01-05 Montgomery County MONCO MONCO 5.300% 10-01-02 Moran MORAL MORAL 6.800% 07-01-02 Morganville CLYCO MORCY 6.300% 07-01-02 Morland MORGH MORGH 6.550% 10-01-03 Morrill BROCO MORBR 6.300% 07-01-02 Morris County MOSCO MOSCO 6.300% 07-01-02 Morrowville WASCO MORWS 6.300% 07-01-02 Morton County MOTCO MOTCO 5.300% 07-01-02 Moscow MOSSV MOSSV 6.300% 10-01-03 Mound City MOULN MOULN 6.300% 07-01-02 Mound Valley LABCO MOULB 6.550% 07-01-02

11

CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Moundridge MCPCO MOUMP 6.300% 07-01-02 Mount Hope SEDCO MOUSG 6.300% 01-01-08 Mulberry CRACO MULCR 6.300% 07-01-02 Mullinville KIOCO MULKW 6.300% 07-01-02 Mulvane (Sedgwick Co.) SEDCO MULSG 6.300% 01-01-08 Mulvane (Sumner Co.) SUMCO MULSU 6.300% 10-01-04 Munden REPCO MUNRP 7.300% 07-01-03 Muscotah ATCCO MUSAT 6.550% 01-01-07 Narka REPCO NARRP 7.300% 07-01-03 Nashville KINCO NASKM 5.300% 07-01-02 Natoma OSBCO NATOB 5.800% 10-01-08 Nemaha County NEMCO NEMCO 6.300% 07-01-02 Neodesha NEOWL NEOWL 8.300% 07-01-02 Neosho County NEOCO NEOCO 6.300% 07-01-02 Neosho Falls WOOCO NEOWO 6.300% 10-01-05 Neosho Rapids LYOCO NEOLY 5.800% 07-01-02 Ness City NESNS NESNS 6.300% 10-01-02 Ness County NESCO NESCO 5.300% 07-01-02 Netawaka JACCO NETJA 6.700% 04-01-05 New Albany WILCO NEWWL 6.300% 07-01-02 New Cambria SALCO NEWSA 6.300% 07-01-02 New Strawn COFCO NEWCF 5.300% 07-01-02 Newton HAYCO NEWHV 7.300% 10-01-06 Nickerson RENCO NICRN 6.300% 07-01-02 Niotaze CHQCO NIOCQ 6.300% 07-01-02 Norcatur DECCO NORDC 6.300% 07-01-02 North Newton HAYCO NORHV 7.300% 10-01-06 Norton NORNT NORNT 6.550% 10-01-03 Norton County NORCO NORCO 6.050% 10-01-03 Nortonville JEFCO NORJF 6.300% 07-01-02 Norwich KINCO NORKM 5.300% 07-01-02 Oak Hill OAKCY OAKCY 7.300% 01-01-07 Oakley (Gove County) GOVCO OAKGO 7.050% 01-01-06 Oakley (Thomas County) THOCO OAKTH 6.300% 07-01-02 Oakley (Logan County) LOGCO OAKLG 6.300% 07-01-02 Oberlin DECCO OBEDC 6.300% 07-01-02 Offerle EDWCO OFFED 6.300% 07-01-02 Ogden OGDRL OGDRL 7.300% 07-01-02 Oketo MALCO OKEMS 5.300% 07-01-02 Olathe OLAJO OLAJO 7.525% 01-01-03 Olathe Gateway TDD No. 1a* OLAT4 OLAT4 8.525% 04-01-07 Olathe Gateway TDD No. 1b* OLAT5 OLAT5 8.525% 04-01-07 Olathe Transportation District* OLATD OLATD 8.525% 04-01-06 Olathe Transportation District* OLAT3 OLAT3 8.525% 07-01-06 Olathe Ridgeview Falls TDD* OLAT6 OLAT6 8.525% 10-01-08 Olivet OSACO OLIOS 6.300% 07-01-02 Olmitz BATCO OLMBT 6.300% 01-01-08 Olpe OLPLY OLPLY 6.300% 04-01-05 Olsburg POTCO OLSPT 6.300% 04-01-05 Onaga ONAPT ONAPT 7.300% 04-01-05 Oneida NEMCO ONENM 6.300% 07-01-02 Osage City OSAOS OSAOS 7.300% 10-01-03 Osage County OSACO OSACO 6.300% 07-01-02 Osawatomie OSAMI OSAMI 7.550% 10-01-07 Osborne OSBCO OSBOB 5.800% 10-01-08 Osborne County OSBCO OSBCO 5.800% 10-01-08 Oskaloosa OSKJF OSKJF 7.300% 10-01-07 Oswego OSWLB OSWLB 7.550% 07-01-02 Otis RUHCO OTIRH 5.300% 07-01-02 Ottawa OTTFR OTTFR 7.900% 07-01-06 Ottawa County OTTCO OTTCO 6.300% 07-01-02 Overbrook OVEOS OVEOS 7.300% 07-01-02 Overland Park OVEJO OVEJO 7.525% 01-01-03 Overland Park Transportation District OVETD OVETD 8.525% 01-01-08 Overland Park Transportation District OVET2 OVET2 8.025% 01-01-08 Oxford OXFSU OXFSU 7.300% 10-01-04 Ozawkie JEFCO OZAJF 6.300% 07-01-02 Palco ROOCO PALRO 5.300% 07-01-02 Palmer WASCO PALWS 6.300% 07-01-02

12

CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Paola PAOMI PAOMI 7.800% 10-01-07 Paradise RULCO PARRS 7.300% 10-01-05 Park GOVCO PARGO 7.050% 01-01-06 Park City SEDCO PARSG 6.300% 01-01-08 Parker PARLN PARLN 6.300% 10-01-03 Parkerfield PARCL PARCL 5.800% 10-01-05 Parkerville MOSCO PARMR 6.300% 07-01-02 Parsons PARLB PARLB 7.550% 07-01-02 Partridge RENCO PARRN 6.300% 07-01-02 Pawnee County PAWCO PAWCO 6.300% 07-01-02 Pawnee Rock BATCO PAWBT 6.300% 01-01-08 Paxico PAXWB PAXWB 7.800% 01-01-08 Peabody PEAMN PEAMN 7.300% 04-01-07 Penalosa KINCO PENKM 5.300% 07-01-02 Perry PERJF PERJF 6.800% 07-01-02 Peru CHQCO PERCQ 6.300% 07-01-02 Phillips County PHICO PHICO 5.800% 01-01-06 Phillipsburg PHIPL PHIPL 6.800% 01-01-06 Pittsburg PITCR PITCR 7.300% 01-01-07 Pittsburg Transportation District* PITTD PITTD 7.600% 01-01-07 Plains MEACO PLAME 6.300% 07-01-02 Plainville PLARO PLARO 6.300% 07-01-02 Pleasanton PLELN PLELN 6.300% 07-01-02 Plevna RENCO PLERN 6.300% 07-01-02 Pomona POMFR POMFR 7.800% 07-01-02 Portis OSBCO POROB 5.800% 10-01-08 Pottawatomie County POTCO POTCO 6.300% 04-01-05 Potwin BUTCO POTBU 5.300% 07-01-02 Powhattan BROCO POWBR 6.300% 07-01-02 Prairie View PHICO PRAPL 5.800% 01-01-06 Prairie Village PRAJO PRAJO 7.400% 01-01-03 Pratt PRAPR PRAPR 7.050% 01-01-05 Pratt County PRACO PRACO 6.300% 07-01-02 Prescott LINCO PRELN 5.300% 07-01-02 Preston PRACO PREPR 6.300% 07-01-02 Pretty Prairie RENCO PRERN 6.300% 07-01-02 Princeton PRIFR PRIFR 7.300% 07-01-02 Protection PROCM PROCM 6.800% 10-01-07 Quenemo OSACO QUEOS 6.300% 07-01-02 Quinter GOVCO QUIGO 7.050% 01-01-06 Radium STFCO RADSF 6.300% 07-01-02 Ramona MANCO RAMMN 6.300% 07-01-02 Randall JEWCO RANJW 6.300% 07-01-02 Randolph RILCO RANRL 6.300% 07-01-02 Ransom RANNS RANNS 5.800% 07-01-02 Rantoul FRACO RANFR 6.800% 07-01-02 Rawlins County RAWCO RAWCO 6.300% 07-01-02 Raymond RICCO RAYRC 6.300% 07-01-02 Reading LYOCO REALY 5.800% 07-01-02 Redfield BOUCO REDBB 6.300% 07-01-02 Reno County RENCO RENCO 6.300% 07-01-02 Republic REPCO REPRP 7.300% 07-01-03 Republic County REPCO REPCO 7.300% 07-01-03 Reserve BROCO RESBR 6.300% 07-01-02 Rexford THOCO REXTH 6.300% 07-01-02 Rice County RICCO RICCO 6.300% 07-01-02 Richfield MOTCO RICMT 5.300% 07-01-02 Richmond RICFR RICFR 7.050% 04-01-05 Riley RILRL RILRL 7.300% 07-01-02 Riley County RILCO RILCO 6.300% 07-01-02 Robinson BROCO ROBBR 6.300% 07-01-02 Roeland Park ROEJO ROEJO 7.650% 04-01-03 Roeland Park Transp. District* ROETD ROETD 8.650% 10-01-05 Roeland Park Transp. District* ROET2 ROET2 8.150% 01-01-06 Rolla ROLMT ROLMT 7.300% 10-01-07 Rooks County ROOCO ROOCO 5.300% 07-01-02 Rose Hill ROSBU ROSBU 6.300% 07-01-02 Roseland CHKCO ROSCK 6.800% 01-01-03 Rossville ROSSN ROSSN 7.450% 01-01-05

13

CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Rozel PAWCO ROZPN 6.300% 07-01-02 Rush Center RUHCO RUSRH 5.300% 07-01-02 Rush County RUHCO RUHCO 5.300% 07-01-02 Russell RULCO RUSRS 7.300% 10-01-05 Russell County RULCO RULCO 7.300% 10-01-05 Russell Springs LOGCO RUSLG 6.300% 07-01-02 Sabetha (Brown Co.) SABBR SABBR 7.300% 10-01-07 Sabetha (Nemaha Co.) SABNM SABNM 7.300% 10-01-07 Salina SALSA SALSA 7.050% 07-01-02 Saline County SALCO SALCO 6.300% 07-01-02 Salt Mine Museum* RENMM RENMM 6.300% 08-01-06 Salt Mine Museum District* HUTMM HUTMM 7.050% 08-01-06 Satanta SATHS SATHS 6.300% 07-01-02 Savonburg ALLCO SAVAL 6.300% 07-01-02 Sawyer PRACO SAWPR 6.300% 07-01-02 Scammon SCACK SCACK 7.800% 01-01-03 Scandia REPCO SCARP 7.300% 07-01-03 Schoenchen ELICO SCHEL 5.300% 07-01-02 Scott City SCOSC SCOSC 6.800% 04-01-07 Scott County SCOCO SCOCO 6.300% 07-01-02 Scottsville MITCO SCOMC 6.300% 07-01-02 Scranton OSACO SCROS 6.300% 07-01-02 Sedan SEDCQ SEDCQ 7.800% 04-01-05 Sedgwick (Harvey Co.) HAYCO SEDHV 7.300% 10-01-06 Sedgwick (Sedgwick Co.) SEDCO SEDSG 6.300% 01-01-08 Sedgwick County SEDCO SEDCO 6.300% 01-01-08 Selden SHDCO SELSD 6.300% 07-01-02 Seneca SENNM SENNM 7.300% 04-01-07 Severance DONCO SEVDP 6.300% 07-01-02 Severy GRWCO SEVGW 6.300% 07-01-02 Seward STFCO SEWSF 6.300% 07-01-02 Seward County SEWCO SEWCO 6.550% 01-01-04 Sharon BABCO SHABA 6.300% 07-01-02 Sharon Springs WALCO SHAWA 5.300% 07-01-02 Shawnee SHAJO SHAJO 7.650% 04-01-05 Shawnee County SHACO SHACO 6.450% 01-01-05 Sheridan County SHDCO SHDCO 6.300% 07-01-02 Sherman County SHMCO SHMCO 7.550% 07-01-06 Silver Lake SHACO SILSN 6.450% 01-01-05 Simpson (Cloud Co.) CLOCO SIMCD 6.300% 07-01-02 Simpson (Mitchell Co.) MITCO SIMMC 6.300% 07-01-02 Smith Center SMISM SMISM 5.800% 07-01-02 Smith County SMICO SMICO 5.300% 07-01-02 Smolan SALCO SMOSA 6.300% 07-01-02 Soldier JACCO SOLJA 6.700% 04-01-05 Solomon (Dickinson Co.) DICCO SOLDK 6.300% 07-01-02 Solomon (Saline Co.) SALCO SOLSA 6.300% 10-01-04 South Haven SUMCO SOUSU 6.300% 10-01-04 South Hutchinson SOURN SOURN 7.050% 10-01-05 Spearville FORCO SPEFO 6.950% 10-01-07 Speed PHICO SPEPL 5.800% 01-01-06 Spivey SPIKM SPIKM 5.800% 07-01-02 Spring Hill (Johnson Co.) SPRJO SPRJO 7.400% 01-01-03 Spring Hill (Miami Co.) SPRMI SPRMI 7.550% 07-01-02 St. Francis CHYCO SAICN 7.300% 07-01-02 St. George POTCO SAGPT 6.300% 04-01-05 St. John STFCO SAISF 6.300% 07-01-02 St. Marys (Pottawatomie Co.) SAMPT SAMPT 7.300% 04-01-05 St. Marys (Wabaunsee Co.) SAMWB SAMWB 7.800% 01-01-08 St. Paul SAINO SAINO 7.300% 07-01-02 Stafford STFCO STASF 6.300% 07-01-02 Stafford County STFCO STFCO 6.300% 07-01-02 Stanton County STNCO STNCO 6.300% 07-01-02 Stark NEOCO STANO 6.300% 07-01-02 Sterling RICCO STERC 6.300% 07-01-02 Stevens County STECO STECO 5.300% 07-01-02 Stockton STORO STORO 6.800% 07-01-02 Strong City STRCS STRCS 7.300% 04-01-05 Sublette SUBHS SUBHS 6.300% 07-01-02

14

CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Summerfield MALCO SUMMS 5.300% 07-01-02 Sumner County SUMCO SUMCO 6.300% 10-01-04 Sun City BABCO SUNBA 6.300% 07-01-02 Susank BATCO SUSBT 6.300% 01-01-08 Sylvan Grove LICCO SYLLC 6.300% 07-01-02 Sylvia RENCO SYLRN 6.300% 07-01-02 Syracuse SYRHM SYRHM 6.800% 07-01-02 Tampa MANCO TAMMN 6.300% 07-01-02 Tescott OTTCO TESOT 6.300% 07-01-02 Thayer THANO THANO 7.300% 07-01-02 Thomas County THOCO THOCO 6.300% 07-01-02 Timken RUHCO TIMRH 5.300% 07-01-02 Tipton MITCO TIPMC 6.300% 07-01-02 Tonganoxie TONLV TONLV 8.050% 10-01-07 Topeka TOPSN TOPSN 7.450% 01-01-05 Toronto TORWO TORWO 6.800% 10-01-05 Towanda TOWBU TOWBU 6.300% 07-01-02 Treece CHKCO TRECK 6.800% 01-01-03 Trego County TRECO TRECO 5.800% 04-01-05 Tribune GRLCO TRIGL 6.300% 07-01-02 Troy TRODP TRODP 7.300% 10-01-07 Turon RENCO TURRN 6.300% 07-01-02 Tyro MONCO TYRMG 5.300% 10-01-02 Udall UDACL UDACL 6.800% 10-01-05 Ulysses ULYGT ULYGT 6.300% 07-01-02 Uniontown BOUCO UNIBB 6.300% 07-01-02 Utica NESCO UTINS 5.300% 07-01-02 Valley Center SEDCO VALSG 6.300% 01-01-08 Valley Falls VALJF VALJF 7.300% 04-01-07 Vermillion MALCO VERMS 5.300% 07-01-02 Victoria ELICO VICEL 5.300% 07-01-02 Vining (Clay Co.) CLYCO VINCY 6.300% 07-01-02 Vining (Washington Co.) WASCO VINWS 6.300% 07-01-02 Viola SEDCO VIOSG 6.300% 01-01-08 Virgil GRWCO VIRGW 6.300% 07-01-02 Wabaunsee County WABCO WABCO 6.800% 01-01-08 WaKeeney WAKTR WAKTR 6.800% 04-01-05 Wakefield WAKCY WAKCY 7.300% 07-01-02 Waldo RULCO WALRS 7.300% 10-01-05 Waldron HARCO WALHP 5.300% 07-01-02 Wallace WALCO WALWA 5.300% 07-01-02 Wallace County WALCO WALCO 5.300% 07-01-02 Walnut CRACO WALCR 6.300% 07-01-02 Walton HAYCO WALHV 7.300% 10-01-06 Wamego WAMPT WAMPT 8.050% 04-01-05 Washington WASCO WASWS 6.300% 07-01-02 Washington County WASCO WASCO 6.300% 07-01-02 Waterville WATMS WATMS 6.300% 04-01-05 Wathena WATDP WATDP 7.300% 10-01-06 Waverly COFCO WAVCF 5.300% 07-01-02 Webber JEWCO WEBJW 6.300% 07-01-02 Weir WEICK WEICK 7.800% 01-01-03 Wellington WELSU WELSU 7.550% 10-01-04 Wellsville WELFR WELFR 7.300% 07-01-02 West Mineral CHKCO WESCK 6.800% 01-01-03 Westmoreland WESPT WESPT 7.300% 04-01-05 Westphalia ANDCO WESAN 6.800% 04-01-07 Westwood WESJO WESJO 7.400% 01-01-03 Westwood Hills WEHJO WEHJO 7.400% 01-01-03 Wetmore NEMCO WETNM 6.300% 07-01-02 Wheaton POTCO WHEPT 6.300% 04-01-05 White City MOSCO WHIMR 6.300% 07-01-02 White Cloud DONCO WHIDP 6.300% 07-01-02 Whitewater BUTCO WHIBU 5.300% 07-01-02 Whiting JACCO WHIJA 6.700% 04-01-05 Wichita SEDCO WICSG 6.300% 01-01-08 Wichita County WICCO WICCO 7.300% 07-01-02 Wichita River Walk Star Bond Proj WICRW WICRW 6.300% 11-01-07 Willard (Shawnee Co.) SHACO WILSN 6.450% 01-01-05

15

CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES CODE FOR SALES AT BUSINESS LOCATION

TOTAL TAX RATE EFFECTIVE DATE

Willard (Wabaunsee Co.) WABCO WILWB 6.800% 01-01-08 Williamsburg WILFR WILFR 7.800% 07-01-02 Willis BROCO WILBR 6.300% 07-01-02 Willowbrook RENCO WILRN 6.300% 07-01-02 Wilmore COMCO WILCM 5.300% 07-01-02 Wilsey MOSCO WILMR 6.300% 07-01-02 Wilson WILEW WILEW 7.300% 04-01-05 Wilson County WILCO WILCO 6.300% 07-01-02 Winchester JEFCO WINJF 6.300% 07-01-02 Windom MCPCO WINMP 6.300% 07-01-02 Winfield WINCL WINCL 6.800% 10-01-05 Winona LOGCO WINLG 6.300% 07-01-02 Woodbine DICCO WOODK 6.300% 07-01-02 Woodson County WOOCO WOOCO 6.300% 10-01-05 Woodston ROOCO WOORO 5.300% 07-01-02 Wyandotte County WYACO WYACO 6.300% 07-01-02 Yates Center YATWO YATWO 8.050% 10-01-05 Zenda KINCO ZENKM 5.300% 07-01-02 Zurich ROOCO ZURRO 5.300% 07-01-02

16

CODE FOR SALES AT CITY or COUNTY WHERE SALES WERE DELIVERED CODE FOR DELIVERY SALES TOTAL TAX RATE EFFECTIVE DATE

BUSINESS LOCATION

*Special Taxing Districts

Ellsworth Transportation District ELLTD ELLTD 8.550% 01-01-07 Approximate boundary: 600 - 900 East O'Donnell Drive, 600-900 East 15th Street, 1300-1500 Foster Road, 1300-1500 Dees Avenue, and 400­600 Kunkle Drive.

Hays Transportation District HAYTD HAYTD 7.800% 04-01-05 Approximate boundary: Covers 31 acres and is approximately 500 feet east of the intersection of Highway 183 and 41st Street.

Heartland Park Redevelopment District TOPHP TOPHP 7.450% 03-01-06 Approximate boundary: The redevelopment district is located in the vicinity commonly known and referred to as Heartland Park Topeka and near 7530 SW Topeka Boluevard, Topeka, Kansas.

Kansas City Race Track WYART WYART 7.550% 10-01-04 Approximate boundary: Intersection of I-70 and I-435; west along I-70 to 118th St.; north along 118th St. to State Ave.; northeasterly along State Ave. to 110th St.; north along 110th St. to Parallel Pkwy.; east along Parallel Pkwy. to I-435, south along I-435 to I-70.

Kansas City Transportation District KANTD KANTD 8.150% 09-01-06 Approximate boundaries range from 10900 to 10950 Stadium Parkway and 1923 to 1945 North 110th Street

Kansas City Transportation District WRATD WRATD 8.150% 07-01-06 Approximate boundary: Parallel Pkwy. to the north; Prairie Crossing to the east; State Ave. to the south; and 110th St. to the west.

Kansas City Transportation District WRAT2 WRAT2 7.650% 01-01-06 Covers Lots 1 and 2, Block A, Tourism District and Lot 1, Block B, Tourism District, a subdivision of land in Wyandotte County, Kansas City, KS. Retail businesses in this district are Nebrasksa Furniture Mart and Cabela's.

Leawood Transportation District LEATD LEATD 8.925% 10-01-07 Known as the Park Place Transportation Development District and is located east of Nall Avenue between 117th Street and Town Center Drive.

Manhattan Transportation District MANT2 MANT2 7.800% 01-01-07 Addresses affected: 329 Tuttle Creek, 421 Tuttle Creek, 505 Tuttle Creek and 320 North Third Street.

Manhattan Transportation District MANT3 MANT3 7.800% 04-01-07 Boundary: Portion of district located in Riley County. 100 and 101 Goodfood Place.

Manhattan Transportation District MANT4 MANT4 7.800% 04-01-07 Boundary: Portion of district located in Pottawatomie County. 1009 Limey Place, 1005 Hostetler Drive, 1000 Hostetler Drive, 1020 Hostetler

Merriam Transportation District MERTD MERTD 8.650% 04-01-08 The district is bound by 67th street on the north. West Frontage Road on the west, a publicly-owned drainage property on the south, and Interstate 35 on the east. Also known as Merriam Pointe.

Mission Transportation District MISTD MISTD 8.650% 04-01-07 The district is generally bound by Johnson Drive. Roe Avenue, Shawnee Mission Parkway and Roeland Drive.

Olathe Transportation District OLATD OLATD 8.525% 04-01-06 This district is bordered on the north by 119th street, and on the west by Black Bob Road.

Olathe Entertainment District Phase 3 OLAT3 OLAT3 8.525% 07-01-06 This district consists of the area west and south of the intersection of West 119th Street and South Renner Blvd. Addresses within the district are 16200 through 17400 West 119th Street and 11900 through 12100 South Renner Blvd.

Olathe Gateway TDD No. 1a OLAT4 OLAT4 8.525% 04-01-07 This district is bordered by three streets: 119th Street, Kansas City Road, and Renner Road.

Olathe Gateway TDD No. 1b OLAT5 OLAT5 8.525% 04-01-07 This district is bordered by three streets: 119th Street, Kansas City Road, and Renner Road.

Olathe Ridgeview Falls Transportation District OLAT6 OLAT6 8.525% 10-01-08 This district is is located at the northwest corner of Ridgeview Road and 119th Street in southwest Olathe.

Overland Park Transportation District OVETD OVETD 8.525% 10-01-08 The district is located in the northwest corner of 135th Street and Metcalf Avenue in the Deer Creek Woods area

Overland Park Transportation District OVET2 OVET2 8.025% 01-01-08 This district is located in the southeast corner of Quivira Road and 95th Street in the Oak Park Mall area

Pittsburg Transportation District PITTD PITTD 7.600% 01-01-07 Approximate boundary: Bordered by Broadway St. on east; Hwy 69 bypass on west; on south by an east-west line connecting 360 feet, south of Broadway St and Atkinson intersection

Roeland Park Transportation District ROETD ROETD 8.650% 10-01-05 Approximate boundary: Covers all of lots 1, 3, 4, 5 and 6 and Tract "A", Roeland Park Shopping Center, a subdivision of land in Roeland Park,

Roeland Park Transportation District ROET2 ROET2 8.150% 01-01-06 Covers all of Lot 2, Roeland Park Shopping Center, a subdivision of land in Roeland Park, Kansas. Retailer in this district is Lowe's.

Salt Mine Museum RENMM RENMM 6.300% 08-01-06 Salt Mine Museum-3500 East Avenue G.

Salt Mine Museum District HUTMM HUTMM 7.050% 08-01-06 Approximate boundary: East 17th Avenue-1325-1528, North Lorraine Street 1100-1699, 11th Avenue-1315-1423 (Southside-odd numbers), Super Plaza-1601-1621 (west side-odd numbers), Excluding: 1400 N Lorraine from the district.

Wichita River Walk STAR Bond Project WICRW WICRW 6.300% 11-01-07 100-398 N. McLean Blvd (even addresses)

17