SESSION OF 2025
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2013
As Amended by House Committee on Taxation
Brief*
HB 2013, as amended, would discontinue the sales tax
from sales of cable services subject to the federal franchise
fee for cable operators.
Background
The bill was introduced by the House Committee on
Taxation at the request of a representative of Harris Kelsey.
House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by a representative of Charter
Communications, generally stating the bill would create tax
parity for cable television providers in relation to streaming
services.
Written-only proponent testimony was provided by
Americans for Tax Reform and DISH Network and DIRECTV.
Written-only neutral testimony was provided by a
representative of the Kansas Association of Counties.
Opponent testimony was provided by representatives of
the Kansas County Commissioners Association and League
of Kansas Municipalities. The opponents generally stated the
bill would unduly erode the local sales tax base and
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
https://klrd.gov/ recommended the bill be amended to only apply to the state
sales tax.
Written-only opponent testimony was provided by
representatives of Americans for Prosperity-Kansas and
Brightspeed.
No other testimony was provided.
The House Committee amended the bill to clarify that
the sales tax would only be discontinued for cable providers
subject to the federal franchise fee.
Fiscal Information
According to the Department of Revenue, enactment of
the bill, as amended, would reduce state receipts by $12.1
million in FY 2026, $13.3 million in FY 2027, $13.4 million in
FY 2028, $13.6 million in FY 2029, and $13.7 million in FY
2030.
Of those amounts, State General Fund receipts would
be reduced by $9.9 million in FY 2026, $10.9 million in FY
2027, $11.0 million in FY 2028, $11.2 million in FY 2029, and
$11.3 million in FY 2030.
State Highway Fund receipts would be reduced by $2.2
million in 2026, $2.4 million in FY 2027, $2.4 million in FY
2028, $2.4 million in FY 2029, and $2.4 million in FY 2030.
Any fiscal effect associated with the bill is not reflected
in The FY 2026 Governor’s Budget Report.
Taxation; sales tax; cable
2- 2013