Kansas 2023-2024 Regular Session

Kansas House Bill HB2106

Introduced
1/19/23  
Refer
1/19/23  
Report Pass
2/14/23  
Engrossed
3/13/23  
Refer
3/14/23  
Report Pass
3/24/23  

Caption

Providing a sales tax exemption for sales of property and services used in the provision of communications services and a deduction from sales or compensating use tax when selling and buying different motor vehicles within 90 days.

Impact

The implications of HB2106 are particularly significant in the context of Kansas's economic landscape, especially regarding the communications sector, which is vital for modern infrastructure and connectivity. This legislation is expected to reduce the financial burden on businesses providing communication services, enabling them to invest more in their operations, ultimately benefiting consumers through potentially lower prices and improved services. Moreover, easing tax burdens on motor vehicle transactions may encourage more frequent buying and selling, positively impacting the automotive industry within the state.

Summary

House Bill 2106 aims to provide a sales tax exemption for property and services utilized in the provision of communications services, as well as offering a deduction from sales or compensating use tax for transactions involving the buying and selling of motor vehicles within a 90-day timeframe. Such provisions are enacted to stimulate economic activity within the communications sector and make purchasing motor vehicles more financially accessible for consumers in Kansas.

Contention

While proponents of HB2106 argue that these tax exemptions and deductions will bolster economic growth and increase investment in communication infrastructure, there are concerns regarding the potential revenue loss for the state. Critics fear that lessees of sales tax exemptions could disproportionately benefit large corporations at the expense of local businesses and governmental budgets. This dynamic poses questions about how best to balance economic incentives with fiscal responsibility, particularly in a state where budget allocation can significantly affect public services.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2229

Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days.

KS HB2098

Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 120 days, providing an exemption for certain purchases by disabled veterans of the armed forces of the United States, excluding manufacturers' coupons from the sales or selling price for sales tax purposes, providing sales tax exemptions for custom meat processing services and purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, providing sales tax exemptions for certain purchases by doorstep inc., exploration place, inc., Kansas children's discovery center, inc. and the Kansas fairgrounds foundation and providing for a sales tax exemption for sales of property and services used in the provision of communications services.

KS HB2134

Providing a deduction from sales or compensating use tax when selling a wrecked or damaged salvaged vehicle and purchasing a subsequent motor vehicle.

KS HB2584

Imposing sales and compensating use tax on digital property and subscription services and providing for the decrease in sales and compensating use tax rates in certain circumstances.

KS SB129

Providing a sales tax exemption for purchases of personal property or services by doorstep, inc.

KS SB127

House Substitute for SB 127 by Committee on Taxation - Reducing penalties for the late filing of or the failure to file property tax statements listing property for assessment and the discovery of escaped property and reporting changes after initial statement, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers and providing a sales tax exemption for sales of property and services used in the provision of communications services.

KS SB267

Providing sales tax exemptions for certain services purchased on behalf of a provider in the provision of communication services and certain purchases by the Kansas fairgrounds foundation and modifying the definition of alcoholic beverages for purposes of the retailers' sales tax.

KS HB2586

Increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the normal rate of privilege tax, increasing the household and dependent care expenses income tax credit amount, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction, providing for an annual sales tax holiday for certain sales of school supplies, computers and clothing, providing sales tax exemptions for children's diapers and feminine hygiene products and reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.

KS HB2126

Providing a sales tax exemption for purchases made by Kansas legal services, inc.

KS SB209

Providing a sales tax exemption for sales of firearms, firearm accessories, ammunition, firearm safes and firearm safety devices.

Similar Bills

KS SB169

House Substitute for SB 169 by Committee on Taxation - providing an income tax rate of 5.15% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on January 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

KS HB2773

Providing a sales tax exemption for certain purchases by the boys' and girls' club of Topeka.

KS SB515

Providing a sales tax exemption for the Dane G. Hansen foundation.

KS SB454

Providing a sales tax exemption for purchases of property and services by nonprofit organizations distributing food pursuant to a food distribution program on a charitable basis.

KS SB520

Providing a sales tax exemption for certain not-for-profit organizations that provide public transportation services.

KS SB60

Substitute for SB 60 by Committee on Assessment and Taxation - Providing sales tax exemptions for custom meat processing services, purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, certain purchases and sales by the Johnson county Christmas bureau association, certain purchases by doorstep inc., exploration place, inc. and Kansas children's discovery center, inc. and sales of menstrual discharge collection devices and diapers and establishing an annual sales tax holiday exempting certain sales of school supplies, computers and clothing.

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS HB2765

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