SESSION OF 2024
SUPPLEMENTAL NOTE ON SENATE SUBSTITUTE FOR
HOUSE BILL NO. 2317
As Recommended by Senate Committee on
Assessment and Taxation
Brief*
Senate Sub. for HB 2317 would provide a sales tax
exemption for over-the-counter drugs, which would be
defined as a drug containing a label with a drug facts panel or
statement of the drug’s active ingredients and a list of those
ingredients. Over-the-counter drugs would not include
grooming and hygiene products, such as soaps, cleaning
solutions, shampoo, toothpaste, antiperspirants, sun tan
lotions, or sunscreens.
Background
The bill was introduced by the House Committee on
Taxation at the request of a representative of the Kansas
County Treasurers Association and concerned electronic
delivery of certain property tax documents. Those provisions
were enacted into law by 2023 HB 2002.
Senate Committee on Assessment and Taxation
There was no hearing on the bill in the Senate
Committee. No testimony was provided. The Senate
Committee removed the contents of HB 2317, inserted the
provision for a sales tax exemption for over-the-counter
drugs, and recommended a substitute bill.
Fiscal Information
A fiscal note on the substitute bill was not immediately
available.
Taxation; sales tax; exemption; over-the-counter drugs
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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org