Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases of construction materials and services for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.

HB 2077 exempts licensed Kansas animal shelters and rescue organizations (under the Kansas Pet Animal Act) from paying sales tax on purchases of necessary items like food, medical supplies, and construction materials. It amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add these organizations to the list of exempt entities, covering both direct purchases and construction services. The exemption applies to tangible personal property, services, and construction materials used for shelter operations and facility improvements. This policy change directly lowers operating costs for qualifying not-for-profit animal welfare organizations in Kansas.