Kan. Admin. Regs. § 92-12-80
The taxpayer is subject to the allocation and apportionment if it has income from business activity that is taxable both within and without this state. A taxpayer's income from business activity is taxable without this state if such taxpayer, by reason of such business activity (i.e., the transactions and activity occurring in the regular course of a particular trade or business), is taxable in another state pursuant to K.S.A. 79-3273 and 79-4301, article IV.3.
A taxpayer is not taxable in another state with respect to a particular trade or business merely because the taxpayer conducts activities in such other state pertaining to the production of nonbusiness income or business activities relating to a separate trade or business.
Kan. Admin. Regs. § 92-12-80