Session of 2024
Senate Substitute for HOUSE BILL No. 2036
By Committee on Assessment and Taxation
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AN ACT concerning sales taxation; relating to exemptions; providing an
exemption for certain purchases by disabled veterans of the armed
forces of the United States.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) On and after July 1, 2025, notwithstanding any
provision of law to the contrary, all sales of tangible personal property or
services, except sales of motor vehicles, alcoholic beverages, tobacco,
electronic cigarettes as defined by K.S.A. 79-3301, and amendments
thereto, and consumable material as defined by K.S.A. 79-3399, and
amendments thereto, for such electronic cigarettes, to persons who are
residents of this state and have been honorably discharged from active
service in any branch of the armed forces of the United States and who are
certified by the United States department of veterans affairs or its
successor to have a 50% or greater disability, provided that the disability is
permanent and was sustained through military action or accident or
resulted from disease contracted while in such active service, shall be
exempt from the tax imposed by the Kansas retailers' sales tax act. Sales of
items or services for the benefit of the eligible person, as provided by this
section, that are purchased on behalf of such eligible person by a spouse or
by a member of the household in which the eligible person resides and
who is authorized to make purchases on the eligible person's behalf shall
also be exempt for purposes of this section. The surviving spouse of an
eligible person who was receiving an exemption pursuant to this section at
the time of such person's death shall be eligible to continue to receive such
exemption until the surviving spouse remarries. This exemption shall
apply only to such property and services that are used or will be used for
the personal use of the eligible person or such person's spouse or surviving
spouse and not used for the production of income.
(b) Sales qualifying for the exemption authorized by this section shall
not exceed $24,000 per year per eligible person.
(c) Prior to claiming any such exemption, an eligible person claiming
an exemption pursuant to this section shall apply to and obtain from the
secretary of revenue a veteran exemption identification number. The
secretary shall prescribe the application form for such number, and such
eligible person shall provide with the application information sufficient to
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36 S Sub HB 2036 2
establish that such eligible person qualifies for the sales tax exemption.
The department of revenue shall also provide to each qualifying eligible
person an exemption certificate in the form of a driver's-license-size card
that includes the veteran exemption identification number of such eligible
person and any other information necessary to prove eligibility to any
retailer. Such eligible person shall present the exemption certificate card or
enter the issued identification number on any exemption certificate
presented to any retailer when claiming the sales tax exemption on any
qualifying purchases.
(d) Upon request of the secretary, an eligible person asserting or
claiming the exemption authorized by this section shall provide a
statement, executed under oath, that the total sales amounts for which the
exemption is applicable have not exceeded the individual taxpayer's yearly
limit prescribed by this section. If the amount of such exempt sales
exceeds such prescribed limit, the sales tax in excess of the authorized
amount shall be treated as a direct sales tax liability and may be recovered
by the department of revenue in the same manner as provided by the
Kansas retailers' sales tax act.
(e) This section shall be a part of and supplemental to the Kansas
retailers' sales tax act.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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