Kansas 2023-2024 Regular Session

Kansas Senate Bill SB248 Compare Versions

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1	1	Session of 2023
2	2	SENATE BILL No. 248
3	3	By Committee on Assessment and Taxation
4	4	2-13
5	5	AN ACT concerning sales and compensating use tax; relating to food;
6	6	providing a sales tax exemption for sales of healthy food; repealing the
7	7	state rate reduction for sales of certain food and food ingredients;
8	8	amending K.S.A. 12-189a and K.S.A. 2022 Supp. 79-3603, 79-3606,
9	9	79-3620, 79-3703 and 79-3710 and repealing the existing sections; also
10	10	repealing K.S.A. 2022 Supp. 79-3603d.
11	11	Be it enacted by the Legislature of the State of Kansas:
12	12	Section 1. K.S.A. 12-189a is hereby amended to read as follows: 12-
13	13	189a. The following sales shall be subject to the taxes levied and collected
14	14	by all cities and counties under the provisions of K.S.A. 12-187 et seq.,
15	15	and amendments thereto:
16	16	(a) All sales of natural gas, electricity, heat and water delivered
17	17	through mains, lines or pipes to residential premises for noncommercial
18	18	use by the occupant of such premises and all sales of natural gas,
19	19	electricity, heat and water delivered through mains, lines or pipes for
20	20	agricultural use, except that effective January 1, 2006, the provisions of
21	21	this subsection shall expire for sales of water pursuant to this subsection;
22	22	(b) all sales of propane gas, LP-gas, coal, wood and other fuel sources
23	23	for the production of heat or lighting for noncommercial use of an
24	24	occupant of residential premises; and
25	25	(c) all sales of intrastate telephone and telegraph services for
26	26	noncommercial use; and
27	27	(d) all sales of food and food ingredients.
28	28	Sec. 2. K.S.A. 2022 Supp. 79-3603 is hereby amended to read as
29	29	follows: 79-3603. For the privilege of engaging in the business of selling
30	30	tangible personal property at retail in this state or rendering or furnishing
31	31	any of the services taxable under this act, there is hereby levied and there
32	32	shall be collected and paid a tax at the rate of 6.5%. On and after January
33	33	1, 2023 2024, 17% and on and after January 1, 2025, 18% of the tax rate
34	34	imposed pursuant to this section and the rate provided in K.S.A. 2022
35	35	Supp. 79-3603d, and amendments thereto, shall be levied for the state
36	36	highway fund, the state highway fund purposes and those purposes
37	37	specified in K.S.A. 68-416, and amendments thereto, and all revenue
38	38	collected and received from such tax levy shall be deposited in the state
39	39	highway fund.
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76	76	Within a redevelopment district established pursuant to K.S.A. 74-
77	77	8921, and amendments thereto, there is hereby levied and there shall be
78	78	collected and paid an additional tax at the rate of 2% until the earlier of the
79	79	date the bonds issued to finance or refinance the redevelopment project
80	80	have been paid in full or the final scheduled maturity of the first series of
81	81	bonds issued to finance any part of the project.
82	82	Such tax shall be imposed upon:
83	83	(a) The gross receipts received from the sale of tangible personal
84	84	property at retail within this state;
85	85	(b) the gross receipts from intrastate, interstate or international
86	86	telecommunications services and any ancillary services sourced to this
87	87	state in accordance with K.S.A. 79-3673, and amendments thereto, except
88	88	that telecommunications service does not include: (1) Any interstate or
89	89	international 800 or 900 service; (2) any interstate or international private
90	90	communications service as defined in K.S.A. 79-3673, and amendments
91	91	thereto; (3) any value-added nonvoice data service; (4) any
92	92	telecommunication service to a provider of telecommunication services
93	93	which will be used to render telecommunications services, including
94	94	carrier access services; or (5) any service or transaction defined in this
95	95	section among entities classified as members of an affiliated group as
96	96	provided by section 1504 of the federal internal revenue code of 1986, as
97	97	in effect on January 1, 2001;
98	98	(c) the gross receipts from the sale or furnishing of gas, water,
99	99	electricity and heat, which sale is not otherwise exempt from taxation
100	100	under the provisions of this act, and whether furnished by municipally or
101	101	privately owned utilities, except that, on and after January 1, 2006, for
102	102	sales of gas, electricity and heat delivered through mains, lines or pipes to
103	103	residential premises for noncommercial use by the occupant of such
104	104	premises, and for agricultural use and also, for such use, all sales of
105	105	propane gas, the state rate shall be 0%; and for all sales of propane gas, LP
106	106	gas, coal, wood and other fuel sources for the production of heat or
107	107	lighting for noncommercial use of an occupant of residential premises, the
108	108	state rate shall be 0%, but such tax shall not be levied and collected upon
109	109	the gross receipts from: (1) The sale of a rural water district benefit unit;
110	110	(2) a water system impact fee, system enhancement fee or similar fee
111	111	collected by a water supplier as a condition for establishing service; or (3)
112	112	connection or reconnection fees collected by a water supplier;
113	113	(d) the gross receipts from the sale of meals or drinks furnished at any
114	114	private club, drinking establishment, catered event, restaurant, eating
115	115	house, dining car, hotel, drugstore or other place where meals or drinks are
116	116	regularly sold to the public;
117	117	(e) the gross receipts from the sale of admissions to any place
118	118	providing amusement, entertainment or recreation services including
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162	162	admissions to state, county, district and local fairs, but such tax shall not
163	163	be levied and collected upon the gross receipts received from sales of
164	164	admissions to any cultural and historical event which occurs triennially;
165	165	(f) the gross receipts from the operation of any coin-operated device
166	166	dispensing or providing tangible personal property, amusement or other
167	167	services except laundry services, whether automatic or manually operated;
168	168	(g) the gross receipts from the service of renting of rooms by hotels,
169	169	as defined by K.S.A. 36-501, and amendments thereto, or by
170	170	accommodation brokers, as defined by K.S.A. 12-1692, and amendments
171	171	thereto, but such tax shall not be levied and collected upon the gross
172	172	receipts received from sales of such service to the federal government and
173	173	any agency, officer or employee thereof in association with the
174	174	performance of official government duties;
175	175	(h) the gross receipts from the service of renting or leasing of tangible
176	176	personal property except such tax shall not apply to the renting or leasing
177	177	of machinery, equipment or other personal property owned by a city and
178	178	purchased from the proceeds of industrial revenue bonds issued prior to
179	179	July 1, 1973, in accordance with the provisions of K.S.A. 12-1740 through
180	180	12-1749, and amendments thereto, and any city or lessee renting or leasing
181	181	such machinery, equipment or other personal property purchased with the
182	182	proceeds of such bonds who shall have paid a tax under the provisions of
183	183	this section upon sales made prior to July 1, 1973, shall be entitled to a
184	184	refund from the sales tax refund fund of all taxes paid thereon;
185	185	(i) the gross receipts from the rendering of dry cleaning, pressing,
186	186	dyeing and laundry services except laundry services rendered through a
187	187	coin-operated device whether automatic or manually operated;
188	188	(j) the gross receipts from the rendering of the services of washing
189	189	and washing and waxing of vehicles;
190	190	(k) the gross receipts from cable, community antennae and other
191	191	subscriber radio and television services;
192	192	(l) (1) except as otherwise provided by paragraph (2), the gross
193	193	receipts received from the sales of tangible personal property to all
194	194	contractors, subcontractors or repairmen for use by them in erecting
195	195	structures, or building on, or otherwise improving, altering, or repairing
196	196	real or personal property.
197	197	(2) Any such contractor, subcontractor or repairman who maintains
198	198	an inventory of such property both for sale at retail and for use by them for
199	199	the purposes described by paragraph (1) shall be deemed a retailer with
200	200	respect to purchases for and sales from such inventory, except that the
201	201	gross receipts received from any such sale, other than a sale at retail, shall
202	202	be equal to the total purchase price paid for such property and the tax
203	203	imposed thereon shall be paid by the deemed retailer;
204	204	(m) the gross receipts received from fees and charges by public and
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248	248	private clubs, drinking establishments, organizations and businesses for
249	249	participation in sports, games and other recreational activities, but such tax
250	250	shall not be levied and collected upon the gross receipts received from: (1)
251	251	Fees and charges by any political subdivision, by any organization exempt
252	252	from property taxation pursuant to K.S.A. 79-201 Ninth, and amendments
253	253	thereto, or by any youth recreation organization exclusively providing
254	254	services to persons 18 years of age or younger which is exempt from
255	255	federal income taxation pursuant to section 501(c)(3) of the federal
256	256	internal revenue code of 1986, for participation in sports, games and other
257	257	recreational activities; and (2) entry fees and charges for participation in a
258	258	special event or tournament sanctioned by a national sporting association
259	259	to which spectators are charged an admission which is taxable pursuant to
260	260	subsection (e);
261	261	(n) the gross receipts received from dues charged by public and
262	262	private clubs, drinking establishments, organizations and businesses,
263	263	payment of which entitles a member to the use of facilities for recreation
264	264	or entertainment, but such tax shall not be levied and collected upon the
265	265	gross receipts received from: (1) Dues charged by any organization exempt
266	266	from property taxation pursuant to K.S.A. 79-201 Eighth and Ninth, and
267	267	amendments thereto; and (2) sales of memberships in a nonprofit
268	268	organization which is exempt from federal income taxation pursuant to
269	269	section 501(c)(3) of the federal internal revenue code of 1986, and whose
270	270	purpose is to support the operation of a nonprofit zoo;
271	271	(o) the gross receipts received from the isolated or occasional sale of
272	272	motor vehicles or trailers but not including: (1) The transfer of motor
273	273	vehicles or trailers by a person to a corporation or limited liability
274	274	company solely in exchange for stock securities or membership interest in
275	275	such corporation or limited liability company; (2) the transfer of motor
276	276	vehicles or trailers by one corporation or limited liability company to
277	277	another when all of the assets of such corporation or limited liability
278	278	company are transferred to such other corporation or limited liability
279	279	company; or (3) the sale of motor vehicles or trailers which are subject to
280	280	taxation pursuant to the provisions of K.S.A. 79-5101 et seq., and
281	281	amendments thereto, by an immediate family member to another
282	282	immediate family member. For the purposes of paragraph (3), immediate
283	283	family member means lineal ascendants or descendants, and their spouses.
284	284	Any amount of sales tax paid pursuant to the Kansas retailers sales tax act
285	285	on the isolated or occasional sale of motor vehicles or trailers on and after
286	286	July 1, 2004, which the base for computing the tax was the value pursuant
287	287	to K.S.A. 79-5105(a), (b)(1) and (b)(2), and amendments thereto, when
288	288	such amount was higher than the amount of sales tax which would have
289	289	been paid under the law as it existed on June 30, 2004, shall be refunded to
290	290	the taxpayer pursuant to the procedure prescribed by this section. Such
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334	334	refund shall be in an amount equal to the difference between the amount of
335	335	sales tax paid by the taxpayer and the amount of sales tax which would
336	336	have been paid by the taxpayer under the law as it existed on June 30,
337	337	2004. Each claim for a sales tax refund shall be verified and submitted not
338	338	later than six months from the effective date of this act to the director of
339	339	taxation upon forms furnished by the director and shall be accompanied by
340	340	any additional documentation required by the director. The director shall
341	341	review each claim and shall refund that amount of tax paid as provided by
342	342	this act. All such refunds shall be paid from the sales tax refund fund, upon
343	343	warrants of the director of accounts and reports pursuant to vouchers
344	344	approved by the director of taxation or the director's designee. No refund
345	345	for an amount less than $10 shall be paid pursuant to this act. In
346	346	determining the base for computing the tax on such isolated or occasional
347	347	sale, the fair market value of any motor vehicle or trailer traded in by the
348	348	purchaser to the seller may be deducted from the selling price;
349	349	(p) the gross receipts received for the service of installing or applying
350	350	tangible personal property which when installed or applied is not being
351	351	held for sale in the regular course of business, and whether or not such
352	352	tangible personal property when installed or applied remains tangible
353	353	personal property or becomes a part of real estate, except that no tax shall
354	354	be imposed upon the service of installing or applying tangible personal
355	355	property in connection with the original construction of a building or
356	356	facility, the original construction, reconstruction, restoration, remodeling,
357	357	renovation, repair or replacement of a residence or the construction,
358	358	reconstruction, restoration, replacement or repair of a bridge or highway.
359	359	For the purposes of this subsection:
360	360	(1) "Original construction" means the first or initial construction of a
361	361	new building or facility. The term "original construction" shall include the
362	362	addition of an entire room or floor to any existing building or facility, the
363	363	completion of any unfinished portion of any existing building or facility
364	364	and the restoration, reconstruction or replacement of a building, facility or
365	365	utility structure damaged or destroyed by fire, flood, tornado, lightning,
366	366	explosion, windstorm, ice loading and attendant winds, terrorism or
367	367	earthquake, but such term, except with regard to a residence, shall not
368	368	include replacement, remodeling, restoration, renovation or reconstruction
369	369	under any other circumstances;
370	370	(2) "building" means only those enclosures within which individuals
371	371	customarily are employed, or which are customarily used to house
372	372	machinery, equipment or other property, and including the land
373	373	improvements immediately surrounding such building;
374	374	(3) "facility" means a mill, plant, refinery, oil or gas well, water well,
375	375	feedlot or any conveyance, transmission or distribution line of any
376	376	cooperative, nonprofit, membership corporation organized under or subject
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420	420	to the provisions of K.S.A. 17-4601 et seq., and amendments thereto, or
421	421	municipal or quasi-municipal corporation, including the land
422	422	improvements immediately surrounding such facility;
423	423	(4) "residence" means only those enclosures within which individuals
424	424	customarily live;
425	425	(5) "utility structure" means transmission and distribution lines
426	426	owned by an independent transmission company or cooperative, the
427	427	Kansas electric transmission authority or natural gas or electric public
428	428	utility; and
429	429	(6) "windstorm" means straight line winds of at least 80 miles per
430	430	hour as determined by a recognized meteorological reporting agency or
431	431	organization;
432	432	(q) the gross receipts received for the service of repairing, servicing,
433	433	altering or maintaining tangible personal property which when such
434	434	services are rendered is not being held for sale in the regular course of
435	435	business, and whether or not any tangible personal property is transferred
436	436	in connection therewith. The tax imposed by this subsection shall be
437	437	applicable to the services of repairing, servicing, altering or maintaining an
438	438	item of tangible personal property which has been and is fastened to,
439	439	connected with or built into real property;
440	440	(r) the gross receipts from fees or charges made under service or
441	441	maintenance agreement contracts for services, charges for the providing of
442	442	which are taxable under the provisions of subsection (p) or (q);
443	443	(s) on and after January 1, 2005, the gross receipts received from the
444	444	sale of prewritten computer software and the sale of the services of
445	445	modifying, altering, updating or maintaining prewritten computer
446	446	software, whether the prewritten computer software is installed or
447	447	delivered electronically by tangible storage media physically transferred to
448	448	the purchaser or by load and leave;
449	449	(t) the gross receipts received for telephone answering services;
450	450	(u) the gross receipts received from the sale of prepaid calling service
451	451	and prepaid wireless calling service as defined in K.S.A. 79-3673, and
452	452	amendments thereto;
453	453	(v) all sales of bingo cards, bingo faces and instant bingo tickets by
454	454	licensees under K.S.A. 75-5171 et seq., and amendments thereto, shall be
455	455	exempt from taxes imposed pursuant to this section; and
456	456	(w) all sales of charitable raffle tickets in accordance with K.S.A. 75-
457	457	5171 et seq., and amendments thereto, shall be exempt from taxes imposed
458	458	pursuant to this section; and
459	459	(x) commencing on January 1, 2023, and thereafter, the state rate on
460	460	the gross receipts from the sale of food and food ingredients shall be as set
461	461	forth in K.S.A. 2022 Supp. 79-3603d, and amendments thereto.
462	462	Sec. 3. K.S.A. 2022 Supp. 79-3606 is hereby amended to read as
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506	506	follows: 79-3606. The following shall be exempt from the tax imposed by
507	507	this act:
508	508	(a) All sales of motor-vehicle fuel or other articles upon which a sales
509	509	or excise tax has been paid, not subject to refund, under the laws of this
510	510	state except cigarettes and electronic cigarettes as defined by K.S.A. 79-
511	511	3301, and amendments thereto, including consumable material for such
512	512	electronic cigarettes, cereal malt beverages and malt products as defined
513	513	by K.S.A. 79-3817, and amendments thereto, including wort, liquid malt,
514	514	malt syrup and malt extract, that is not subject to taxation under the
515	515	provisions of K.S.A. 79-41a02, and amendments thereto, motor vehicles
516	516	taxed pursuant to K.S.A. 79-5117, and amendments thereto, tires taxed
517	517	pursuant to K.S.A. 65-3424d, and amendments thereto, drycleaning and
518	518	laundry services taxed pursuant to K.S.A. 65-34,150, and amendments
519	519	thereto, and gross receipts from regulated sports contests taxed pursuant to
520	520	the Kansas professional regulated sports act, and amendments thereto;
521	521	(b) all sales of tangible personal property or service, including the
522	522	renting and leasing of tangible personal property, purchased directly by the
523	523	state of Kansas, a political subdivision thereof, other than a school or
524	524	educational institution, or purchased by a public or private nonprofit
525	525	hospital, public hospital authority, nonprofit blood, tissue or organ bank or
526	526	nonprofit integrated community care organization and used exclusively for
527	527	state, political subdivision, hospital, public hospital authority, nonprofit
528	528	blood, tissue or organ bank or nonprofit integrated community care
529	529	organization purposes, except when: (1) Such state, hospital or public
530	530	hospital authority is engaged or proposes to engage in any business
531	531	specifically taxable under the provisions of this act and such items of
532	532	tangible personal property or service are used or proposed to be used in
533	533	such business; or (2) such political subdivision is engaged or proposes to
534	534	engage in the business of furnishing gas, electricity or heat to others and
535	535	such items of personal property or service are used or proposed to be used
536	536	in such business;
537	537	(c) all sales of tangible personal property or services, including the
538	538	renting and leasing of tangible personal property, purchased directly by a
539	539	public or private elementary or secondary school or public or private
540	540	nonprofit educational institution and used primarily by such school or
541	541	institution for nonsectarian programs and activities provided or sponsored
542	542	by such school or institution or in the erection, repair or enlargement of
543	543	buildings to be used for such purposes. The exemption herein provided
544	544	shall not apply to erection, construction, repair, enlargement or equipment
545	545	of buildings used primarily for human habitation, except that such
546	546	exemption shall apply to the erection, construction, repair, enlargement or
547	547	equipment of buildings used for human habitation by the cerebral palsy
548	548	research foundation of Kansas located in Wichita, Kansas, and multi
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592	592	community diversified services, incorporated, located in McPherson,
593	593	Kansas;
594	594	(d) all sales of tangible personal property or services purchased by a
595	595	contractor for the purpose of constructing, equipping, reconstructing,
596	596	maintaining, repairing, enlarging, furnishing or remodeling facilities for
597	597	any public or private nonprofit hospital or public hospital authority, public
598	598	or private elementary or secondary school, a public or private nonprofit
599	599	educational institution, state correctional institution including a privately
600	600	constructed correctional institution contracted for state use and ownership,
601	601	that would be exempt from taxation under the provisions of this act if
602	602	purchased directly by such hospital or public hospital authority, school,
603	603	educational institution or a state correctional institution; and all sales of
604	604	tangible personal property or services purchased by a contractor for the
605	605	purpose of constructing, equipping, reconstructing, maintaining, repairing,
606	606	enlarging, furnishing or remodeling facilities for any political subdivision
607	607	of the state or district described in subsection (s), the total cost of which is
608	608	paid from funds of such political subdivision or district and that would be
609	609	exempt from taxation under the provisions of this act if purchased directly
610	610	by such political subdivision or district. Nothing in this subsection or in
611	611	the provisions of K.S.A. 12-3418, and amendments thereto, shall be
612	612	deemed to exempt the purchase of any construction machinery, equipment
613	613	or tools used in the constructing, equipping, reconstructing, maintaining,
614	614	repairing, enlarging, furnishing or remodeling facilities for any political
615	615	subdivision of the state or any such district. As used in this subsection,
616	616	K.S.A. 12-3418 and 79-3640, and amendments thereto, "funds of a
617	617	political subdivision" shall mean general tax revenues, the proceeds of any
618	618	bonds and gifts or grants-in-aid. Gifts shall not mean funds used for the
619	619	purpose of constructing, equipping, reconstructing, repairing, enlarging,
620	620	furnishing or remodeling facilities that are to be leased to the donor. When
621	621	any political subdivision of the state, district described in subsection (s),
622	622	public or private nonprofit hospital or public hospital authority, public or
623	623	private elementary or secondary school, public or private nonprofit
624	624	educational institution, state correctional institution including a privately
625	625	constructed correctional institution contracted for state use and ownership
626	626	shall contract for the purpose of constructing, equipping, reconstructing,
627	627	maintaining, repairing, enlarging, furnishing or remodeling facilities, it
628	628	shall obtain from the state and furnish to the contractor an exemption
629	629	certificate for the project involved, and the contractor may purchase
630	630	materials for incorporation in such project. The contractor shall furnish the
631	631	number of such certificate to all suppliers from whom such purchases are
632	632	made, and such suppliers shall execute invoices covering the same bearing
633	633	the number of such certificate. Upon completion of the project the
634	634	contractor shall furnish to the political subdivision, district described in
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677	677	43 SB 248 9
678	678	subsection (s), hospital or public hospital authority, school, educational
679	679	institution or department of corrections concerned a sworn statement, on a
680	680	form to be provided by the director of taxation, that all purchases so made
681	681	were entitled to exemption under this subsection. As an alternative to the
682	682	foregoing procedure, any such contracting entity may apply to the
683	683	secretary of revenue for agent status for the sole purpose of issuing and
684	684	furnishing project exemption certificates to contractors pursuant to rules
685	685	and regulations adopted by the secretary establishing conditions and
686	686	standards for the granting and maintaining of such status. All invoices
687	687	shall be held by the contractor for a period of five years and shall be
688	688	subject to audit by the director of taxation. If any materials purchased
689	689	under such a certificate are found not to have been incorporated in the
690	690	building or other project or not to have been returned for credit or the sales
691	691	or compensating tax otherwise imposed upon such materials that will not
692	692	be so incorporated in the building or other project reported and paid by
693	693	such contractor to the director of taxation not later than the 20
694	694	th
695	695	day of the
696	696	month following the close of the month in which it shall be determined
697	697	that such materials will not be used for the purpose for which such
698	698	certificate was issued, the political subdivision, district described in
699	699	subsection (s), hospital or public hospital authority, school, educational
700	700	institution or the contractor contracting with the department of corrections
701	701	for a correctional institution concerned shall be liable for tax on all
702	702	materials purchased for the project, and upon payment thereof it may
703	703	recover the same from the contractor together with reasonable attorney
704	704	fees. Any contractor or any agent, employee or subcontractor thereof, who
705	705	shall use or otherwise dispose of any materials purchased under such a
706	706	certificate for any purpose other than that for which such a certificate is
707	707	issued without the payment of the sales or compensating tax otherwise
708	708	imposed upon such materials, shall be guilty of a misdemeanor and, upon
709	709	conviction therefor, shall be subject to the penalties provided for in K.S.A.
710	710	79-3615(h), and amendments thereto;
711	711	(e) all sales of tangible personal property or services purchased by a
712	712	contractor for the erection, repair or enlargement of buildings or other
713	713	projects for the government of the United States, its agencies or
714	714	instrumentalities, that would be exempt from taxation if purchased directly
715	715	by the government of the United States, its agencies or instrumentalities.
716	716	When the government of the United States, its agencies or
717	717	instrumentalities shall contract for the erection, repair, or enlargement of
718	718	any building or other project, it shall obtain from the state and furnish to
719	719	the contractor an exemption certificate for the project involved, and the
720	720	contractor may purchase materials for incorporation in such project. The
721	721	contractor shall furnish the number of such certificates to all suppliers
722	722	from whom such purchases are made, and such suppliers shall execute
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765	765	43 SB 248 10
766	766	invoices covering the same bearing the number of such certificate. Upon
767	767	completion of the project the contractor shall furnish to the government of
768	768	the United States, its agencies or instrumentalities concerned a sworn
769	769	statement, on a form to be provided by the director of taxation, that all
770	770	purchases so made were entitled to exemption under this subsection. As an
771	771	alternative to the foregoing procedure, any such contracting entity may
772	772	apply to the secretary of revenue for agent status for the sole purpose of
773	773	issuing and furnishing project exemption certificates to contractors
774	774	pursuant to rules and regulations adopted by the secretary establishing
775	775	conditions and standards for the granting and maintaining of such status.
776	776	All invoices shall be held by the contractor for a period of five years and
777	777	shall be subject to audit by the director of taxation. Any contractor or any
778	778	agent, employee or subcontractor thereof, who shall use or otherwise
779	779	dispose of any materials purchased under such a certificate for any purpose
780	780	other than that for which such a certificate is issued without the payment
781	781	of the sales or compensating tax otherwise imposed upon such materials,
782	782	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
783	783	subject to the penalties provided for in K.S.A. 79-3615(h), and
784	784	amendments thereto;
785	785	(f) tangible personal property purchased by a railroad or public utility
786	786	for consumption or movement directly and immediately in interstate
787	787	commerce;
788	788	(g) sales of aircraft including remanufactured and modified aircraft
789	789	sold to persons using directly or through an authorized agent such aircraft
790	790	as certified or licensed carriers of persons or property in interstate or
791	791	foreign commerce under authority of the laws of the United States or any
792	792	foreign government or sold to any foreign government or agency or
793	793	instrumentality of such foreign government and all sales of aircraft for use
794	794	outside of the United States and sales of aircraft repair, modification and
795	795	replacement parts and sales of services employed in the remanufacture,
796	796	modification and repair of aircraft;
797	797	(h) all rentals of nonsectarian textbooks by public or private
798	798	elementary or secondary schools;
799	799	(i) the lease or rental of all films, records, tapes, or any type of sound
800	800	or picture transcriptions used by motion picture exhibitors;
801	801	(j) meals served without charge or food used in the preparation of
802	802	such meals to employees of any restaurant, eating house, dining car, hotel,
803	803	drugstore or other place where meals or drinks are regularly sold to the
804	804	public if such employees' duties are related to the furnishing or sale of
805	805	such meals or drinks;
806	806	(k) any motor vehicle, semitrailer or pole trailer, as such terms are
807	807	defined by K.S.A. 8-126, and amendments thereto, or aircraft sold and
808	808	delivered in this state to a bona fide resident of another state, which motor
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851	851	43 SB 248 11
852	852	vehicle, semitrailer, pole trailer or aircraft is not to be registered or based
853	853	in this state and which vehicle, semitrailer, pole trailer or aircraft will not
854	854	remain in this state more than 10 days;
855	855	(l) all isolated or occasional sales of tangible personal property,
856	856	services, substances or things, except isolated or occasional sale of motor
857	857	vehicles specifically taxed under the provisions of K.S.A. 79-3603(o), and
858	858	amendments thereto;
859	859	(m) all sales of tangible personal property that become an ingredient
860	860	or component part of tangible personal property or services produced,
861	861	manufactured or compounded for ultimate sale at retail within or without
862	862	the state of Kansas; and any such producer, manufacturer or compounder
863	863	may obtain from the director of taxation and furnish to the supplier an
864	864	exemption certificate number for tangible personal property for use as an
865	865	ingredient or component part of the property or services produced,
866	866	manufactured or compounded;
867	867	(n) all sales of tangible personal property that is consumed in the
868	868	production, manufacture, processing, mining, drilling, refining or
869	869	compounding of tangible personal property, the treating of by-products or
870	870	wastes derived from any such production process, the providing of
871	871	services or the irrigation of crops for ultimate sale at retail within or
872	872	without the state of Kansas; and any purchaser of such property may
873	873	obtain from the director of taxation and furnish to the supplier an
874	874	exemption certificate number for tangible personal property for
875	875	consumption in such production, manufacture, processing, mining,
876	876	drilling, refining, compounding, treating, irrigation and in providing such
877	877	services;
878	878	(o) all sales of animals, fowl and aquatic plants and animals, the
879	879	primary purpose of which is use in agriculture or aquaculture, as defined in
880	880	K.S.A. 47-1901, and amendments thereto, the production of food for
881	881	human consumption, the production of animal, dairy, poultry or aquatic
882	882	plant and animal products, fiber or fur, or the production of offspring for
883	883	use for any such purpose or purposes;
884	884	(p) all sales of drugs dispensed pursuant to a prescription order by a
885	885	licensed practitioner or a mid-level practitioner as defined by K.S.A. 65-
886	886	1626, and amendments thereto. As used in this subsection, "drug" means a
887	887	compound, substance or preparation and any component of a compound,
888	888	substance or preparation, other than food and food ingredients, dietary
889	889	supplements or alcoholic beverages, recognized in the official United
890	890	States pharmacopeia, official homeopathic pharmacopoeia of the United
891	891	States or official national formulary, and supplement to any of them,
892	892	intended for use in the diagnosis, cure, mitigation, treatment or prevention
893	893	of disease or intended to affect the structure or any function of the body,
894	894	except that for taxable years commencing after December 31, 2013, this
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937	937	43 SB 248 12
938	938	subsection shall not apply to any sales of drugs used in the performance or
939	939	induction of an abortion, as defined in K.S.A. 65-6701, and amendments
940	940	thereto;
941	941	(q) all sales of insulin dispensed by a person licensed by the state
942	942	board of pharmacy to a person for treatment of diabetes at the direction of
943	943	a person licensed to practice medicine by the state board of healing arts;
944	944	(r) all sales of oxygen delivery equipment, kidney dialysis equipment,
945	945	enteral feeding systems, prosthetic devices and mobility enhancing
946	946	equipment prescribed in writing by a person licensed to practice the
947	947	healing arts, dentistry or optometry, and in addition to such sales, all sales
948	948	of hearing aids, as defined by K.S.A. 74-5807(c), and amendments thereto,
949	949	and repair and replacement parts therefor, including batteries, by a person
950	950	licensed in the practice of dispensing and fitting hearing aids pursuant to
951	951	the provisions of K.S.A. 74-5808, and amendments thereto. For the
952	952	purposes of this subsection: (1) "Mobility enhancing equipment" means
953	953	equipment including repair and replacement parts to same, but does not
954	954	include durable medical equipment, which is primarily and customarily
955	955	used to provide or increase the ability to move from one place to another
956	956	and which is appropriate for use either in a home or a motor vehicle; is not
957	957	generally used by persons with normal mobility; and does not include any
958	958	motor vehicle or equipment on a motor vehicle normally provided by a
959	959	motor vehicle manufacturer; and (2) "prosthetic device" means a
960	960	replacement, corrective or supportive device including repair and
961	961	replacement parts for same worn on or in the body to artificially replace a
962	962	missing portion of the body, prevent or correct physical deformity or
963	963	malfunction or support a weak or deformed portion of the body;
964	964	(s) except as provided in K.S.A. 82a-2101, and amendments thereto,
965	965	all sales of tangible personal property or services purchased directly or
966	966	indirectly by a groundwater management district organized or operating
967	967	under the authority of K.S.A. 82a-1020 et seq., and amendments thereto,
968	968	by a rural water district organized or operating under the authority of
969	969	K.S.A. 82a-612, and amendments thereto, or by a water supply district
970	970	organized or operating under the authority of K.S.A. 19-3501 et seq., 19-
971	971	3522 et seq. or 19-3545, and amendments thereto, which property or
972	972	services are used in the construction activities, operation or maintenance of
973	973	the district;
974	974	(t) all sales of farm machinery and equipment or aquaculture
975	975	machinery and equipment, repair and replacement parts therefor and
976	976	services performed in the repair and maintenance of such machinery and
977	977	equipment. For the purposes of this subsection the term "farm machinery
978	978	and equipment or aquaculture machinery and equipment" shall include a
979	979	work-site utility vehicle, as defined in K.S.A. 8-126, and amendments
980	980	thereto, and is equipped with a bed or cargo box for hauling materials, and
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1023	1023	43 SB 248 13
1024	1024	shall also include machinery and equipment used in the operation of
1025	1025	Christmas tree farming but shall not include any passenger vehicle, truck,
1026	1026	truck tractor, trailer, semitrailer or pole trailer, other than a farm trailer, as
1027	1027	such terms are defined by K.S.A. 8-126, and amendments thereto. "Farm
1028	1028	machinery and equipment" includes precision farming equipment that is
1029	1029	portable or is installed or purchased to be installed on farm machinery and
1030	1030	equipment. "Precision farming equipment" includes the following items
1031	1031	used only in computer-assisted farming, ranching or aquaculture
1032	1032	production operations: Soil testing sensors, yield monitors, computers,
1033	1033	monitors, software, global positioning and mapping systems, guiding
1034	1034	systems, modems, data communications equipment and any necessary
1035	1035	mounting hardware, wiring and antennas. Each purchaser of farm
1036	1036	machinery and equipment or aquaculture machinery and equipment
1037	1037	exempted herein must certify in writing on the copy of the invoice or sales
1038	1038	ticket to be retained by the seller that the farm machinery and equipment
1039	1039	or aquaculture machinery and equipment purchased will be used only in
1040	1040	farming, ranching or aquaculture production. Farming or ranching shall
1041	1041	include the operation of a feedlot and farm and ranch work for hire and the
1042	1042	operation of a nursery;
1043	1043	(u) all leases or rentals of tangible personal property used as a
1044	1044	dwelling if such tangible personal property is leased or rented for a period
1045	1045	of more than 28 consecutive days;
1046	1046	(v) all sales of tangible personal property to any contractor for use in
1047	1047	preparing meals for delivery to homebound elderly persons over 60 years
1048	1048	of age and to homebound disabled persons or to be served at a group-
1049	1049	sitting at a location outside of the home to otherwise homebound elderly
1050	1050	persons over 60 years of age and to otherwise homebound disabled
1051	1051	persons, as all or part of any food service project funded in whole or in
1052	1052	part by government or as part of a private nonprofit food service project
1053	1053	available to all such elderly or disabled persons residing within an area of
1054	1054	service designated by the private nonprofit organization, and all sales of
1055	1055	tangible personal property for use in preparing meals for consumption by
1056	1056	indigent or homeless individuals whether or not such meals are consumed
1057	1057	at a place designated for such purpose, and all sales of food products by or
1058	1058	on behalf of any such contractor or organization for any such purpose;
1059	1059	(w) all sales of natural gas, electricity, heat and water delivered
1060	1060	through mains, lines or pipes: (1) To residential premises for
1061	1061	noncommercial use by the occupant of such premises; (2) for agricultural
1062	1062	use and also, for such use, all sales of propane gas; (3) for use in the
1063	1063	severing of oil; and (4) to any property which is exempt from property
1064	1064	taxation pursuant to K.S.A. 79-201b, Second through Sixth. As used in this
1065	1065	paragraph, "severing" means the same as defined in K.S.A. 79-4216(k),
1066	1066	and amendments thereto. For all sales of natural gas, electricity and heat
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1109	1109	43 SB 248 14
1110	1110	delivered through mains, lines or pipes pursuant to the provisions of
1111	1111	subsection (w)(1) and (w)(2), the provisions of this subsection shall expire
1112	1112	on December 31, 2005;
1113	1113	(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources
1114	1114	for the production of heat or lighting for noncommercial use of an
1115	1115	occupant of residential premises occurring prior to January 1, 2006;
1116	1116	(y) all sales of materials and services used in the repairing, servicing,
1117	1117	altering, maintaining, manufacturing, remanufacturing, or modification of
1118	1118	railroad rolling stock for use in interstate or foreign commerce under
1119	1119	authority of the laws of the United States;
1120	1120	(z) all sales of tangible personal property and services purchased
1121	1121	directly by a port authority or by a contractor therefor as provided by the
1122	1122	provisions of K.S.A. 12-3418, and amendments thereto;
1123	1123	(aa) all sales of materials and services applied to equipment that is
1124	1124	transported into the state from without the state for repair, service,
1125	1125	alteration, maintenance, remanufacture or modification and that is
1126	1126	subsequently transported outside the state for use in the transmission of
1127	1127	liquids or natural gas by means of pipeline in interstate or foreign
1128	1128	commerce under authority of the laws of the United States;
1129	1129	(bb) all sales of used mobile homes or manufactured homes. As used
1130	1130	in this subsection: (1) "Mobile homes" and "manufactured homes" mean
1131	1131	the same as defined in K.S.A. 58-4202, and amendments thereto; and (2)
1132	1132	"sales of used mobile homes or manufactured homes" means sales other
1133	1133	than the original retail sale thereof;
1134	1134	(cc) all sales of tangible personal property or services purchased prior
1135	1135	to January 1, 2012, except as otherwise provided, for the purpose of and in
1136	1136	conjunction with constructing, reconstructing, enlarging or remodeling a
1137	1137	business or retail business that meets the requirements established in
1138	1138	K.S.A. 74-50,115, and amendments thereto, and the sale and installation of
1139	1139	machinery and equipment purchased for installation at any such business
1140	1140	or retail business, and all sales of tangible personal property or services
1141	1141	purchased on or after January 1, 2012, for the purpose of and in
1142	1142	conjunction with constructing, reconstructing, enlarging or remodeling a
1143	1143	business that meets the requirements established in K.S.A. 74-50,115(e),
1144	1144	and amendments thereto, and the sale and installation of machinery and
1145	1145	equipment purchased for installation at any such business. When a person
1146	1146	shall contract for the construction, reconstruction, enlargement or
1147	1147	remodeling of any such business or retail business, such person shall
1148	1148	obtain from the state and furnish to the contractor an exemption certificate
1149	1149	for the project involved, and the contractor may purchase materials,
1150	1150	machinery and equipment for incorporation in such project. The contractor
1151	1151	shall furnish the number of such certificates to all suppliers from whom
1152	1152	such purchases are made, and such suppliers shall execute invoices
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1196	1196	covering the same bearing the number of such certificate. Upon
1197	1197	completion of the project the contractor shall furnish to the owner of the
1198	1198	business or retail business a sworn statement, on a form to be provided by
1199	1199	the director of taxation, that all purchases so made were entitled to
1200	1200	exemption under this subsection. All invoices shall be held by the
1201	1201	contractor for a period of five years and shall be subject to audit by the
1202	1202	director of taxation. Any contractor or any agent, employee or
1203	1203	subcontractor thereof, who shall use or otherwise dispose of any materials,
1204	1204	machinery or equipment purchased under such a certificate for any
1205	1205	purpose other than that for which such a certificate is issued without the
1206	1206	payment of the sales or compensating tax otherwise imposed thereon, shall
1207	1207	be guilty of a misdemeanor and, upon conviction therefor, shall be subject
1208	1208	to the penalties provided for in K.S.A. 79-3615(h), and amendments
1209	1209	thereto. As used in this subsection, "business" and "retail business" mean
1210	1210	the same as defined in K.S.A. 74-50,114, and amendments thereto. Project
1211	1211	exemption certificates that have been previously issued under this
1212	1212	subsection by the department of revenue pursuant to K.S.A. 74-50,115,
1213	1213	and amendments thereto, but not including K.S.A. 74-50,115(e), and
1214	1214	amendments thereto, prior to January 1, 2012, and have not expired will be
1215	1215	effective for the term of the project or two years from the effective date of
1216	1216	the certificate, whichever occurs earlier. Project exemption certificates that
1217	1217	are submitted to the department of revenue prior to January 1, 2012, and
1218	1218	are found to qualify will be issued a project exemption certificate that will
1219	1219	be effective for a two-year period or for the term of the project, whichever
1220	1220	occurs earlier;
1221	1221	(dd) all sales of tangible personal property purchased with food
1222	1222	stamps issued by the United States department of agriculture;
1223	1223	(ee) all sales of lottery tickets and shares made as part of a lottery
1224	1224	operated by the state of Kansas;
1225	1225	(ff) on and after July 1, 1988, all sales of new mobile homes or
1226	1226	manufactured homes to the extent of 40% of the gross receipts, determined
1227	1227	without regard to any trade-in allowance, received from such sale. As used
1228	1228	in this subsection, "mobile homes" and "manufactured homes" mean the
1229	1229	same as defined in K.S.A. 58-4202, and amendments thereto;
1230	1230	(gg) all sales of tangible personal property purchased in accordance
1231	1231	with vouchers issued pursuant to the federal special supplemental food
1232	1232	program for women, infants and children;
1233	1233	(hh) all sales of medical supplies and equipment, including durable
1234	1234	medical equipment, purchased directly by a nonprofit skilled nursing home
1235	1235	or nonprofit intermediate nursing care home, as defined by K.S.A. 39-923,
1236	1236	and amendments thereto, for the purpose of providing medical services to
1237	1237	residents thereof. This exemption shall not apply to tangible personal
1238	1238	property customarily used for human habitation purposes. As used in this
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1282	1282	subsection, "durable medical equipment" means equipment including
1283	1283	repair and replacement parts for such equipment, that can withstand
1284	1284	repeated use, is primarily and customarily used to serve a medical purpose,
1285	1285	generally is not useful to a person in the absence of illness or injury and is
1286	1286	not worn in or on the body, but does not include mobility enhancing
1287	1287	equipment as defined in subsection (r), oxygen delivery equipment, kidney
1288	1288	dialysis equipment or enteral feeding systems;
1289	1289	(ii) all sales of tangible personal property purchased directly by a
1290	1290	nonprofit organization for nonsectarian comprehensive multidiscipline
1291	1291	youth development programs and activities provided or sponsored by such
1292	1292	organization, and all sales of tangible personal property by or on behalf of
1293	1293	any such organization. This exemption shall not apply to tangible personal
1294	1294	property customarily used for human habitation purposes;
1295	1295	(jj) all sales of tangible personal property or services, including the
1296	1296	renting and leasing of tangible personal property, purchased directly on
1297	1297	behalf of a community-based facility for people with intellectual disability
1298	1298	or mental health center organized pursuant to K.S.A. 19-4001 et seq., and
1299	1299	amendments thereto, and licensed in accordance with the provisions of
1300	1300	K.S.A. 39-2001 et seq., and amendments thereto, and all sales of tangible
1301	1301	personal property or services purchased by contractors during the time
1302	1302	period from July, 2003, through June, 2006, for the purpose of
1303	1303	constructing, equipping, maintaining or furnishing a new facility for a
1304	1304	community-based facility for people with intellectual disability or mental
1305	1305	health center located in Riverton, Cherokee County, Kansas, that would
1306	1306	have been eligible for sales tax exemption pursuant to this subsection if
1307	1307	purchased directly by such facility or center. This exemption shall not
1308	1308	apply to tangible personal property customarily used for human habitation
1309	1309	purposes;
1310	1310	(kk) (1) (A) all sales of machinery and equipment that are used in this
1311	1311	state as an integral or essential part of an integrated production operation
1312	1312	by a manufacturing or processing plant or facility;
1313	1313	(B) all sales of installation, repair and maintenance services
1314	1314	performed on such machinery and equipment; and
1315	1315	(C) all sales of repair and replacement parts and accessories
1316	1316	purchased for such machinery and equipment.
1317	1317	(2) For purposes of this subsection:
1318	1318	(A) "Integrated production operation" means an integrated series of
1319	1319	operations engaged in at a manufacturing or processing plant or facility to
1320	1320	process, transform or convert tangible personal property by physical,
1321	1321	chemical or other means into a different form, composition or character
1322	1322	from that in which it originally existed. Integrated production operations
1323	1323	shall include: (i) Production line operations, including packaging
1324	1324	operations; (ii) preproduction operations to handle, store and treat raw
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1368	1368	materials; (iii) post production handling, storage, warehousing and
1369	1369	distribution operations; and (iv) waste, pollution and environmental
1370	1370	control operations, if any;
1371	1371	(B) "production line" means the assemblage of machinery and
1372	1372	equipment at a manufacturing or processing plant or facility where the
1373	1373	actual transformation or processing of tangible personal property occurs;
1374	1374	(C) "manufacturing or processing plant or facility" means a single,
1375	1375	fixed location owned or controlled by a manufacturing or processing
1376	1376	business that consists of one or more structures or buildings in a
1377	1377	contiguous area where integrated production operations are conducted to
1378	1378	manufacture or process tangible personal property to be ultimately sold at
1379	1379	retail. Such term shall not include any facility primarily operated for the
1380	1380	purpose of conveying or assisting in the conveyance of natural gas,
1381	1381	electricity, oil or water. A business may operate one or more manufacturing
1382	1382	or processing plants or facilities at different locations to manufacture or
1383	1383	process a single product of tangible personal property to be ultimately sold
1384	1384	at retail;
1385	1385	(D) "manufacturing or processing business" means a business that
1386	1386	utilizes an integrated production operation to manufacture, process,
1387	1387	fabricate, finish or assemble items for wholesale and retail distribution as
1388	1388	part of what is commonly regarded by the general public as an industrial
1389	1389	manufacturing or processing operation or an agricultural commodity
1390	1390	processing operation. (i) Industrial manufacturing or processing operations
1391	1391	include, by way of illustration but not of limitation, the fabrication of
1392	1392	automobiles, airplanes, machinery or transportation equipment, the
1393	1393	fabrication of metal, plastic, wood or paper products, electricity power
1394	1394	generation, water treatment, petroleum refining, chemical production,
1395	1395	wholesale bottling, newspaper printing, ready mixed concrete production,
1396	1396	and the remanufacturing of used parts for wholesale or retail sale. Such
1397	1397	processing operations shall include operations at an oil well, gas well,
1398	1398	mine or other excavation site where the oil, gas, minerals, coal, clay, stone,
1399	1399	sand or gravel that has been extracted from the earth is cleaned, separated,
1400	1400	crushed, ground, milled, screened, washed or otherwise treated or prepared
1401	1401	before its transmission to a refinery or before any other wholesale or retail
1402	1402	distribution. (ii) Agricultural commodity processing operations include, by
1403	1403	way of illustration but not of limitation, meat packing, poultry slaughtering
1404	1404	and dressing, processing and packaging farm and dairy products in sealed
1405	1405	containers for wholesale and retail distribution, feed grinding, grain
1406	1406	milling, frozen food processing, and grain handling, cleaning, blending,
1407	1407	fumigation, drying and aeration operations engaged in by grain elevators
1408	1408	or other grain storage facilities. (iii) Manufacturing or processing
1409	1409	businesses do not include, by way of illustration but not of limitation,
1410	1410	nonindustrial businesses whose operations are primarily retail and that
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1453	1453	43 SB 248 18
1454	1454	produce or process tangible personal property as an incidental part of
1455	1455	conducting the retail business, such as retailers who bake, cook or prepare
1456	1456	food products in the regular course of their retail trade, grocery stores,
1457	1457	meat lockers and meat markets that butcher or dress livestock or poultry in
1458	1458	the regular course of their retail trade, contractors who alter, service, repair
1459	1459	or improve real property, and retail businesses that clean, service or
1460	1460	refurbish and repair tangible personal property for its owner;
1461	1461	(E) "repair and replacement parts and accessories" means all parts
1462	1462	and accessories for exempt machinery and equipment, including, but not
1463	1463	limited to, dies, jigs, molds, patterns and safety devices that are attached to
1464	1464	exempt machinery or that are otherwise used in production, and parts and
1465	1465	accessories that require periodic replacement such as belts, drill bits,
1466	1466	grinding wheels, grinding balls, cutting bars, saws, refractory brick and
1467	1467	other refractory items for exempt kiln equipment used in production
1468	1468	operations;
1469	1469	(F) "primary" or "primarily" mean more than 50% of the time.
1470	1470	(3) For purposes of this subsection, machinery and equipment shall
1471	1471	be deemed to be used as an integral or essential part of an integrated
1472	1472	production operation when used to:
1473	1473	(A) Receive, transport, convey, handle, treat or store raw materials in
1474	1474	preparation of its placement on the production line;
1475	1475	(B) transport, convey, handle or store the property undergoing
1476	1476	manufacturing or processing at any point from the beginning of the
1477	1477	production line through any warehousing or distribution operation of the
1478	1478	final product that occurs at the plant or facility;
1479	1479	(C) act upon, effect, promote or otherwise facilitate a physical change
1480	1480	to the property undergoing manufacturing or processing;
1481	1481	(D) guide, control or direct the movement of property undergoing
1482	1482	manufacturing or processing;
1483	1483	(E) test or measure raw materials, the property undergoing
1484	1484	manufacturing or processing or the finished product, as a necessary part of
1485	1485	the manufacturer's integrated production operations;
1486	1486	(F) plan, manage, control or record the receipt and flow of inventories
1487	1487	of raw materials, consumables and component parts, the flow of the
1488	1488	property undergoing manufacturing or processing and the management of
1489	1489	inventories of the finished product;
1490	1490	(G) produce energy for, lubricate, control the operating of or
1491	1491	otherwise enable the functioning of other production machinery and
1492	1492	equipment and the continuation of production operations;
1493	1493	(H) package the property being manufactured or processed in a
1494	1494	container or wrapping in which such property is normally sold or
1495	1495	transported;
1496	1496	(I) transmit or transport electricity, coke, gas, water, steam or similar
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1540	1540	substances used in production operations from the point of generation, if
1541	1541	produced by the manufacturer or processor at the plant site, to that
1542	1542	manufacturer's production operation; or, if purchased or delivered from
1543	1543	off-site, from the point where the substance enters the site of the plant or
1544	1544	facility to that manufacturer's production operations;
1545	1545	(J) cool, heat, filter, refine or otherwise treat water, steam, acid, oil,
1546	1546	solvents or other substances that are used in production operations;
1547	1547	(K) provide and control an environment required to maintain certain
1548	1548	levels of air quality, humidity or temperature in special and limited areas
1549	1549	of the plant or facility, where such regulation of temperature or humidity is
1550	1550	part of and essential to the production process;
1551	1551	(L) treat, transport or store waste or other byproducts of production
1552	1552	operations at the plant or facility; or
1553	1553	(M) control pollution at the plant or facility where the pollution is
1554	1554	produced by the manufacturing or processing operation.
1555	1555	(4) The following machinery, equipment and materials shall be
1556	1556	deemed to be exempt even though it may not otherwise qualify as
1557	1557	machinery and equipment used as an integral or essential part of an
1558	1558	integrated production operation: (A) Computers and related peripheral
1559	1559	equipment that are utilized by a manufacturing or processing business for
1560	1560	engineering of the finished product or for research and development or
1561	1561	product design; (B) machinery and equipment that is utilized by a
1562	1562	manufacturing or processing business to manufacture or rebuild tangible
1563	1563	personal property that is used in manufacturing or processing operations,
1564	1564	including tools, dies, molds, forms and other parts of qualifying machinery
1565	1565	and equipment; (C) portable plants for aggregate concrete, bulk cement
1566	1566	and asphalt including cement mixing drums to be attached to a motor
1567	1567	vehicle; (D) industrial fixtures, devices, support facilities and special
1568	1568	foundations necessary for manufacturing and production operations, and
1569	1569	materials and other tangible personal property sold for the purpose of
1570	1570	fabricating such fixtures, devices, facilities and foundations. An exemption
1571	1571	certificate for such purchases shall be signed by the manufacturer or
1572	1572	processor. If the fabricator purchases such material, the fabricator shall
1573	1573	also sign the exemption certificate; (E) a manufacturing or processing
1574	1574	business' laboratory equipment that is not located at the plant or facility,
1575	1575	but that would otherwise qualify for exemption under subsection (3)(E);
1576	1576	(F) all machinery and equipment used in surface mining activities as
1577	1577	described in K.S.A. 49-601 et seq., and amendments thereto, beginning
1578	1578	from the time a reclamation plan is filed to the acceptance of the
1579	1579	completed final site reclamation.
1580	1580	(5) "Machinery and equipment used as an integral or essential part of
1581	1581	an integrated production operation" shall not include:
1582	1582	(A) Machinery and equipment used for nonproduction purposes,
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1626	1626	including, but not limited to, machinery and equipment used for plant
1627	1627	security, fire prevention, first aid, accounting, administration, record
1628	1628	keeping, advertising, marketing, sales or other related activities, plant
1629	1629	cleaning, plant communications and employee work scheduling;
1630	1630	(B) machinery, equipment and tools used primarily in maintaining
1631	1631	and repairing any type of machinery and equipment or the building and
1632	1632	plant;
1633	1633	(C) transportation, transmission and distribution equipment not
1634	1634	primarily used in a production, warehousing or material handling
1635	1635	operation at the plant or facility, including the means of conveyance of
1636	1636	natural gas, electricity, oil or water, and equipment related thereto, located
1637	1637	outside the plant or facility;
1638	1638	(D) office machines and equipment including computers and related
1639	1639	peripheral equipment not used directly and primarily to control or measure
1640	1640	the manufacturing process;
1641	1641	(E) furniture and other furnishings;
1642	1642	(F) buildings, other than exempt machinery and equipment that is
1643	1643	permanently affixed to or becomes a physical part of the building, and any
1644	1644	other part of real estate that is not otherwise exempt;
1645	1645	(G) building fixtures that are not integral to the manufacturing
1646	1646	operation, such as utility systems for heating, ventilation, air conditioning,
1647	1647	communications, plumbing or electrical;
1648	1648	(H) machinery and equipment used for general plant heating, cooling
1649	1649	and lighting;
1650	1650	(I) motor vehicles that are registered for operation on public
1651	1651	highways; or
1652	1652	(J) employee apparel, except safety and protective apparel that is
1653	1653	purchased by an employer and furnished gratuitously to employees who
1654	1654	are involved in production or research activities.
1655	1655	(6) Paragraphs (3) and (5) shall not be construed as exclusive listings
1656	1656	of the machinery and equipment that qualify or do not qualify as an
1657	1657	integral or essential part of an integrated production operation. When
1658	1658	machinery or equipment is used as an integral or essential part of
1659	1659	production operations part of the time and for nonproduction purposes at
1660	1660	other times, the primary use of the machinery or equipment shall
1661	1661	determine whether or not such machinery or equipment qualifies for
1662	1662	exemption.
1663	1663	(7) The secretary of revenue shall adopt rules and regulations
1664	1664	necessary to administer the provisions of this subsection;
1665	1665	(ll) all sales of educational materials purchased for distribution to the
1666	1666	public at no charge by a nonprofit corporation organized for the purpose of
1667	1667	encouraging, fostering and conducting programs for the improvement of
1668	1668	public health, except that for taxable years commencing after December
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1712	1712	31, 2013, this subsection shall not apply to any sales of such materials
1713	1713	purchased by a nonprofit corporation which performs any abortion, as
1714	1714	defined in K.S.A. 65-6701, and amendments thereto;
1715	1715	(mm) all sales of seeds and tree seedlings; fertilizers, insecticides,
1716	1716	herbicides, germicides, pesticides and fungicides; and services, purchased
1717	1717	and used for the purpose of producing plants in order to prevent soil
1718	1718	erosion on land devoted to agricultural use;
1719	1719	(nn) except as otherwise provided in this act, all sales of services
1720	1720	rendered by an advertising agency or licensed broadcast station or any
1721	1721	member, agent or employee thereof;
1722	1722	(oo) all sales of tangible personal property purchased by a community
1723	1723	action group or agency for the exclusive purpose of repairing or
1724	1724	weatherizing housing occupied by low-income individuals;
1725	1725	(pp) all sales of drill bits and explosives actually utilized in the
1726	1726	exploration and production of oil or gas;
1727	1727	(qq) all sales of tangible personal property and services purchased by
1728	1728	a nonprofit museum or historical society or any combination thereof,
1729	1729	including a nonprofit organization that is organized for the purpose of
1730	1730	stimulating public interest in the exploration of space by providing
1731	1731	educational information, exhibits and experiences, that is exempt from
1732	1732	federal income taxation pursuant to section 501(c)(3) of the federal
1733	1733	internal revenue code of 1986;
1734	1734	(rr) all sales of tangible personal property that will admit the
1735	1735	purchaser thereof to any annual event sponsored by a nonprofit
1736	1736	organization that is exempt from federal income taxation pursuant to
1737	1737	section 501(c)(3) of the federal internal revenue code of 1986, except that
1738	1738	for taxable years commencing after December 31, 2013, this subsection
1739	1739	shall not apply to any sales of such tangible personal property purchased
1740	1740	by a nonprofit organization which performs any abortion, as defined in
1741	1741	K.S.A. 65-6701, and amendments thereto;
1742	1742	(ss) all sales of tangible personal property and services purchased by
1743	1743	a public broadcasting station licensed by the federal communications
1744	1744	commission as a noncommercial educational television or radio station;
1745	1745	(tt) all sales of tangible personal property and services purchased by
1746	1746	or on behalf of a not-for-profit corporation that is exempt from federal
1747	1747	income taxation pursuant to section 501(c)(3) of the federal internal
1748	1748	revenue code of 1986, for the sole purpose of constructing a Kansas
1749	1749	Korean War memorial;
1750	1750	(uu) all sales of tangible personal property and services purchased by
1751	1751	or on behalf of any rural volunteer fire-fighting organization for use
1752	1752	exclusively in the performance of its duties and functions;
1753	1753	(vv) all sales of tangible personal property purchased by any of the
1754	1754	following organizations that are exempt from federal income taxation
1755	1755	1
1756	1756	2
1757	1757	3
1758	1758	4
1759	1759	5
1760	1760	6
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1773	1773	19
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1775	1775	21
1776	1776	22
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1779	1779	25
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1783	1783	29
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1785	1785	31
1786	1786	32
1787	1787	33
1788	1788	34
1789	1789	35
1790	1790	36
1791	1791	37
1792	1792	38
1793	1793	39
1794	1794	40
1795	1795	41
1796	1796	42
1797	1797	43 SB 248 22
1798	1798	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
1799	1799	for the following purposes, and all sales of any such property by or on
1800	1800	behalf of any such organization for any such purpose:
1801	1801	(1) The American heart association, Kansas affiliate, inc. for the
1802	1802	purposes of providing education, training, certification in emergency
1803	1803	cardiac care, research and other related services to reduce disability and
1804	1804	death from cardiovascular diseases and stroke;
1805	1805	(2) the Kansas alliance for the mentally ill, inc. for the purpose of
1806	1806	advocacy for persons with mental illness and to education, research and
1807	1807	support for their families;
1808	1808	(3) the Kansas mental illness awareness council for the purposes of
1809	1809	advocacy for persons who are mentally ill and for education, research and
1810	1810	support for them and their families;
1811	1811	(4) the American diabetes association Kansas affiliate, inc. for the
1812	1812	purpose of eliminating diabetes through medical research, public education
1813	1813	focusing on disease prevention and education, patient education including
1814	1814	information on coping with diabetes, and professional education and
1815	1815	training;
1816	1816	(5) the American lung association of Kansas, inc. for the purpose of
1817	1817	eliminating all lung diseases through medical research, public education
1818	1818	including information on coping with lung diseases, professional education
1819	1819	and training related to lung disease and other related services to reduce the
1820	1820	incidence of disability and death due to lung disease;
1821	1821	(6) the Kansas chapters of the Alzheimer's disease and related
1822	1822	disorders association, inc. for the purpose of providing assistance and
1823	1823	support to persons in Kansas with Alzheimer's disease, and their families
1824	1824	and caregivers;
1825	1825	(7) the Kansas chapters of the Parkinson's disease association for the
1826	1826	purpose of eliminating Parkinson's disease through medical research and
1827	1827	public and professional education related to such disease;
1828	1828	(8) the national kidney foundation of Kansas and western Missouri
1829	1829	for the purpose of eliminating kidney disease through medical research
1830	1830	and public and private education related to such disease;
1831	1831	(9) the heartstrings community foundation for the purpose of
1832	1832	providing training, employment and activities for adults with
1833	1833	developmental disabilities;
1834	1834	(10) the cystic fibrosis foundation, heart of America chapter, for the
1835	1835	purposes of assuring the development of the means to cure and control
1836	1836	cystic fibrosis and improving the quality of life for those with the disease;
1837	1837	(11) the spina bifida association of Kansas for the purpose of
1838	1838	providing financial, educational and practical aid to families and
1839	1839	individuals with spina bifida. Such aid includes, but is not limited to,
1840	1840	funding for medical devices, counseling and medical educational
1841	1841	1
1842	1842	2
1843	1843	3
1844	1844	4
1845	1845	5
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1875	1875	35
1876	1876	36
1877	1877	37
1878	1878	38
1879	1879	39
1880	1880	40
1881	1881	41
1882	1882	42
1883	1883	43 SB 248 23
1884	1884	opportunities;
1885	1885	(12) the CHWC, Inc., for the purpose of rebuilding urban core
1886	1886	neighborhoods through the construction of new homes, acquiring and
1887	1887	renovating existing homes and other related activities, and promoting
1888	1888	economic development in such neighborhoods;
1889	1889	(13) the cross-lines cooperative council for the purpose of providing
1890	1890	social services to low income individuals and families;
1891	1891	(14) the dreams work, inc., for the purpose of providing young adult
1892	1892	day services to individuals with developmental disabilities and assisting
1893	1893	families in avoiding institutional or nursing home care for a
1894	1894	developmentally disabled member of their family;
1895	1895	(15) the KSDS, Inc., for the purpose of promoting the independence
1896	1896	and inclusion of people with disabilities as fully participating and
1897	1897	contributing members of their communities and society through the
1898	1898	training and providing of guide and service dogs to people with
1899	1899	disabilities, and providing disability education and awareness to the
1900	1900	general public;
1901	1901	(16) the lyme association of greater Kansas City, Inc., for the purpose
1902	1902	of providing support to persons with lyme disease and public education
1903	1903	relating to the prevention, treatment and cure of lyme disease;
1904	1904	(17) the dream factory, inc., for the purpose of granting the dreams of
1905	1905	children with critical and chronic illnesses;
1906	1906	(18) the Ottawa Suzuki strings, inc., for the purpose of providing
1907	1907	students and families with education and resources necessary to enable
1908	1908	each child to develop fine character and musical ability to the fullest
1909	1909	potential;
1910	1910	(19) the international association of lions clubs for the purpose of
1911	1911	creating and fostering a spirit of understanding among all people for
1912	1912	humanitarian needs by providing voluntary services through community
1913	1913	involvement and international cooperation;
1914	1914	(20) the Johnson county young matrons, inc., for the purpose of
1915	1915	promoting a positive future for members of the community through
1916	1916	volunteerism, financial support and education through the efforts of an all
1917	1917	volunteer organization;
1918	1918	(21) the American cancer society, inc., for the purpose of eliminating
1919	1919	cancer as a major health problem by preventing cancer, saving lives and
1920	1920	diminishing suffering from cancer, through research, education, advocacy
1921	1921	and service;
1922	1922	(22) the community services of Shawnee, inc., for the purpose of
1923	1923	providing food and clothing to those in need;
1924	1924	(23) the angel babies association, for the purpose of providing
1925	1925	assistance, support and items of necessity to teenage mothers and their
1926	1926	babies; and
1927	1927	1
1928	1928	2
1929	1929	3
1930	1930	4
1931	1931	5
1932	1932	6
1933	1933	7
1934	1934	8
1935	1935	9
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1938	1938	12
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1960	1960	34
1961	1961	35
1962	1962	36
1963	1963	37
1964	1964	38
1965	1965	39
1966	1966	40
1967	1967	41
1968	1968	42
1969	1969	43 SB 248 24
1970	1970	(24) the Kansas fairgrounds foundation for the purpose of the
1971	1971	preservation, renovation and beautification of the Kansas state fairgrounds;
1972	1972	(ww) all sales of tangible personal property purchased by the habitat
1973	1973	for humanity for the exclusive use of being incorporated within a housing
1974	1974	project constructed by such organization;
1975	1975	(xx) all sales of tangible personal property and services purchased by
1976	1976	a nonprofit zoo that is exempt from federal income taxation pursuant to
1977	1977	section 501(c)(3) of the federal internal revenue code of 1986, or on behalf
1978	1978	of such zoo by an entity itself exempt from federal income taxation
1979	1979	pursuant to section 501(c)(3) of the federal internal revenue code of 1986
1980	1980	contracted with to operate such zoo and all sales of tangible personal
1981	1981	property or services purchased by a contractor for the purpose of
1982	1982	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
1983	1983	furnishing or remodeling facilities for any nonprofit zoo that would be
1984	1984	exempt from taxation under the provisions of this section if purchased
1985	1985	directly by such nonprofit zoo or the entity operating such zoo. Nothing in
1986	1986	this subsection shall be deemed to exempt the purchase of any construction
1987	1987	machinery, equipment or tools used in the constructing, equipping,
1988	1988	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
1989	1989	facilities for any nonprofit zoo. When any nonprofit zoo shall contract for
1990	1990	the purpose of constructing, equipping, reconstructing, maintaining,
1991	1991	repairing, enlarging, furnishing or remodeling facilities, it shall obtain
1992	1992	from the state and furnish to the contractor an exemption certificate for the
1993	1993	project involved, and the contractor may purchase materials for
1994	1994	incorporation in such project. The contractor shall furnish the number of
1995	1995	such certificate to all suppliers from whom such purchases are made, and
1996	1996	such suppliers shall execute invoices covering the same bearing the
1997	1997	number of such certificate. Upon completion of the project the contractor
1998	1998	shall furnish to the nonprofit zoo concerned a sworn statement, on a form
1999	1999	to be provided by the director of taxation, that all purchases so made were
2000	2000	entitled to exemption under this subsection. All invoices shall be held by
2001	2001	the contractor for a period of five years and shall be subject to audit by the
2002	2002	director of taxation. If any materials purchased under such a certificate are
2003	2003	found not to have been incorporated in the building or other project or not
2004	2004	to have been returned for credit or the sales or compensating tax otherwise
2005	2005	imposed upon such materials that will not be so incorporated in the
2006	2006	building or other project reported and paid by such contractor to the
2007	2007	director of taxation not later than the 20
2008	2008	th
2009	2009	day of the month following the
2010	2010	close of the month in which it shall be determined that such materials will
2011	2011	not be used for the purpose for which such certificate was issued, the
2012	2012	nonprofit zoo concerned shall be liable for tax on all materials purchased
2013	2013	for the project, and upon payment thereof it may recover the same from
2014	2014	the contractor together with reasonable attorney fees. Any contractor or
2015	2015	1
2016	2016	2
2017	2017	3
2018	2018	4
2019	2019	5
2020	2020	6
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2053	2053	39
2054	2054	40
2055	2055	41
2056	2056	42
2057	2057	43 SB 248 25
2058	2058	any agent, employee or subcontractor thereof, who shall use or otherwise
2059	2059	dispose of any materials purchased under such a certificate for any purpose
2060	2060	other than that for which such a certificate is issued without the payment
2061	2061	of the sales or compensating tax otherwise imposed upon such materials,
2062	2062	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
2063	2063	subject to the penalties provided for in K.S.A. 79-3615(h), and
2064	2064	amendments thereto;
2065	2065	(yy) all sales of tangible personal property and services purchased by
2066	2066	a parent-teacher association or organization, and all sales of tangible
2067	2067	personal property by or on behalf of such association or organization;
2068	2068	(zz) all sales of machinery and equipment purchased by over-the-air,
2069	2069	free access radio or television station that is used directly and primarily for
2070	2070	the purpose of producing a broadcast signal or is such that the failure of
2071	2071	the machinery or equipment to operate would cause broadcasting to cease.
2072	2072	For purposes of this subsection, machinery and equipment shall include,
2073	2073	but not be limited to, that required by rules and regulations of the federal
2074	2074	communications commission, and all sales of electricity which are
2075	2075	essential or necessary for the purpose of producing a broadcast signal or is
2076	2076	such that the failure of the electricity would cause broadcasting to cease;
2077	2077	(aaa) all sales of tangible personal property and services purchased by
2078	2078	a religious organization that is exempt from federal income taxation
2079	2079	pursuant to section 501(c)(3) of the federal internal revenue code, and used
2080	2080	exclusively for religious purposes, and all sales of tangible personal
2081	2081	property or services purchased by a contractor for the purpose of
2082	2082	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
2083	2083	furnishing or remodeling facilities for any such organization that would be
2084	2084	exempt from taxation under the provisions of this section if purchased
2085	2085	directly by such organization. Nothing in this subsection shall be deemed
2086	2086	to exempt the purchase of any construction machinery, equipment or tools
2087	2087	used in the constructing, equipping, reconstructing, maintaining, repairing,
2088	2088	enlarging, furnishing or remodeling facilities for any such organization.
2089	2089	When any such organization shall contract for the purpose of constructing,
2090	2090	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2091	2091	remodeling facilities, it shall obtain from the state and furnish to the
2092	2092	contractor an exemption certificate for the project involved, and the
2093	2093	contractor may purchase materials for incorporation in such project. The
2094	2094	contractor shall furnish the number of such certificate to all suppliers from
2095	2095	whom such purchases are made, and such suppliers shall execute invoices
2096	2096	covering the same bearing the number of such certificate. Upon
2097	2097	completion of the project the contractor shall furnish to such organization
2098	2098	concerned a sworn statement, on a form to be provided by the director of
2099	2099	taxation, that all purchases so made were entitled to exemption under this
2100	2100	subsection. All invoices shall be held by the contractor for a period of five
2101	2101	1
2102	2102	2
2103	2103	3
2104	2104	4
2105	2105	5
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2109	2109	9
2110	2110	10
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2133	2133	33
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2135	2135	35
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2137	2137	37
2138	2138	38
2139	2139	39
2140	2140	40
2141	2141	41
2142	2142	42
2143	2143	43 SB 248 26
2144	2144	years and shall be subject to audit by the director of taxation. If any
2145	2145	materials purchased under such a certificate are found not to have been
2146	2146	incorporated in the building or other project or not to have been returned
2147	2147	for credit or the sales or compensating tax otherwise imposed upon such
2148	2148	materials that will not be so incorporated in the building or other project
2149	2149	reported and paid by such contractor to the director of taxation not later
2150	2150	than the 20
2151	2151	th
2152	2152	day of the month following the close of the month in which it
2153	2153	shall be determined that such materials will not be used for the purpose for
2154	2154	which such certificate was issued, such organization concerned shall be
2155	2155	liable for tax on all materials purchased for the project, and upon payment
2156	2156	thereof it may recover the same from the contractor together with
2157	2157	reasonable attorney fees. Any contractor or any agent, employee or
2158	2158	subcontractor thereof, who shall use or otherwise dispose of any materials
2159	2159	purchased under such a certificate for any purpose other than that for
2160	2160	which such a certificate is issued without the payment of the sales or
2161	2161	compensating tax otherwise imposed upon such materials, shall be guilty
2162	2162	of a misdemeanor and, upon conviction therefor, shall be subject to the
2163	2163	penalties provided for in K.S.A. 79-3615(h), and amendments thereto.
2164	2164	Sales tax paid on and after July 1, 1998, but prior to the effective date of
2165	2165	this act upon the gross receipts received from any sale exempted by the
2166	2166	amendatory provisions of this subsection shall be refunded. Each claim for
2167	2167	a sales tax refund shall be verified and submitted to the director of taxation
2168	2168	upon forms furnished by the director and shall be accompanied by any
2169	2169	additional documentation required by the director. The director shall
2170	2170	review each claim and shall refund that amount of sales tax paid as
2171	2171	determined under the provisions of this subsection. All refunds shall be
2172	2172	paid from the sales tax refund fund upon warrants of the director of
2173	2173	accounts and reports pursuant to vouchers approved by the director or the
2174	2174	director's designee;
2175	2175	(bbb) all sales of food for human consumption by an organization that
2176	2176	is exempt from federal income taxation pursuant to section 501(c)(3) of
2177	2177	the federal internal revenue code of 1986, pursuant to a food distribution
2178	2178	program that offers such food at a price below cost in exchange for the
2179	2179	performance of community service by the purchaser thereof;
2180	2180	(ccc) on and after July 1, 1999, all sales of tangible personal property
2181	2181	and services purchased by a primary care clinic or health center the
2182	2182	primary purpose of which is to provide services to medically underserved
2183	2183	individuals and families, and that is exempt from federal income taxation
2184	2184	pursuant to section 501(c)(3) of the federal internal revenue code, and all
2185	2185	sales of tangible personal property or services purchased by a contractor
2186	2186	for the purpose of constructing, equipping, reconstructing, maintaining,
2187	2187	repairing, enlarging, furnishing or remodeling facilities for any such clinic
2188	2188	or center that would be exempt from taxation under the provisions of this
2189	2189	1
2190	2190	2
2191	2191	3
2192	2192	4
2193	2193	5
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2228	2228	40
2229	2229	41
2230	2230	42
2231	2231	43 SB 248 27
2232	2232	section if purchased directly by such clinic or center, except that for
2233	2233	taxable years commencing after December 31, 2013, this subsection shall
2234	2234	not apply to any sales of such tangible personal property and services
2235	2235	purchased by a primary care clinic or health center which performs any
2236	2236	abortion, as defined in K.S.A. 65-6701, and amendments thereto. Nothing
2237	2237	in this subsection shall be deemed to exempt the purchase of any
2238	2238	construction machinery, equipment or tools used in the constructing,
2239	2239	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2240	2240	remodeling facilities for any such clinic or center. When any such clinic or
2241	2241	center shall contract for the purpose of constructing, equipping,
2242	2242	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2243	2243	facilities, it shall obtain from the state and furnish to the contractor an
2244	2244	exemption certificate for the project involved, and the contractor may
2245	2245	purchase materials for incorporation in such project. The contractor shall
2246	2246	furnish the number of such certificate to all suppliers from whom such
2247	2247	purchases are made, and such suppliers shall execute invoices covering the
2248	2248	same bearing the number of such certificate. Upon completion of the
2249	2249	project the contractor shall furnish to such clinic or center concerned a
2250	2250	sworn statement, on a form to be provided by the director of taxation, that
2251	2251	all purchases so made were entitled to exemption under this subsection.
2252	2252	All invoices shall be held by the contractor for a period of five years and
2253	2253	shall be subject to audit by the director of taxation. If any materials
2254	2254	purchased under such a certificate are found not to have been incorporated
2255	2255	in the building or other project or not to have been returned for credit or
2256	2256	the sales or compensating tax otherwise imposed upon such materials that
2257	2257	will not be so incorporated in the building or other project reported and
2258	2258	paid by such contractor to the director of taxation not later than the 20
2259	2259	th
2260	2260	day of the month following the close of the month in which it shall be
2261	2261	determined that such materials will not be used for the purpose for which
2262	2262	such certificate was issued, such clinic or center concerned shall be liable
2263	2263	for tax on all materials purchased for the project, and upon payment
2264	2264	thereof it may recover the same from the contractor together with
2265	2265	reasonable attorney fees. Any contractor or any agent, employee or
2266	2266	subcontractor thereof, who shall use or otherwise dispose of any materials
2267	2267	purchased under such a certificate for any purpose other than that for
2268	2268	which such a certificate is issued without the payment of the sales or
2269	2269	compensating tax otherwise imposed upon such materials, shall be guilty
2270	2270	of a misdemeanor and, upon conviction therefor, shall be subject to the
2271	2271	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2272	2272	(ddd) on and after January 1, 1999, and before January 1, 2000, all
2273	2273	sales of materials and services purchased by any class II or III railroad as
2274	2274	classified by the federal surface transportation board for the construction,
2275	2275	renovation, repair or replacement of class II or III railroad track and
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2318	2318	43 SB 248 28
2319	2319	facilities used directly in interstate commerce. In the event any such track
2320	2320	or facility for which materials and services were purchased sales tax
2321	2321	exempt is not operational for five years succeeding the allowance of such
2322	2322	exemption, the total amount of sales tax that would have been payable
2323	2323	except for the operation of this subsection shall be recouped in accordance
2324	2324	with rules and regulations adopted for such purpose by the secretary of
2325	2325	revenue;
2326	2326	(eee) on and after January 1, 1999, and before January 1, 2001, all
2327	2327	sales of materials and services purchased for the original construction,
2328	2328	reconstruction, repair or replacement of grain storage facilities, including
2329	2329	railroad sidings providing access thereto;
2330	2330	(fff) all sales of material handling equipment, racking systems and
2331	2331	other related machinery and equipment that is used for the handling,
2332	2332	movement or storage of tangible personal property in a warehouse or
2333	2333	distribution facility in this state; all sales of installation, repair and
2334	2334	maintenance services performed on such machinery and equipment; and
2335	2335	all sales of repair and replacement parts for such machinery and
2336	2336	equipment. For purposes of this subsection, a warehouse or distribution
2337	2337	facility means a single, fixed location that consists of buildings or
2338	2338	structures in a contiguous area where storage or distribution operations are
2339	2339	conducted that are separate and apart from the business' retail operations,
2340	2340	if any, and that do not otherwise qualify for exemption as occurring at a
2341	2341	manufacturing or processing plant or facility. Material handling and
2342	2342	storage equipment shall include aeration, dust control, cleaning, handling
2343	2343	and other such equipment that is used in a public grain warehouse or other
2344	2344	commercial grain storage facility, whether used for grain handling, grain
2345	2345	storage, grain refining or processing, or other grain treatment operation;
2346	2346	(ggg) all sales of tangible personal property and services purchased
2347	2347	by or on behalf of the Kansas academy of science, which is exempt from
2348	2348	federal income taxation pursuant to section 501(c)(3) of the federal
2349	2349	internal revenue code of 1986, and used solely by such academy for the
2350	2350	preparation, publication and dissemination of education materials;
2351	2351	(hhh) all sales of tangible personal property and services purchased
2352	2352	by or on behalf of all domestic violence shelters that are member agencies
2353	2353	of the Kansas coalition against sexual and domestic violence;
2354	2354	(iii) all sales of personal property and services purchased by an
2355	2355	organization that is exempt from federal income taxation pursuant to
2356	2356	section 501(c)(3) of the federal internal revenue code of 1986, and such
2357	2357	personal property and services are used by any such organization in the
2358	2358	collection, storage and distribution of food products to nonprofit
2359	2359	organizations that distribute such food products to persons pursuant to a
2360	2360	food distribution program on a charitable basis without fee or charge, and
2361	2361	all sales of tangible personal property or services purchased by a
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2403	2403	42
2404	2404	43 SB 248 29
2405	2405	contractor for the purpose of constructing, equipping, reconstructing,
2406	2406	maintaining, repairing, enlarging, furnishing or remodeling facilities used
2407	2407	for the collection and storage of such food products for any such
2408	2408	organization which is exempt from federal income taxation pursuant to
2409	2409	section 501(c)(3) of the federal internal revenue code of 1986, that would
2410	2410	be exempt from taxation under the provisions of this section if purchased
2411	2411	directly by such organization. Nothing in this subsection shall be deemed
2412	2412	to exempt the purchase of any construction machinery, equipment or tools
2413	2413	used in the constructing, equipping, reconstructing, maintaining, repairing,
2414	2414	enlarging, furnishing or remodeling facilities for any such organization.
2415	2415	When any such organization shall contract for the purpose of constructing,
2416	2416	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2417	2417	remodeling facilities, it shall obtain from the state and furnish to the
2418	2418	contractor an exemption certificate for the project involved, and the
2419	2419	contractor may purchase materials for incorporation in such project. The
2420	2420	contractor shall furnish the number of such certificate to all suppliers from
2421	2421	whom such purchases are made, and such suppliers shall execute invoices
2422	2422	covering the same bearing the number of such certificate. Upon
2423	2423	completion of the project the contractor shall furnish to such organization
2424	2424	concerned a sworn statement, on a form to be provided by the director of
2425	2425	taxation, that all purchases so made were entitled to exemption under this
2426	2426	subsection. All invoices shall be held by the contractor for a period of five
2427	2427	years and shall be subject to audit by the director of taxation. If any
2428	2428	materials purchased under such a certificate are found not to have been
2429	2429	incorporated in such facilities or not to have been returned for credit or the
2430	2430	sales or compensating tax otherwise imposed upon such materials that will
2431	2431	not be so incorporated in such facilities reported and paid by such
2432	2432	contractor to the director of taxation not later than the 20
2433	2433	th
2434	2434	day of the
2435	2435	month following the close of the month in which it shall be determined
2436	2436	that such materials will not be used for the purpose for which such
2437	2437	certificate was issued, such organization concerned shall be liable for tax
2438	2438	on all materials purchased for the project, and upon payment thereof it
2439	2439	may recover the same from the contractor together with reasonable
2440	2440	attorney fees. Any contractor or any agent, employee or subcontractor
2441	2441	thereof, who shall use or otherwise dispose of any materials purchased
2442	2442	under such a certificate for any purpose other than that for which such a
2443	2443	certificate is issued without the payment of the sales or compensating tax
2444	2444	otherwise imposed upon such materials, shall be guilty of a misdemeanor
2445	2445	and, upon conviction therefor, shall be subject to the penalties provided for
2446	2446	in K.S.A. 79-3615(h), and amendments thereto. Sales tax paid on and after
2447	2447	July 1, 2005, but prior to the effective date of this act upon the gross
2448	2448	receipts received from any sale exempted by the amendatory provisions of
2449	2449	this subsection shall be refunded. Each claim for a sales tax refund shall be
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2492	2492	43 SB 248 30
2493	2493	verified and submitted to the director of taxation upon forms furnished by
2494	2494	the director and shall be accompanied by any additional documentation
2495	2495	required by the director. The director shall review each claim and shall
2496	2496	refund that amount of sales tax paid as determined under the provisions of
2497	2497	this subsection. All refunds shall be paid from the sales tax refund fund
2498	2498	upon warrants of the director of accounts and reports pursuant to vouchers
2499	2499	approved by the director or the director's designee;
2500	2500	(jjj) all sales of dietary supplements dispensed pursuant to a
2501	2501	prescription order by a licensed practitioner or a mid-level practitioner as
2502	2502	defined by K.S.A. 65-1626, and amendments thereto. As used in this
2503	2503	subsection, "dietary supplement" means any product, other than tobacco,
2504	2504	intended to supplement the diet that: (1) Contains one or more of the
2505	2505	following dietary ingredients: A vitamin, a mineral, an herb or other
2506	2506	botanical, an amino acid, a dietary substance for use by humans to
2507	2507	supplement the diet by increasing the total dietary intake or a concentrate,
2508	2508	metabolite, constituent, extract or combination of any such ingredient; (2)
2509	2509	is intended for ingestion in tablet, capsule, powder, softgel, gelcap or
2510	2510	liquid form, or if not intended for ingestion, in such a form, is not
2511	2511	represented as conventional food and is not represented for use as a sole
2512	2512	item of a meal or of the diet; and (3) is required to be labeled as a dietary
2513	2513	supplement, identifiable by the supplemental facts box found on the label
2514	2514	and as required pursuant to 21 C.F.R. § 101.36;
2515	2515	(lll) all sales of tangible personal property and services purchased by
2516	2516	special olympics Kansas, inc. for the purpose of providing year-round
2517	2517	sports training and athletic competition in a variety of olympic-type sports
2518	2518	for individuals with intellectual disabilities by giving them continuing
2519	2519	opportunities to develop physical fitness, demonstrate courage, experience
2520	2520	joy and participate in a sharing of gifts, skills and friendship with their
2521	2521	families, other special olympics athletes and the community, and activities
2522	2522	provided or sponsored by such organization, and all sales of tangible
2523	2523	personal property by or on behalf of any such organization;
2524	2524	(mmm) all sales of tangible personal property purchased by or on
2525	2525	behalf of the Marillac center, inc., which is exempt from federal income
2526	2526	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
2527	2527	for the purpose of providing psycho-social-biological and special
2528	2528	education services to children, and all sales of any such property by or on
2529	2529	behalf of such organization for such purpose;
2530	2530	(nnn) all sales of tangible personal property and services purchased
2531	2531	by the west Sedgwick county-sunrise rotary club and sunrise charitable
2532	2532	fund for the purpose of constructing a boundless playground which is an
2533	2533	integrated, barrier free and developmentally advantageous play
2534	2534	environment for children of all abilities and disabilities;
2535	2535	(ooo) all sales of tangible personal property by or on behalf of a
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2578	2578	43 SB 248 31
2579	2579	public library serving the general public and supported in whole or in part
2580	2580	with tax money or a not-for-profit organization whose purpose is to raise
2581	2581	funds for or provide services or other benefits to any such public library;
2582	2582	(ppp) all sales of tangible personal property and services purchased
2583	2583	by or on behalf of a homeless shelter that is exempt from federal income
2584	2584	taxation pursuant to section 501(c)(3) of the federal income tax code of
2585	2585	1986, and used by any such homeless shelter to provide emergency and
2586	2586	transitional housing for individuals and families experiencing
2587	2587	homelessness, and all sales of any such property by or on behalf of any
2588	2588	such homeless shelter for any such purpose;
2589	2589	(qqq) all sales of tangible personal property and services purchased
2590	2590	by TLC for children and families, inc., hereinafter referred to as TLC,
2591	2591	which is exempt from federal income taxation pursuant to section 501(c)
2592	2592	(3) of the federal internal revenue code of 1986, and such property and
2593	2593	services are used for the purpose of providing emergency shelter and
2594	2594	treatment for abused and neglected children as well as meeting additional
2595	2595	critical needs for children, juveniles and family, and all sales of any such
2596	2596	property by or on behalf of TLC for any such purpose; and all sales of
2597	2597	tangible personal property or services purchased by a contractor for the
2598	2598	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2599	2599	remodeling facilities for the operation of services for TLC for any such
2600	2600	purpose that would be exempt from taxation under the provisions of this
2601	2601	section if purchased directly by TLC. Nothing in this subsection shall be
2602	2602	deemed to exempt the purchase of any construction machinery, equipment
2603	2603	or tools used in the constructing, maintaining, repairing, enlarging,
2604	2604	furnishing or remodeling such facilities for TLC. When TLC contracts for
2605	2605	the purpose of constructing, maintaining, repairing, enlarging, furnishing
2606	2606	or remodeling such facilities, it shall obtain from the state and furnish to
2607	2607	the contractor an exemption certificate for the project involved, and the
2608	2608	contractor may purchase materials for incorporation in such project. The
2609	2609	contractor shall furnish the number of such certificate to all suppliers from
2610	2610	whom such purchases are made, and such suppliers shall execute invoices
2611	2611	covering the same bearing the number of such certificate. Upon
2612	2612	completion of the project the contractor shall furnish to TLC a sworn
2613	2613	statement, on a form to be provided by the director of taxation, that all
2614	2614	purchases so made were entitled to exemption under this subsection. All
2615	2615	invoices shall be held by the contractor for a period of five years and shall
2616	2616	be subject to audit by the director of taxation. If any materials purchased
2617	2617	under such a certificate are found not to have been incorporated in the
2618	2618	building or other project or not to have been returned for credit or the sales
2619	2619	or compensating tax otherwise imposed upon such materials that will not
2620	2620	be so incorporated in the building or other project reported and paid by
2621	2621	such contractor to the director of taxation not later than the 20
2622	2622	th
2623	2623	day of the
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2625	2625	2
2626	2626	3
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2666	2666	43 SB 248 32
2667	2667	month following the close of the month in which it shall be determined
2668	2668	that such materials will not be used for the purpose for which such
2669	2669	certificate was issued, TLC shall be liable for tax on all materials
2670	2670	purchased for the project, and upon payment thereof it may recover the
2671	2671	same from the contractor together with reasonable attorney fees. Any
2672	2672	contractor or any agent, employee or subcontractor thereof, who shall use
2673	2673	or otherwise dispose of any materials purchased under such a certificate
2674	2674	for any purpose other than that for which such a certificate is issued
2675	2675	without the payment of the sales or compensating tax otherwise imposed
2676	2676	upon such materials, shall be guilty of a misdemeanor and, upon
2677	2677	conviction therefor, shall be subject to the penalties provided for in K.S.A.
2678	2678	79-3615(h), and amendments thereto;
2679	2679	(rrr) all sales of tangible personal property and services purchased by
2680	2680	any county law library maintained pursuant to law and sales of tangible
2681	2681	personal property and services purchased by an organization that would
2682	2682	have been exempt from taxation under the provisions of this subsection if
2683	2683	purchased directly by the county law library for the purpose of providing
2684	2684	legal resources to attorneys, judges, students and the general public, and
2685	2685	all sales of any such property by or on behalf of any such county law
2686	2686	library;
2687	2687	(sss) all sales of tangible personal property and services purchased by
2688	2688	catholic charities or youthville, hereinafter referred to as charitable family
2689	2689	providers, which is exempt from federal income taxation pursuant to
2690	2690	section 501(c)(3) of the federal internal revenue code of 1986, and which
2691	2691	such property and services are used for the purpose of providing
2692	2692	emergency shelter and treatment for abused and neglected children as well
2693	2693	as meeting additional critical needs for children, juveniles and family, and
2694	2694	all sales of any such property by or on behalf of charitable family
2695	2695	providers for any such purpose; and all sales of tangible personal property
2696	2696	or services purchased by a contractor for the purpose of constructing,
2697	2697	maintaining, repairing, enlarging, furnishing or remodeling facilities for
2698	2698	the operation of services for charitable family providers for any such
2699	2699	purpose which would be exempt from taxation under the provisions of this
2700	2700	section if purchased directly by charitable family providers. Nothing in
2701	2701	this subsection shall be deemed to exempt the purchase of any construction
2702	2702	machinery, equipment or tools used in the constructing, maintaining,
2703	2703	repairing, enlarging, furnishing or remodeling such facilities for charitable
2704	2704	family providers. When charitable family providers contracts for the
2705	2705	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2706	2706	remodeling such facilities, it shall obtain from the state and furnish to the
2707	2707	contractor an exemption certificate for the project involved, and the
2708	2708	contractor may purchase materials for incorporation in such project. The
2709	2709	contractor shall furnish the number of such certificate to all suppliers from
2710	2710	1
2711	2711	2
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2736	2736	27
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2749	2749	40
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2752	2752	43 SB 248 33
2753	2753	whom such purchases are made, and such suppliers shall execute invoices
2754	2754	covering the same bearing the number of such certificate. Upon
2755	2755	completion of the project the contractor shall furnish to charitable family
2756	2756	providers a sworn statement, on a form to be provided by the director of
2757	2757	taxation, that all purchases so made were entitled to exemption under this
2758	2758	subsection. All invoices shall be held by the contractor for a period of five
2759	2759	years and shall be subject to audit by the director of taxation. If any
2760	2760	materials purchased under such a certificate are found not to have been
2761	2761	incorporated in the building or other project or not to have been returned
2762	2762	for credit or the sales or compensating tax otherwise imposed upon such
2763	2763	materials that will not be so incorporated in the building or other project
2764	2764	reported and paid by such contractor to the director of taxation not later
2765	2765	than the 20
2766	2766	th
2767	2767	day of the month following the close of the month in which it
2768	2768	shall be determined that such materials will not be used for the purpose for
2769	2769	which such certificate was issued, charitable family providers shall be
2770	2770	liable for tax on all materials purchased for the project, and upon payment
2771	2771	thereof it may recover the same from the contractor together with
2772	2772	reasonable attorney fees. Any contractor or any agent, employee or
2773	2773	subcontractor thereof, who shall use or otherwise dispose of any materials
2774	2774	purchased under such a certificate for any purpose other than that for
2775	2775	which such a certificate is issued without the payment of the sales or
2776	2776	compensating tax otherwise imposed upon such materials, shall be guilty
2777	2777	of a misdemeanor and, upon conviction therefor, shall be subject to the
2778	2778	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2779	2779	(ttt) all sales of tangible personal property or services purchased by a
2780	2780	contractor for a project for the purpose of restoring, constructing,
2781	2781	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2782	2782	remodeling a home or facility owned by a nonprofit museum that has been
2783	2783	granted an exemption pursuant to subsection (qq), which such home or
2784	2784	facility is located in a city that has been designated as a qualified
2785	2785	hometown pursuant to the provisions of K.S.A. 75-5071 et seq., and
2786	2786	amendments thereto, and which such project is related to the purposes of
2787	2787	K.S.A. 75-5071 et seq., and amendments thereto, and that would be
2788	2788	exempt from taxation under the provisions of this section if purchased
2789	2789	directly by such nonprofit museum. Nothing in this subsection shall be
2790	2790	deemed to exempt the purchase of any construction machinery, equipment
2791	2791	or tools used in the restoring, constructing, equipping, reconstructing,
2792	2792	maintaining, repairing, enlarging, furnishing or remodeling a home or
2793	2793	facility for any such nonprofit museum. When any such nonprofit museum
2794	2794	shall contract for the purpose of restoring, constructing, equipping,
2795	2795	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2796	2796	a home or facility, it shall obtain from the state and furnish to the
2797	2797	contractor an exemption certificate for the project involved, and the
2798	2798	1
2799	2799	2
2800	2800	3
2801	2801	4
2802	2802	5
2803	2803	6
2804	2804	7
2805	2805	8
2806	2806	9
2807	2807	10
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2826	2826	29
2827	2827	30
2828	2828	31
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2830	2830	33
2831	2831	34
2832	2832	35
2833	2833	36
2834	2834	37
2835	2835	38
2836	2836	39
2837	2837	40
2838	2838	41
2839	2839	42
2840	2840	43 SB 248 34
2841	2841	contractor may purchase materials for incorporation in such project. The
2842	2842	contractor shall furnish the number of such certificates to all suppliers
2843	2843	from whom such purchases are made, and such suppliers shall execute
2844	2844	invoices covering the same bearing the number of such certificate. Upon
2845	2845	completion of the project, the contractor shall furnish to such nonprofit
2846	2846	museum a sworn statement on a form to be provided by the director of
2847	2847	taxation that all purchases so made were entitled to exemption under this
2848	2848	subsection. All invoices shall be held by the contractor for a period of five
2849	2849	years and shall be subject to audit by the director of taxation. If any
2850	2850	materials purchased under such a certificate are found not to have been
2851	2851	incorporated in the building or other project or not to have been returned
2852	2852	for credit or the sales or compensating tax otherwise imposed upon such
2853	2853	materials that will not be so incorporated in a home or facility or other
2854	2854	project reported and paid by such contractor to the director of taxation not
2855	2855	later than the 20
2856	2856	th
2857	2857	day of the month following the close of the month in
2858	2858	which it shall be determined that such materials will not be used for the
2859	2859	purpose for which such certificate was issued, such nonprofit museum
2860	2860	shall be liable for tax on all materials purchased for the project, and upon
2861	2861	payment thereof it may recover the same from the contractor together with
2862	2862	reasonable attorney fees. Any contractor or any agent, employee or
2863	2863	subcontractor thereof, who shall use or otherwise dispose of any materials
2864	2864	purchased under such a certificate for any purpose other than that for
2865	2865	which such a certificate is issued without the payment of the sales or
2866	2866	compensating tax otherwise imposed upon such materials, shall be guilty
2867	2867	of a misdemeanor and, upon conviction therefor, shall be subject to the
2868	2868	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2869	2869	(uuu) all sales of tangible personal property and services purchased
2870	2870	by Kansas children's service league, hereinafter referred to as KCSL,
2871	2871	which is exempt from federal income taxation pursuant to section 501(c)
2872	2872	(3) of the federal internal revenue code of 1986, and which such property
2873	2873	and services are used for the purpose of providing for the prevention and
2874	2874	treatment of child abuse and maltreatment as well as meeting additional
2875	2875	critical needs for children, juveniles and family, and all sales of any such
2876	2876	property by or on behalf of KCSL for any such purpose; and all sales of
2877	2877	tangible personal property or services purchased by a contractor for the
2878	2878	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2879	2879	remodeling facilities for the operation of services for KCSL for any such
2880	2880	purpose that would be exempt from taxation under the provisions of this
2881	2881	section if purchased directly by KCSL. Nothing in this subsection shall be
2882	2882	deemed to exempt the purchase of any construction machinery, equipment
2883	2883	or tools used in the constructing, maintaining, repairing, enlarging,
2884	2884	furnishing or remodeling such facilities for KCSL. When KCSL contracts
2885	2885	for the purpose of constructing, maintaining, repairing, enlarging,
2886	2886	1
2887	2887	2
2888	2888	3
2889	2889	4
2890	2890	5
2891	2891	6
2892	2892	7
2893	2893	8
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2910	2910	25
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2914	2914	29
2915	2915	30
2916	2916	31
2917	2917	32
2918	2918	33
2919	2919	34
2920	2920	35
2921	2921	36
2922	2922	37
2923	2923	38
2924	2924	39
2925	2925	40
2926	2926	41
2927	2927	42
2928	2928	43 SB 248 35
2929	2929	furnishing or remodeling such facilities, it shall obtain from the state and
2930	2930	furnish to the contractor an exemption certificate for the project involved,
2931	2931	and the contractor may purchase materials for incorporation in such
2932	2932	project. The contractor shall furnish the number of such certificate to all
2933	2933	suppliers from whom such purchases are made, and such suppliers shall
2934	2934	execute invoices covering the same bearing the number of such certificate.
2935	2935	Upon completion of the project the contractor shall furnish to KCSL a
2936	2936	sworn statement, on a form to be provided by the director of taxation, that
2937	2937	all purchases so made were entitled to exemption under this subsection.
2938	2938	All invoices shall be held by the contractor for a period of five years and
2939	2939	shall be subject to audit by the director of taxation. If any materials
2940	2940	purchased under such a certificate are found not to have been incorporated
2941	2941	in the building or other project or not to have been returned for credit or
2942	2942	the sales or compensating tax otherwise imposed upon such materials that
2943	2943	will not be so incorporated in the building or other project reported and
2944	2944	paid by such contractor to the director of taxation not later than the 20
2945	2945	th
2946	2946	day of the month following the close of the month in which it shall be
2947	2947	determined that such materials will not be used for the purpose for which
2948	2948	such certificate was issued, KCSL shall be liable for tax on all materials
2949	2949	purchased for the project, and upon payment thereof it may recover the
2950	2950	same from the contractor together with reasonable attorney fees. Any
2951	2951	contractor or any agent, employee or subcontractor thereof, who shall use
2952	2952	or otherwise dispose of any materials purchased under such a certificate
2953	2953	for any purpose other than that for which such a certificate is issued
2954	2954	without the payment of the sales or compensating tax otherwise imposed
2955	2955	upon such materials, shall be guilty of a misdemeanor and, upon
2956	2956	conviction therefor, shall be subject to the penalties provided for in K.S.A.
2957	2957	79-3615(h), and amendments thereto;
2958	2958	(vvv) all sales of tangible personal property or services, including the
2959	2959	renting and leasing of tangible personal property or services, purchased by
2960	2960	jazz in the woods, inc., a Kansas corporation that is exempt from federal
2961	2961	income taxation pursuant to section 501(c)(3) of the federal internal
2962	2962	revenue code, for the purpose of providing jazz in the woods, an event
2963	2963	benefiting children-in-need and other nonprofit charities assisting such
2964	2964	children, and all sales of any such property by or on behalf of such
2965	2965	organization for such purpose;
2966	2966	(www) all sales of tangible personal property purchased by or on
2967	2967	behalf of the Frontenac education foundation, which is exempt from
2968	2968	federal income taxation pursuant to section 501(c)(3) of the federal
2969	2969	internal revenue code, for the purpose of providing education support for
2970	2970	students, and all sales of any such property by or on behalf of such
2971	2971	organization for such purpose;
2972	2972	(xxx) all sales of personal property and services purchased by the
2973	2973	1
2974	2974	2
2975	2975	3
2976	2976	4
2977	2977	5
2978	2978	6
2979	2979	7
2980	2980	8
2981	2981	9
2982	2982	10
2983	2983	11
2984	2984	12
2985	2985	13
2986	2986	14
2987	2987	15
2988	2988	16
2989	2989	17
2990	2990	18
2991	2991	19
2992	2992	20
2993	2993	21
2994	2994	22
2995	2995	23
2996	2996	24
2997	2997	25
2998	2998	26
2999	2999	27
3000	3000	28
3001	3001	29
3002	3002	30
3003	3003	31
3004	3004	32
3005	3005	33
3006	3006	34
3007	3007	35
3008	3008	36
3009	3009	37
3010	3010	38
3011	3011	39
3012	3012	40
3013	3013	41
3014	3014	42
3015	3015	43 SB 248 36
3016	3016	booth theatre foundation, inc., an organization, which is exempt from
3017	3017	federal income taxation pursuant to section 501(c)(3) of the federal
3018	3018	internal revenue code of 1986, and which such personal property and
3019	3019	services are used by any such organization in the constructing, equipping,
3020	3020	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
3021	3021	of the booth theatre, and all sales of tangible personal property or services
3022	3022	purchased by a contractor for the purpose of constructing, equipping,
3023	3023	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
3024	3024	the booth theatre for such organization, that would be exempt from
3025	3025	taxation under the provisions of this section if purchased directly by such
3026	3026	organization. Nothing in this subsection shall be deemed to exempt the
3027	3027	purchase of any construction machinery, equipment or tools used in the
3028	3028	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
3029	3029	furnishing or remodeling facilities for any such organization. When any
3030	3030	such organization shall contract for the purpose of constructing, equipping,
3031	3031	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
3032	3032	facilities, it shall obtain from the state and furnish to the contractor an
3033	3033	exemption certificate for the project involved, and the contractor may
3034	3034	purchase materials for incorporation in such project. The contractor shall
3035	3035	furnish the number of such certificate to all suppliers from whom such
3036	3036	purchases are made, and such suppliers shall execute invoices covering the
3037	3037	same bearing the number of such certificate. Upon completion of the
3038	3038	project the contractor shall furnish to such organization concerned a sworn
3039	3039	statement, on a form to be provided by the director of taxation, that all
3040	3040	purchases so made were entitled to exemption under this subsection. All
3041	3041	invoices shall be held by the contractor for a period of five years and shall
3042	3042	be subject to audit by the director of taxation. If any materials purchased
3043	3043	under such a certificate are found not to have been incorporated in such
3044	3044	facilities or not to have been returned for credit or the sales or
3045	3045	compensating tax otherwise imposed upon such materials that will not be
3046	3046	so incorporated in such facilities reported and paid by such contractor to
3047	3047	the director of taxation not later than the 20
3048	3048	th
3049	3049	day of the month following
3050	3050	the close of the month in which it shall be determined that such materials
3051	3051	will not be used for the purpose for which such certificate was issued, such
3052	3052	organization concerned shall be liable for tax on all materials purchased
3053	3053	for the project, and upon payment thereof it may recover the same from
3054	3054	the contractor together with reasonable attorney fees. Any contractor or
3055	3055	any agent, employee or subcontractor thereof, who shall use or otherwise
3056	3056	dispose of any materials purchased under such a certificate for any purpose
3057	3057	other than that for which such a certificate is issued without the payment
3058	3058	of the sales or compensating tax otherwise imposed upon such materials,
3059	3059	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3060	3060	subject to the penalties provided for in K.S.A. 79-3615(h), and
3061	3061	1
3062	3062	2
3063	3063	3
3064	3064	4
3065	3065	5
3066	3066	6
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3085	3085	25
3086	3086	26
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3090	3090	30
3091	3091	31
3092	3092	32
3093	3093	33
3094	3094	34
3095	3095	35
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3097	3097	37
3098	3098	38
3099	3099	39
3100	3100	40
3101	3101	41
3102	3102	42
3103	3103	43 SB 248 37
3104	3104	amendments thereto. Sales tax paid on and after January 1, 2007, but prior
3105	3105	to the effective date of this act upon the gross receipts received from any
3106	3106	sale which would have been exempted by the provisions of this subsection
3107	3107	had such sale occurred after the effective date of this act shall be refunded.
3108	3108	Each claim for a sales tax refund shall be verified and submitted to the
3109	3109	director of taxation upon forms furnished by the director and shall be
3110	3110	accompanied by any additional documentation required by the director.
3111	3111	The director shall review each claim and shall refund that amount of sales
3112	3112	tax paid as determined under the provisions of this subsection. All refunds
3113	3113	shall be paid from the sales tax refund fund upon warrants of the director
3114	3114	of accounts and reports pursuant to vouchers approved by the director or
3115	3115	the director's designee;
3116	3116	(yyy) all sales of tangible personal property and services purchased
3117	3117	by TLC charities foundation, inc., hereinafter referred to as TLC charities,
3118	3118	which is exempt from federal income taxation pursuant to section 501(c)
3119	3119	(3) of the federal internal revenue code of 1986, and which such property
3120	3120	and services are used for the purpose of encouraging private philanthropy
3121	3121	to further the vision, values, and goals of TLC for children and families,
3122	3122	inc.; and all sales of such property and services by or on behalf of TLC
3123	3123	charities for any such purpose and all sales of tangible personal property or
3124	3124	services purchased by a contractor for the purpose of constructing,
3125	3125	maintaining, repairing, enlarging, furnishing or remodeling facilities for
3126	3126	the operation of services for TLC charities for any such purpose that would
3127	3127	be exempt from taxation under the provisions of this section if purchased
3128	3128	directly by TLC charities. Nothing in this subsection shall be deemed to
3129	3129	exempt the purchase of any construction machinery, equipment or tools
3130	3130	used in the constructing, maintaining, repairing, enlarging, furnishing or
3131	3131	remodeling such facilities for TLC charities. When TLC charities contracts
3132	3132	for the purpose of constructing, maintaining, repairing, enlarging,
3133	3133	furnishing or remodeling such facilities, it shall obtain from the state and
3134	3134	furnish to the contractor an exemption certificate for the project involved,
3135	3135	and the contractor may purchase materials for incorporation in such
3136	3136	project. The contractor shall furnish the number of such certificate to all
3137	3137	suppliers from whom such purchases are made, and such suppliers shall
3138	3138	execute invoices covering the same bearing the number of such certificate.
3139	3139	Upon completion of the project the contractor shall furnish to TLC
3140	3140	charities a sworn statement, on a form to be provided by the director of
3141	3141	taxation, that all purchases so made were entitled to exemption under this
3142	3142	subsection. All invoices shall be held by the contractor for a period of five
3143	3143	years and shall be subject to audit by the director of taxation. If any
3144	3144	materials purchased under such a certificate are found not to have been
3145	3145	incorporated in the building or other project or not to have been returned
3146	3146	for credit or the sales or compensating tax otherwise imposed upon such
3147	3147	1
3148	3148	2
3149	3149	3
3150	3150	4
3151	3151	5
3152	3152	6
3153	3153	7
3154	3154	8
3155	3155	9
3156	3156	10
3157	3157	11
3158	3158	12
3159	3159	13
3160	3160	14
3161	3161	15
3162	3162	16
3163	3163	17
3164	3164	18
3165	3165	19
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3168	3168	22
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3171	3171	25
3172	3172	26
3173	3173	27
3174	3174	28
3175	3175	29
3176	3176	30
3177	3177	31
3178	3178	32
3179	3179	33
3180	3180	34
3181	3181	35
3182	3182	36
3183	3183	37
3184	3184	38
3185	3185	39
3186	3186	40
3187	3187	41
3188	3188	42
3189	3189	43 SB 248 38
3190	3190	materials that will not be incorporated into the building or other project
3191	3191	reported and paid by such contractor to the director of taxation not later
3192	3192	than the 20
3193	3193	th
3194	3194	day of the month following the close of the month in which it
3195	3195	shall be determined that such materials will not be used for the purpose for
3196	3196	which such certificate was issued, TLC charities shall be liable for tax on
3197	3197	all materials purchased for the project, and upon payment thereof it may
3198	3198	recover the same from the contractor together with reasonable attorney
3199	3199	fees. Any contractor or any agent, employee or subcontractor thereof, who
3200	3200	shall use or otherwise dispose of any materials purchased under such a
3201	3201	certificate for any purpose other than that for which such a certificate is
3202	3202	issued without the payment of the sales or compensating tax otherwise
3203	3203	imposed upon such materials, shall be guilty of a misdemeanor and, upon
3204	3204	conviction therefor, shall be subject to the penalties provided for in K.S.A.
3205	3205	79-3615(h), and amendments thereto;
3206	3206	(zzz) all sales of tangible personal property purchased by the rotary
3207	3207	club of shawnee foundation, which is exempt from federal income taxation
3208	3208	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
3209	3209	as amended, used for the purpose of providing contributions to community
3210	3210	service organizations and scholarships;
3211	3211	(aaaa) all sales of personal property and services purchased by or on
3212	3212	behalf of victory in the valley, inc., which is exempt from federal income
3213	3213	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3214	3214	for the purpose of providing a cancer support group and services for
3215	3215	persons with cancer, and all sales of any such property by or on behalf of
3216	3216	any such organization for any such purpose;
3217	3217	(bbbb) all sales of entry or participation fees, charges or tickets by
3218	3218	Guadalupe health foundation, which is exempt from federal income
3219	3219	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3220	3220	for such organization's annual fundraising event which purpose is to
3221	3221	provide health care services for uninsured workers;
3222	3222	(cccc) all sales of tangible personal property or services purchased by
3223	3223	or on behalf of wayside waifs, inc., which is exempt from federal income
3224	3224	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3225	3225	for the purpose of providing such organization's annual fundraiser, an
3226	3226	event whose purpose is to support the care of homeless and abandoned
3227	3227	animals, animal adoption efforts, education programs for children and
3228	3228	efforts to reduce animal over-population and animal welfare services, and
3229	3229	all sales of any such property, including entry or participation fees or
3230	3230	charges, by or on behalf of such organization for such purpose;
3231	3231	(dddd) all sales of tangible personal property or services purchased
3232	3232	by or on behalf of goodwill industries or Easter seals of Kansas, inc., both
3233	3233	of which are exempt from federal income taxation pursuant to section
3234	3234	501(c)(3) of the federal internal revenue code, for the purpose of providing
3235	3235	1
3236	3236	2
3237	3237	3
3238	3238	4
3239	3239	5
3240	3240	6
3241	3241	7
3242	3242	8
3243	3243	9
3244	3244	10
3245	3245	11
3246	3246	12
3247	3247	13
3248	3248	14
3249	3249	15
3250	3250	16
3251	3251	17
3252	3252	18
3253	3253	19
3254	3254	20
3255	3255	21
3256	3256	22
3257	3257	23
3258	3258	24
3259	3259	25
3260	3260	26
3261	3261	27
3262	3262	28
3263	3263	29
3264	3264	30
3265	3265	31
3266	3266	32
3267	3267	33
3268	3268	34
3269	3269	35
3270	3270	36
3271	3271	37
3272	3272	38
3273	3273	39
3274	3274	40
3275	3275	41
3276	3276	42
3277	3277	43 SB 248 39
3278	3278	education, training and employment opportunities for people with
3279	3279	disabilities and other barriers to employment;
3280	3280	(eeee) all sales of tangible personal property or services purchased by
3281	3281	or on behalf of all American beef battalion, inc., which is exempt from
3282	3282	federal income taxation pursuant to section 501(c)(3) of the federal
3283	3283	internal revenue code, for the purpose of educating, promoting and
3284	3284	participating as a contact group through the beef cattle industry in order to
3285	3285	carry out such projects that provide support and morale to members of the
3286	3286	United States armed forces and military services;
3287	3287	(ffff) all sales of tangible personal property and services purchased by
3288	3288	sheltered living, inc., which is exempt from federal income taxation
3289	3289	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
3290	3290	and which such property and services are used for the purpose of
3291	3291	providing residential and day services for people with developmental
3292	3292	disabilities or intellectual disability, or both, and all sales of any such
3293	3293	property by or on behalf of sheltered living, inc., for any such purpose; and
3294	3294	all sales of tangible personal property or services purchased by a
3295	3295	contractor for the purpose of rehabilitating, constructing, maintaining,
3296	3296	repairing, enlarging, furnishing or remodeling homes and facilities for
3297	3297	sheltered living, inc., for any such purpose that would be exempt from
3298	3298	taxation under the provisions of this section if purchased directly by
3299	3299	sheltered living, inc. Nothing in this subsection shall be deemed to exempt
3300	3300	the purchase of any construction machinery, equipment or tools used in the
3301	3301	constructing, maintaining, repairing, enlarging, furnishing or remodeling
3302	3302	such homes and facilities for sheltered living, inc. When sheltered living,
3303	3303	inc., contracts for the purpose of rehabilitating, constructing, maintaining,
3304	3304	repairing, enlarging, furnishing or remodeling such homes and facilities, it
3305	3305	shall obtain from the state and furnish to the contractor an exemption
3306	3306	certificate for the project involved, and the contractor may purchase
3307	3307	materials for incorporation in such project. The contractor shall furnish the
3308	3308	number of such certificate to all suppliers from whom such purchases are
3309	3309	made, and such suppliers shall execute invoices covering the same bearing
3310	3310	the number of such certificate. Upon completion of the project the
3311	3311	contractor shall furnish to sheltered living, inc., a sworn statement, on a
3312	3312	form to be provided by the director of taxation, that all purchases so made
3313	3313	were entitled to exemption under this subsection. All invoices shall be held
3314	3314	by the contractor for a period of five years and shall be subject to audit by
3315	3315	the director of taxation. If any materials purchased under such a certificate
3316	3316	are found not to have been incorporated in the building or other project or
3317	3317	not to have been returned for credit or the sales or compensating tax
3318	3318	otherwise imposed upon such materials that will not be so incorporated in
3319	3319	the building or other project reported and paid by such contractor to the
3320	3320	director of taxation not later than the 20
3321	3321	th
3322	3322	day of the month following the
3323	3323	1
3324	3324	2
3325	3325	3
3326	3326	4
3327	3327	5
3328	3328	6
3329	3329	7
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3365	3365	43 SB 248 40
3366	3366	close of the month in which it shall be determined that such materials will
3367	3367	not be used for the purpose for which such certificate was issued, sheltered
3368	3368	living, inc., shall be liable for tax on all materials purchased for the
3369	3369	project, and upon payment thereof it may recover the same from the
3370	3370	contractor together with reasonable attorney fees. Any contractor or any
3371	3371	agent, employee or subcontractor thereof, who shall use or otherwise
3372	3372	dispose of any materials purchased under such a certificate for any purpose
3373	3373	other than that for which such a certificate is issued without the payment
3374	3374	of the sales or compensating tax otherwise imposed upon such materials,
3375	3375	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3376	3376	subject to the penalties provided for in K.S.A. 79-3615(h), and
3377	3377	amendments thereto;
3378	3378	(gggg) all sales of game birds for which the primary purpose is use in
3379	3379	hunting;
3380	3380	(hhhh) all sales of tangible personal property or services purchased
3381	3381	on or after July 1, 2014, for the purpose of and in conjunction with
3382	3382	constructing, reconstructing, enlarging or remodeling a business identified
3383	3383	under the North American industry classification system (NAICS)
3384	3384	subsectors 1123, 1124, 112112, 112120 or 112210, and the sale and
3385	3385	installation of machinery and equipment purchased for installation at any
3386	3386	such business. The exemption provided in this subsection shall not apply
3387	3387	to projects that have actual total costs less than $50,000. When a person
3388	3388	contracts for the construction, reconstruction, enlargement or remodeling
3389	3389	of any such business, such person shall obtain from the state and furnish to
3390	3390	the contractor an exemption certificate for the project involved, and the
3391	3391	contractor may purchase materials, machinery and equipment for
3392	3392	incorporation in such project. The contractor shall furnish the number of
3393	3393	such certificates to all suppliers from whom such purchases are made, and
3394	3394	such suppliers shall execute invoices covering the same bearing the
3395	3395	number of such certificate. Upon completion of the project, the contractor
3396	3396	shall furnish to the owner of the business a sworn statement, on a form to
3397	3397	be provided by the director of taxation, that all purchases so made were
3398	3398	entitled to exemption under this subsection. All invoices shall be held by
3399	3399	the contractor for a period of five years and shall be subject to audit by the
3400	3400	director of taxation. Any contractor or any agent, employee or
3401	3401	subcontractor of the contractor, who shall use or otherwise dispose of any
3402	3402	materials, machinery or equipment purchased under such a certificate for
3403	3403	any purpose other than that for which such a certificate is issued without
3404	3404	the payment of the sales or compensating tax otherwise imposed thereon,
3405	3405	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3406	3406	subject to the penalties provided for in K.S.A. 79-3615(h), and
3407	3407	amendments thereto;
3408	3408	(iiii) all sales of tangible personal property or services purchased by a
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3451	3451	43 SB 248 41
3452	3452	contractor for the purpose of constructing, maintaining, repairing,
3453	3453	enlarging, furnishing or remodeling facilities for the operation of services
3454	3454	for Wichita children's home for any such purpose that would be exempt
3455	3455	from taxation under the provisions of this section if purchased directly by
3456	3456	Wichita children's home. Nothing in this subsection shall be deemed to
3457	3457	exempt the purchase of any construction machinery, equipment or tools
3458	3458	used in the constructing, maintaining, repairing, enlarging, furnishing or
3459	3459	remodeling such facilities for Wichita children's home. When Wichita
3460	3460	children's home contracts for the purpose of constructing, maintaining,
3461	3461	repairing, enlarging, furnishing or remodeling such facilities, it shall obtain
3462	3462	from the state and furnish to the contractor an exemption certificate for the
3463	3463	project involved, and the contractor may purchase materials for
3464	3464	incorporation in such project. The contractor shall furnish the number of
3465	3465	such certificate to all suppliers from whom such purchases are made, and
3466	3466	such suppliers shall execute invoices covering the same bearing the
3467	3467	number of such certificate. Upon completion of the project, the contractor
3468	3468	shall furnish to Wichita children's home a sworn statement, on a form to be
3469	3469	provided by the director of taxation, that all purchases so made were
3470	3470	entitled to exemption under this subsection. All invoices shall be held by
3471	3471	the contractor for a period of five years and shall be subject to audit by the
3472	3472	director of taxation. If any materials purchased under such a certificate are
3473	3473	found not to have been incorporated in the building or other project or not
3474	3474	to have been returned for credit or the sales or compensating tax otherwise
3475	3475	imposed upon such materials that will not be so incorporated in the
3476	3476	building or other project reported and paid by such contractor to the
3477	3477	director of taxation not later than the 20
3478	3478	th
3479	3479	day of the month following the
3480	3480	close of the month in which it shall be determined that such materials will
3481	3481	not be used for the purpose for which such certificate was issued, Wichita
3482	3482	children's home shall be liable for the tax on all materials purchased for the
3483	3483	project, and upon payment, it may recover the same from the contractor
3484	3484	together with reasonable attorney fees. Any contractor or any agent,
3485	3485	employee or subcontractor, who shall use or otherwise dispose of any
3486	3486	materials purchased under such a certificate for any purpose other than that
3487	3487	for which such a certificate is issued without the payment of the sales or
3488	3488	compensating tax otherwise imposed upon such materials, shall be guilty
3489	3489	of a misdemeanor and, upon conviction, shall be subject to the penalties
3490	3490	provided for in K.S.A. 79-3615(h), and amendments thereto;
3491	3491	(jjjj) all sales of tangible personal property or services purchased by
3492	3492	or on behalf of the beacon, inc., that is exempt from federal income
3493	3493	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3494	3494	for the purpose of providing those desiring help with food, shelter, clothing
3495	3495	and other necessities of life during times of special need;
3496	3496	(kkkk) all sales of tangible personal property and services purchased
3497	3497	1
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3538	3538	42
3539	3539	43 SB 248 42
3540	3540	by or on behalf of reaching out from within, inc., which is exempt from
3541	3541	federal income taxation pursuant to section 501(c)(3) of the federal
3542	3542	internal revenue code, for the purpose of sponsoring self-help programs for
3543	3543	incarcerated persons that will enable such incarcerated persons to become
3544	3544	role models for non-violence while in correctional facilities and productive
3545	3545	family members and citizens upon return to the community;
3546	3546	(llll) all sales of tangible personal property and services purchased by
3547	3547	Gove county healthcare endowment foundation, inc., which is exempt
3548	3548	from federal income taxation pursuant to section 501(c)(3) of the federal
3549	3549	internal revenue code of 1986, and which such property and services are
3550	3550	used for the purpose of constructing and equipping an airport in Quinter,
3551	3551	Kansas, and all sales of tangible personal property or services purchased
3552	3552	by a contractor for the purpose of constructing and equipping an airport in
3553	3553	Quinter, Kansas, for such organization, that would be exempt from
3554	3554	taxation under the provisions of this section if purchased directly by such
3555	3555	organization. Nothing in this subsection shall be deemed to exempt the
3556	3556	purchase of any construction machinery, equipment or tools used in the
3557	3557	constructing or equipping of facilities for such organization. When such
3558	3558	organization shall contract for the purpose of constructing or equipping an
3559	3559	airport in Quinter, Kansas, it shall obtain from the state and furnish to the
3560	3560	contractor an exemption certificate for the project involved, and the
3561	3561	contractor may purchase materials for incorporation in such project. The
3562	3562	contractor shall furnish the number of such certificate to all suppliers from
3563	3563	whom such purchases are made, and such suppliers shall execute invoices
3564	3564	covering the same bearing the number of such certificate. Upon
3565	3565	completion of the project, the contractor shall furnish to such organization
3566	3566	concerned a sworn statement, on a form to be provided by the director of
3567	3567	taxation, that all purchases so made were entitled to exemption under this
3568	3568	subsection. All invoices shall be held by the contractor for a period of five
3569	3569	years and shall be subject to audit by the director of taxation. If any
3570	3570	materials purchased under such a certificate are found not to have been
3571	3571	incorporated in such facilities or not to have been returned for credit or the
3572	3572	sales or compensating tax otherwise imposed upon such materials that will
3573	3573	not be so incorporated in such facilities reported and paid by such
3574	3574	contractor to the director of taxation no later than the 20
3575	3575	th
3576	3576	day of the month
3577	3577	following the close of the month in which it shall be determined that such
3578	3578	materials will not be used for the purpose for which such certificate was
3579	3579	issued, such organization concerned shall be liable for tax on all materials
3580	3580	purchased for the project, and upon payment thereof it may recover the
3581	3581	same from the contractor together with reasonable attorney fees. Any
3582	3582	contractor or any agent, employee or subcontractor thereof, who purchased
3583	3583	under such a certificate for any purpose other than that for which such a
3584	3584	certificate is issued without the payment of the sales or compensating tax
3585	3585	1
3586	3586	2
3587	3587	3
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3627	3627	43 SB 248 43
3628	3628	otherwise imposed upon such materials, shall be guilty of a misdemeanor
3629	3629	and, upon conviction therefor, shall be subject to the penalties provided for
3630	3630	in K.S.A. 79-3615(h), and amendments thereto. The provisions of this
3631	3631	subsection shall expire and have no effect on and after July 1, 2019;
3632	3632	(mmmm) all sales of gold or silver coins; and palladium, platinum,
3633	3633	gold or silver bullion. For the purposes of this subsection, "bullion" means
3634	3634	bars, ingots or commemorative medallions of gold, silver, platinum,
3635	3635	palladium, or a combination thereof, for which the value of the metal
3636	3636	depends on its content and not the form;
3637	3637	(nnnn) all sales of tangible personal property or services purchased
3638	3638	by friends of hospice of Jefferson county, an organization that is exempt
3639	3639	from federal income taxation pursuant to section 501(c)(3) of the federal
3640	3640	internal revenue code of 1986, for the purpose of providing support to the
3641	3641	Jefferson county hospice agency in end-of-life care of Jefferson county
3642	3642	families, friends and neighbors, and all sales of entry or participation fees,
3643	3643	charges or tickets by friends of hospice of Jefferson county for such
3644	3644	organization's fundraising event for such purpose; and
3645	3645	(oooo) all sales of tangible personal property or services purchased
3646	3646	for the purpose of and in conjunction with constructing, reconstructing,
3647	3647	enlarging or remodeling a qualified business facility by a qualified firm or
3648	3648	qualified supplier that meets the requirements established in K.S.A. 2022
3649	3649	Supp. 74-50,312 and 74-50,319, and amendments thereto, and that has
3650	3650	been approved for a project exemption certificate by the secretary of
3651	3651	commerce, and the sale and installation of machinery and equipment
3652	3652	purchased by such qualified firm or qualified supplier for installation at
3653	3653	any such qualified business facility. When a person shall contract for the
3654	3654	construction, reconstruction, enlargement or remodeling of any such
3655	3655	qualified business facility, such person shall obtain from the state and
3656	3656	furnish to the contractor an exemption certificate for the project involved,
3657	3657	and the contractor may purchase materials, machinery and equipment for
3658	3658	incorporation in such project. The contractor shall furnish the number of
3659	3659	such certificates to all suppliers from whom such purchases are made, and
3660	3660	such suppliers shall execute invoices covering the same bearing the
3661	3661	number of such certificate. Upon completion of the project, the contractor
3662	3662	shall furnish to the owner of the qualified firm or qualified supplier a
3663	3663	sworn statement, on a form to be provided by the director of taxation, that
3664	3664	all purchases so made were entitled to exemption under this subsection.
3665	3665	All invoices shall be held by the contractor for a period of five years and
3666	3666	shall be subject to audit by the director of taxation. Any contractor or any
3667	3667	agent, employee or subcontractor thereof who shall use or otherwise
3668	3668	dispose of any materials, machinery or equipment purchased under such a
3669	3669	certificate for any purpose other than that for which such a certificate is
3670	3670	issued without the payment of the sales or compensating tax otherwise
3671	3671	1
3672	3672	2
3673	3673	3
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3713	3713	43 SB 248 44
3714	3714	imposed thereon, shall be guilty of a misdemeanor and, upon conviction
3715	3715	therefor, shall be subject to the penalties provided for in K.S.A. 79-
3716	3716	3615(h), and amendments thereto. As used in this subsection, "qualified
3717	3717	business facility," "qualified firm" and "qualified supplier" mean the same
3718	3718	as defined in K.S.A. 2022 Supp. 74-50,311, and amendments thereto; and
3719	3719	(pppp) on and after January 1, 2024, all sales of healthy food for
3720	3720	human consumption. As used in this subsection, "healthy food" means
3721	3721	fruits and vegetables, including fresh, canned, jarred, frozen and dried;
3722	3722	meat, poultry and fish; eggs; milk, including whole, fat-reduced, nonfat,
3723	3723	evaporated, dry, soy and almond; cheese; yogurt; tofu; infant formula;
3724	3724	infant cereal; infant food fruits, vegetables and meats; juice; whole wheat
3725	3725	or whole grain bread; corn or flour tortillas; pasta; brown rice, bulgur,
3726	3726	oatmeal and whole grain barley; breakfast cereals; beans and nuts; and
3727	3727	peanut butter. This exemption shall not apply to prepared food.
3728	3728	Sec. 4. K.S.A. 2022 Supp. 79-3620 is hereby amended to read as
3729	3729	follows: 79-3620. (a) All revenue collected or received by the director of
3730	3730	taxation from the taxes imposed by this act shall be remitted to the state
3731	3731	treasurer in accordance with the provisions of K.S.A. 75-4215, and
3732	3732	amendments thereto. Upon receipt of each such remittance, the state
3733	3733	treasurer shall deposit the entire amount in the state treasury, less amounts
3734	3734	withheld as provided in subsection (b) and amounts credited as provided in
3735	3735	subsections (c), (d) and (e), to the credit of the state general fund.
3736	3736	(b) A refund fund, designated as "sales tax refund fund" not to exceed
3737	3737	$100,000 shall be set apart and maintained by the director from sales tax
3738	3738	collections and estimated tax collections and held by the state treasurer for
3739	3739	prompt payment of all sales tax refunds. Such fund shall be in such
3740	3740	amount, within the limit set by this section, as the director shall determine
3741	3741	is necessary to meet current refunding requirements under this act. In the
3742	3742	event such fund as established by this section is, at any time, insufficient to
3743	3743	provide for the payment of refunds due claimants thereof, the director shall
3744	3744	certify the amount of additional funds required to the director of accounts
3745	3745	and reports who shall promptly transfer the required amount from the state
3746	3746	general fund to the sales tax refund fund, and notify the state treasurer,
3747	3747	who shall make proper entry in the records.
3748	3748	(c) (1) On January 1, 2023 2024, and thereafter, the state treasurer
3749	3749	shall credit 17% of the revenue collected and received from the tax
3750	3750	imposed by K.S.A. 79-3603, and amendments thereto, at the rates
3751	3751	provided in K.S.A. 79-3603, and amendments thereto, and K.S.A. 2022
3752	3752	Supp. 79-3603d, and amendments thereto rate of 6.5%, and deposited as
3753	3753	provided by subsection (a), exclusive of amounts credited pursuant to
3754	3754	subsection (d), in the state highway fund.
3755	3755	(2) On January 1, 2025, and thereafter, the state treasurer shall credit
3756	3756	18% of the revenue collected and received from the tax imposed by K.S.A.
3757	3757	1
3758	3758	2
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3796	3796	40
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3798	3798	42
3799	3799	43 SB 248 45
3800	3800	79-3603, and amendments thereto, at the rates provided in K.S.A. 79-
3801	3801	3603, and amendments thereto, and K.S.A. 2022 Supp. 79-3603d, and
3802	3802	amendments thereto, and deposited as provided by subsection (a),
3803	3803	exclusive of amounts credited pursuant to subsection (d), in the state
3804	3804	highway fund.
3805	3805	(d) The state treasurer shall credit all revenue collected or received
3806	3806	from the tax imposed by K.S.A. 79-3603, and amendments thereto, as
3807	3807	certified by the director, from taxpayers doing business within that portion
3808	3808	of a STAR bond project district occupied by a STAR bond project or
3809	3809	taxpayers doing business with such entity financed by a STAR bond
3810	3810	project as defined in K.S.A. 12-17,162, and amendments thereto, that was
3811	3811	determined by the secretary of commerce to be of statewide as well as
3812	3812	local importance or will create a major tourism area for the state or the
3813	3813	project was designated as a STAR bond project as defined in K.S.A. 12-
3814	3814	17,162, and amendments thereto, to the city bond finance fund, which fund
3815	3815	is hereby created. The provisions of this subsection shall expire when the
3816	3816	total of all amounts credited hereunder and under K.S.A. 79-3710(d), and
3817	3817	amendments thereto, is sufficient to retire the special obligation bonds
3818	3818	issued for the purpose of financing all or a portion of the costs of such
3819	3819	STAR bond project.
3820	3820	(e) All revenue certified by the director of taxation as having been
3821	3821	collected or received from the tax imposed by K.S.A. 79-3603(c), and
3822	3822	amendments thereto, on the sale or furnishing of gas, water, electricity and
3823	3823	heat for use or consumption within the intermodal facility district
3824	3824	described in this subsection, shall be credited by the state treasurer to the
3825	3825	state highway fund. Such revenue may be transferred by the secretary of
3826	3826	transportation to the rail service improvement fund pursuant to law. The
3827	3827	provisions of this subsection shall take effect upon certification by the
3828	3828	secretary of transportation that a notice to proceed has been received for
3829	3829	the construction of the improvements within the intermodal facility
3830	3830	district, but not later than December 31, 2010, and shall expire when the
3831	3831	secretary of revenue determines that the total of all amounts credited
3832	3832	hereunder and pursuant to K.S.A. 79-3710(e), and amendments thereto, is
3833	3833	equal to $53,300,000, but not later than December 31, 2045. Thereafter, all
3834	3834	revenues shall be collected and distributed in accordance with applicable
3835	3835	law. For all tax reporting periods during which the provisions of this
3836	3836	subsection are in effect, none of the exemptions contained in K.S.A. 79-
3837	3837	3601 et seq., and amendments thereto, shall apply to the sale or furnishing
3838	3838	of any gas, water, electricity and heat for use or consumption within the
3839	3839	intermodal facility district. As used in this subsection, "intermodal facility
3840	3840	district" shall consist of an intermodal transportation area as defined by
3841	3841	K.S.A. 12-1770a(oo), and amendments thereto, located in Johnson county
3842	3842	within the polygonal-shaped area having Waverly Road as the eastern
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3844	3844	2
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3886	3886	boundary, 191
3887	3887	st
3888	3888	Street as the southern boundary, Four Corners Road as the
3889	3889	western boundary, and Highway 56 as the northern boundary, and the
3890	3890	polygonal-shaped area having Poplar Road as the eastern boundary, 183
3891	3891	rd
3892	3892	Street as the southern boundary, Waverly Road as the western boundary,
3893	3893	and the BNSF mainline track as the northern boundary, that includes
3894	3894	capital investment in an amount exceeding $150 million for the
3895	3895	construction of an intermodal facility to handle the transfer, storage and
3896	3896	distribution of freight through railway and trucking operations.
3897	3897	Sec. 5. K.S.A. 2022 Supp. 79-3703 is hereby amended to read as
3898	3898	follows: 79-3703. (a) There is hereby levied and there shall be collected
3899	3899	from every person in this state a tax or excise for the privilege of using,
3900	3900	storing, or consuming within this state any article of tangible personal
3901	3901	property. Such tax shall be levied and collected in an amount equal to the
3902	3902	consideration paid by the taxpayer multiplied by the rate of 6.5%.
3903	3903	(b) Commencing on January 1, 2023, and thereafter, the state rate on
3904	3904	the amount equal to the consideration paid by the taxpayer from the sale of
3905	3905	food and food ingredients as provided in K.S.A. 79-3603, and amendments
3906	3906	thereto, shall be as set forth in K.S.A. 2022 Supp. 79-3603d, and
3907	3907	amendments thereto.
3908	3908	(c) On and after January 1, 2023 2024, 17% and on and after January
3909	3909	1, 2025, 18% of the tax rate imposed pursuant to this section and the rate
3910	3910	provided in K.S.A. 2022 Supp. 79-3603d, and amendments thereto, shall
3911	3911	be levied for the state highway fund, the state highway fund purposes and
3912	3912	those purposes specified in K.S.A. 68-416, and amendments thereto, and
3913	3913	all revenue collected and received from such tax levy shall be deposited in
3914	3914	the state highway fund.
3915	3915	(d)(c) Within a redevelopment district established pursuant to K.S.A.
3916	3916	74-8921, and amendments thereto, there is hereby levied and there shall be
3917	3917	collected and paid an additional tax of 2% until the earlier of: (1) The date
3918	3918	the bonds issued to finance or refinance the redevelopment project
3919	3919	undertaken in the district have been paid in full; or (2) the final scheduled
3920	3920	maturity of the first series of bonds issued to finance the redevelopment
3921	3921	project.
3922	3922	(e)(d) All property purchased or leased within or without this state
3923	3923	and subsequently used, stored or consumed in this state shall be subject to
3924	3924	the compensating tax if the same property or transaction would have been
3925	3925	subject to the Kansas retailers' sales tax had the transaction been wholly
3926	3926	within this state.
3927	3927	Sec. 6. K.S.A. 2022 Supp. 79-3710 is hereby amended to read as
3928	3928	follows: 79-3710. (a) All revenue collected or received by the director
3929	3929	under the provisions of this act shall be remitted to the state treasurer in
3930	3930	accordance with the provisions of K.S.A. 75-4215, and amendments
3931	3931	thereto. Upon receipt of each such remittance, the state treasurer shall
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3974	3974	43 SB 248 47
3975	3975	deposit the entire amount in the state treasury, less amounts set apart as
3976	3976	provided in subsection (b) and amounts credited as provided in subsection
3977	3977	(c), (d) and (e), to the credit of the state general fund.
3978	3978	(b) A revolving fund, designated as "compensating tax refund fund"
3979	3979	not to exceed $10,000 shall be set apart and maintained by the director
3980	3980	from compensating tax collections and estimated tax collections and held
3981	3981	by the state treasurer for prompt payment of all compensating tax refunds.
3982	3982	Such fund shall be in such amount, within the limit set by this section, as
3983	3983	the director shall determine is necessary to meet current refunding
3984	3984	requirements under this act.
3985	3985	(c) (1) On January 1, 2023 2024, and thereafter, the state treasurer shall
3986	3986	credit 17% of the revenue collected and received from the tax imposed by
3987	3987	K.S.A. 79-3703, and amendments thereto, at the rates rate provided in
3988	3988	K.S.A. 79-3703, and amendments thereto, and K.S.A. 2022 Supp. 79-
3989	3989	3603d, and amendments thereto, and deposited as provided by subsection
3990	3990	(a), exclusive of amounts credited pursuant to subsection (d), in the state
3991	3991	highway fund.
3992	3992	(2) On January 1, 2025, and thereafter, the state treasurer shall credit
3993	3993	18% of the revenue collected and received from the tax imposed by K.S.A.
3994	3994	79-3703, and amendments thereto, at the rates provided in K.S.A. 79-
3995	3995	3703, and amendments thereto, and K.S.A. 2022 Supp. 79-3603d, and
3996	3996	amendments thereto, and deposited as provided by subsection (a),
3997	3997	exclusive of amounts credited pursuant to subsection (d), in the state
3998	3998	highway fund.
3999	3999	(d) The state treasurer shall credit all revenue collected or received
4000	4000	from the tax imposed by K.S.A. 79-3703, and amendments thereto, as
4001	4001	certified by the director, from taxpayers doing business within that portion
4002	4002	of a redevelopment district occupied by a redevelopment project that was
4003	4003	determined by the secretary of commerce to be of statewide as well as
4004	4004	local importance or will create a major tourism area for the state as defined
4005	4005	in K.S.A. 12-1770a, and amendments thereto, to the city bond finance
4006	4006	fund created by K.S.A. 79-3620(d), and amendments thereto. The
4007	4007	provisions of this subsection shall expire when the total of all amounts
4008	4008	credited hereunder and under K.S.A. 79-3620(d), and amendments thereto,
4009	4009	is sufficient to retire the special obligation bonds issued for the purpose of
4010	4010	financing all or a portion of the costs of such redevelopment project.
4011	4011	This subsection shall not apply to a project designated as a special bond
4012	4012	project as defined in K.S.A. 12-1770a(z), and amendments thereto.
4013	4013	(e) All revenue certified by the director of taxation as having been
4014	4014	collected or received from the tax imposed by K.S.A. 79-3603(c), and
4015	4015	amendments thereto, on the sale or furnishing of gas, water, electricity and
4016	4016	heat for use or consumption within the intermodal facility district
4017	4017	described in this subsection, shall be credited by the state treasurer to the
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4060	4060	43 SB 248 48
4061	4061	state highway fund. Such revenue may be transferred by the secretary of
4062	4062	transportation to the rail service improvement fund pursuant to law. The
4063	4063	provisions of this subsection shall take effect upon certification by the
4064	4064	secretary of transportation that a notice to proceed has been received for
4065	4065	the construction of the improvements within the intermodal facility
4066	4066	district, but not later than December 31, 2010, and shall expire when the
4067	4067	secretary of revenue determines that the total of all amounts credited
4068	4068	hereunder and pursuant to K.S.A. 79-3620(e), and amendments thereto, is
4069	4069	equal to $53,300,000, but not later than December 31, 2045. Thereafter, all
4070	4070	revenues shall be collected and distributed in accordance with applicable
4071	4071	law. For all tax reporting periods during which the provisions of this
4072	4072	subsection are in effect, none of the exemptions contained in K.S.A. 79-
4073	4073	3601 et seq., and amendments thereto, shall apply to the sale or furnishing
4074	4074	of any gas, water, electricity and heat for use or consumption within the
4075	4075	intermodal facility district. As used in this subsection, "intermodal facility
4076	4076	district" shall consist of an intermodal transportation area as defined by
4077	4077	K.S.A. 12-1770a(oo), and amendments thereto, located in Johnson county
4078	4078	within the polygonal-shaped area having Waverly Road as the eastern
4079	4079	boundary, 191
4080	4080	st
4081	4081	Street as the southern boundary, Four Corners Road as the
4082	4082	western boundary, and Highway 56 as the northern boundary, and the
4083	4083	polygonal-shaped area having Poplar Road as the eastern boundary, 183
4084	4084	rd
4085	4085	Street as the southern boundary, Waverly Road as the western boundary,
4086	4086	and the BNSF mainline track as the northern boundary, that includes
4087	4087	capital investment in an amount exceeding $150 million for the
4088	4088	construction of an intermodal facility to handle the transfer, storage and
4089	4089	distribution of freight through railway and trucking operations.
4090	4090	Sec. 7. K.S.A. 12-189a and K.S.A. 2022 Supp. 79-3603, 79-3603d,
4091	4091	79-3606, 79-3620, 79-3703 and 79-3710 are hereby repealed.
4092	4092	Sec. 8. This act shall take effect and be in force from and after
4093	4093	January 1, 2024, and its publication in the statute book.
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