Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

HB 2197 amends Kansas' sales tax code to create a specific exemption for purchases made by Sleep in Heavenly Peace, Inc., a nonprofit organization. The bill adds the organization to the list of entities exempt from sales tax under existing provisions for nonprofit hospitals and educational institutions. This exemption applies only to purchases directly made by Sleep in Heavenly Peace, Inc. for its operations, not to other organizations. The change is purely procedural, modifying the tax code to include this single entity.