SB 109 provides Kansas retailers a 1.5% credit on the sales and compensating use tax they remit to the state each month, capped at $300 per retailer per month. This credit directly affects retailers who collect and pay these taxes, reducing their net tax liability. The credit applies regardless of whether a retailer files a consolidated tax return, even if they switch filing methods after 2024. The bill takes effect upon publication in the statute book, making this a concrete change to tax remittance calculations for eligible businesses.
HB 2162 would exempt the labor of installing materials during building repairs from Kansas sales tax. This applies to contractors performing reconstruction, restoration, remodeling, repair, or replacement work on buildings or facilities. The bill amends tax law to remove these installation services from taxable categories, meaning property owners wouldn't pay sales tax on the labor costs for these projects. It directly affects construction businesses and building owners in Kansas.
HB 2073 would exempt feminine hygiene products (such as tampons and pads) and diapers from Kansas' state sales tax. This means consumers purchasing these essential items would no longer pay the state sales tax at checkout. The bill amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add these products to the list of tax-exempt items. It directly affects all Kansas residents who buy these products, making them more affordable without changing other tax rules.
SB 51 provides a sales tax exemption in Kansas for qualified data center construction, equipment, and eligible labor costs, targeting firms committing to a minimum $250 million investment and creating 20 new Kansas-based jobs within two years of operations. The exemption covers construction/remodeling of data centers, data center equipment (like servers and cooling systems), and installation/maintenance labor, but excludes electricity costs. To qualify, companies must register with the state, submit an application, and sign an agreement with the Commerce Secretary outlining investment and job creation commitments. Failure to meet these requirements may result in repayment of tax exemptions or termination of the benefit.
HB 2013 removes the sales tax on cable, community antennae, and television services in Kansas. It amends the state tax code (K.S.A. 79-3603) to exclude these services from the standard 6.5% retail sales tax, effective January 1, 2023. This change directly affects cable and TV service providers and their customers, who will no longer pay state sales tax on these services. The bill modifies existing tax provisions to clarify that these services are not subject to the general sales tax levied on telecommunications and other taxable services.
HB 2406 expands tax exemption eligibility in Kansas for commercial and industrial machinery and equipment that was previously ineligible because it was acquired or transported into the state on or before June 30, 2006. The bill amends property tax law to allow tax exemptions for such equipment if acquired or transported after that date for business expansion or new business creation. It specifically targets equipment classified under Kansas property tax rules (subclass 5 of class 2) but excludes electric generation facilities using renewable energy. This change directly affects Kansas businesses that acquired machinery before 2006 but now qualify for exemption under the updated rules.
SB 209 adds a sales tax exemption for firearms, firearm accessories, ammunition, firearm safes, and firearm safety devices in Kansas. This change directly affects buyers and sellers of these items, removing the state sales tax from such purchases. The bill amends Kansas tax code (K.S.A. 2024 Supp. 79-3606) to include these specific products in the existing list of tax-exempt items. The policy change simplifies transactions by eliminating the tax burden on these regulated products at the point of sale.
SB 278 exempts the Care to Share Cancer Support Group of Bourbon County, Kansas, Inc. from Kansas sales tax on its purchases and sales. This bill amends Kansas law (K.S.A. 2024 Supp. 79-3606) to add the organization to the list of nonprofit entities eligible for sales tax exemptions. The exemption applies specifically to the group’s operations as a nonprofit cancer support organization, not to broader categories of nonprofits. The bill creates no new policy or tax mechanism - it simply extends an existing exemption to this single, named organization.
HB 2277 lowers the state sales tax rate for prepared food (such as meals at restaurants and food service businesses), reducing the tax burden for consumers purchasing these items. The bill simultaneously increases the percentage of sales tax revenue allocated to the state highway fund, directing more funds toward road maintenance and infrastructure projects. This change directly affects restaurants and food vendors by altering their tax collection responsibilities and the state by adjusting revenue distribution from sales taxes. The legislation amends multiple sections of Kansas tax law to implement these specific rate and allocation adjustments.
HB 2275 authorizes Finney, Pawnee, Seward, and Jackson counties to impose a countywide retailers' sales tax specifically for financing courthouse, jail, law enforcement center, or other administrative facility construction or remodeling. The tax would expire December 31, 2026, and existing tax apportionment based on property tax levies would remain unchanged during this period. The bill also modifies tax rules to exclude certain custom meat processing services from standard sales tax exemption certificate requirements. This is a targeted tax authorization for infrastructure projects, not a general tax increase.