Budget & Taxes (Sales Tax)

died · Kansas · House Apr 10, 2026

HB 2456: Authorizing cities and counties to levy a 0% sales and use tax on sales of food and food ingredients.

HB 2456 would allow Kansas cities and counties to set a 0% sales tax rate on food and food ingredients. Local governments could adopt this through ordinances, requiring them to notify the state tax director within 30 days. Businesses selling food would pay no local sales tax on these items under this option. The bill amends tax law to add this provision, enabling localities to choose zero tax for food sales without changing state tax rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables tax exemption on food sales, providing relief to lower-income consumers and reducing local tax burden, aligning with tax relief indicators.95% confidence

Sub-Topics Business Taxes Sales Tax

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died · Kansas · House Apr 10, 2026

HB 2098: Providing a sales tax exemption for purchases by not-for-profit corporations operating a community theater.

HB 2098 adds community theaters operated by not-for-profit corporations to Kansas' list of entities exempt from state sales tax. Specifically, it amends the sales tax code to include these theaters under the existing exemption for nonprofit organizations purchasing goods or services for their own use. This change directly affects Kansas-based community theaters run by nonprofits, allowing them to avoid paying sales tax on qualifying purchases like equipment, supplies, and services. The bill modifies Section 79-3606 of Kansas law to clarify that such theaters qualify for the same tax exemption previously available to schools, hospitals, and other nonprofits.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax exemption for nonprofit community theaters, reducing state tax revenue but supporting nonprofit operations and community services per tax relief indicators.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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died · Kansas · Senate Apr 10, 2026

SB 59: 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.

SB 59 creates a sales tax exemption for licensed not-for-profit animal shelters and rescue organizations operating under the Kansas pet animal act. These groups would no longer pay sales tax on purchases of personal property, services, and construction materials needed for their daily operations and facility maintenance. The exemption applies only to organizations meeting specific licensing requirements under Kansas law. This change would reduce operational costs for animal welfare groups by eliminating a sales tax burden on essential items like food, medical supplies, and building materials.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates sales tax exemption for animal shelters, reducing operational costs through targeted tax relief for essential service providers.92% confidence

Sub-Topics Sales Tax Tax Incentives

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died · Kansas · House Apr 10, 2026

HB 2003: Establishing the EV energy equity road repair tax act (EVEERRT act) and providing for a road repair tax on electricity distributed from a public charging station for electric vehicles.

This bill imposes a $0.09 per kilowatt-hour tax on electricity distributed at public electric vehicle (EV) charging stations, regardless of whether the station charges customers. The tax applies to all public charging locations (excluding residential sites) and must be collected and remitted by station owners to the state. Revenue from this tax is directed to the state highway fund to support road construction and repairs, mirroring how motor fuel taxes currently fund roads. The bill targets charging station operators as the direct payers, not EV drivers or vehicle owners, and includes reporting requirements and penalties for noncompliance.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on public EV charging stations to fund highway repairs, directly allocating revenue to infrastructure through a dedicated tax mechanism.95% confidence ✓ TransportationSupports TransportationFunds road construction/repairs via EV charging tax, mirroring motor fuel tax model for transportation infrastructure.95% confidence

Sub-Topics Business Taxes Sales Tax Electric Vehicles Roads & Highways Transportation Funding

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died · Kansas · Senate Apr 10, 2026

SB 108: Authorizing counties to impose an earnings tax.

SB 108 authorizes Kansas counties to impose a county-level earnings tax of up to 1% annually on both county residents (regardless of where they work) and non-residents working within the county. Counties must first obtain voter approval via a majority vote in a public election before implementing the tax. Revenue from this tax must be used to reduce the need for property tax increases, with the tax rate capped at 1% per year. The bill directly affects county residents, workers within county boundaries, and local governments seeking new revenue sources.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes county earnings tax (up to 1%) to reduce property tax increases, promoting fiscal responsibility through alternative revenue source90% confidence

Sub-Topics Property Tax Sales Tax

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died · Kansas · House Apr 10, 2026

HB 2209: Expanding the current sales tax exemption for purchases by domestic violence shelters to domestic and sexual violence programs.

HB 2209 expands Kansas' sales tax exemption to include domestic and sexual violence programs, not just domestic violence shelters. The bill amends the state tax code (K.S.A. 79-3606) to remove the current restriction that limited the exemption to "domestic violence shelters" and instead covers all "domestic and sexual violence programs." This means these programs can now purchase necessary items like supplies, equipment, and services without paying state sales tax. The change directly benefits organizations providing critical support services to survivors of domestic and sexual violence across Kansas.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands sales tax exemption to domestic/sexual violence programs, providing tax relief for essential services under state tax code (K.S.A. 79-3606).95% confidence ✓ Criminal JusticeSupports Criminal JusticeExpands tax exemptions for domestic/sexual violence programs, reducing operational costs to support victim services within criminal justice system.95% confidence ✓ HealthcareSupports HealthcareExpands tax exemption to domestic/sexual violence programs, directly supporting mental health services by reducing operational costs for essential care providers.95% confidence

Sub-Topics Sales Tax Tax Incentives Domestic Violence

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died · Kansas · Senate Apr 10, 2026

SB 210: Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

SB 210 creates a specific sales tax exemption for the Johnson County Christmas Bureau Association, a nonprofit organization that provides holiday assistance to families in need. The bill amends Kansas tax law to exempt the association’s purchases of goods and services used exclusively for its holiday assistance programs from state sales tax. This targeted exemption applies only to the Johnson County Christmas Bureau Association and does not affect broader tax rules. The bill directly affects the association’s ability to purchase items tax-free for its charitable activities during the holiday season.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted sales tax exemption for nonprofit aiding low-income families, aligning with tax relief for essential community services.90% confidence

Sub-Topics Sales Tax Tax Incentives

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died · Kansas · House Apr 10, 2026

HB 2081: Substitute for HB 2081 by Committee on Taxation - Providing a sales tax exemption for community pharmacies serving medically underserved individuals and families.

This bill would exempt community pharmacies serving medically underserved areas from paying sales tax on their business purchases. It directly affects local pharmacies in communities with limited healthcare access, including those providing services to low-income or rural residents. The key provision removes sales tax for pharmacy purchases used to serve medically underserved patients, reducing operating costs for these providers. This policy change applies specifically to pharmacies meeting the "medically underserved" criteria defined in the bill. The exemption modifies Kansas' existing tax code to include these pharmacies under the sales tax exemption list.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts community pharmacies from sales tax on business purchases, reducing costs for providers serving medically underserved low-income/rural communities.95% confidence ✓ HealthcareSupports HealthcareExempts community pharmacies in underserved areas from sales tax, reducing operating costs to improve healthcare access for low-income/rural residents.92% confidence

Sub-Topics Sales Tax Tax Incentives Prescription Drugs

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died · Kansas · Senate Apr 10, 2026

SB 107: Providing a sales tax exemption for period products, diapers and incontinence products.

SB 107 would remove sales tax from period products, diapers, and incontinence products purchased by consumers in Kansas. This tax exemption directly affects all Kansas residents who buy these essential hygiene items, making them more affordable. The bill amends Kansas tax law (K.S.A. 2024 Supp. 79-3606) to add these products to the list of exempt items, similar to how other necessities like certain food items are treated. The change would take effect upon the bill's passage, reducing the cost for buyers at retail stores.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill removes sales tax on essential hygiene items, providing direct tax relief to consumers and aligning with fiscal responsibility by exempting necessities like food items.95% confidence ✓ HealthcareSupports HealthcareRemoves sales tax on essential hygiene products (period, diapers, incontinence), improving affordability and access to health-related necessities critical for public health.95% confidence

Sub-Topics Sales Tax Tax Incentives

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died · Kansas · House Apr 10, 2026

HB 2211: Providing funding for STAR bond districts to replace lost food sales tax revenue.

HB 2211 provides financial compensation to cities and counties with STAR bond districts established before December 31, 2022, for lost food sales tax revenue. The bill creates a "STAR bonds food sales tax revenue replacement fund" to pay districts the difference between actual tax revenue collected and what would have been collected at a 6.5% state sales tax rate on food sales. Starting in July 2025, the state will calculate and transfer these funds monthly from the general fund to the replacement fund, which then pays eligible districts. Payments continue until all bond obligations for the district are fully covered, after which no further payments are made.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides state funding to replace lost food sales tax revenue for STAR districts, ensuring fiscal stability for local governments.95% confidence

Sub-Topics Business Taxes Debt & Bonds Sales Tax

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