KS
Kansas Senate Bill SB421

Kansas 2023-2024 Regular Session

Kansas Senate Bill SB421

Introduced
1/29/24  
Refer
1/30/24  

Caption

Providing a sales tax exemption for exploration place, inc.

Impact

The implementation of SB421 may lead to a more sustainable financial model for Exploration Place. By reducing the sales tax burdens, the organization can allocate funds towards enhancing its facilities and educational programs, ultimately benefiting local schools and educators. Should this bill pass, it could set a precedent for similar financial support structures for other educational entities and not-for-profits in the state, potentially expanding their capabilities to offer programs aimed at increasing public interest in science and education.

Summary

SB421 seeks to provide a sales tax exemption specifically for Exploration Place, Inc., which is a not-for-profit science center that serves the educational needs of the state. The bill emphasizes the significance of organizations like Exploration Place in contributing to educational outreach and STEM-related education initiatives within the community. By exempting sales tax, the bill aims to alleviate financial burdens, allowing the organization to invest more resources in educational programs and community engagement activities.

Contention

Debate surrounding SB421 likely centers on concerns regarding the fairness of tax exemptions and the prioritization of funds. Some legislators and stakeholders may argue that granting a tax exemption to a single organization, even one focused on education, could detract from overall state revenue. Critics may voice concerns about the implications for other educational institutions that do not receive the same support. Additionally, there may be discussions about whether sales tax exemptions are the best method for funding educational initiatives or if alternative funding sources would be more equitable and effective.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2688

Providing a sales tax exemption for exploration place, inc. and the Kansas children's discovery center, inc.

KS HB2819

Senate Substitute for HB 2819 by Committee on Assessment and Taxation - Providing a sales tax exemption for exploration place, inc.

KS SB403

Providing a sales tax exemption for be able, inc.

KS HB2203

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

KS HB2197

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

KS HB2202

Providing a sales tax exemption for sales of over-the-counter drugs.

KS HB2162

Providing for sales tax exemption for hygiene products.

KS SB101

Providing a sales tax exemption for area agencies on aging.

KS HB2098

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

KS HB2765

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

Similar Bills

KS SB169

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

KS HB2773

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

KS SB515

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

KS SB454

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

KS SB520

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

KS SB60

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

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS HB2765

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