Kansas 2025-2026 Regular Session

Kansas House Bill HB2154 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2025
2	2	HOUSE BILL No. 2154
3	3	By Committee on Taxation
4	4	Requested by Katherine Starr on behalf of Turo
5	5	1-29
6	6	AN ACT concerning taxation; relating to rental and leased motor vehicles;
7	7	imposing property tax on rental and leased vehicles and discontinuing
8	8	the excise tax on the rental or lease thereof; amending K.S.A. 8-1,189,
9	9	8-2802, 79-5101 and 79-5117 and K.S.A. 2024 Supp. 79-3606 and
10	10	repealing the existing sections.
11	11	Be it enacted by the Legislature of the State of Kansas:
12	12	Section 1. K.S.A. 8-1,189 is hereby amended to read as follows: 8-
13	13	1,189. (a) Any person registering in this state in excess of 250 motor
14	14	vehicles that are subject to the taxation imposed pursuant to K.S.A. 79-
15	15	5117, and amendments thereto, owned by a car rental company and used
16	16	as a rental or lease vehicle shall register such vehicles with the division of
17	17	vehicles. Such registration shall be submitted electronically with the
18	18	division.
19	19	(b) The division of vehicles shall register and issue a license plate for
20	20	any motor vehicle satisfying the provisions of subsection (a) upon
21	21	payment of all applicable registration fees provided in K.S.A. 8-143, and
22	22	amendments thereto. License plates issued under this subsection shall be
23	23	permanent in nature and designed in such a manner as to remain with the
24	24	motor vehicle so long as the motor vehicle is subject to the taxation
25	25	imposed pursuant to K.S.A. 79-5117, and amendments thereto owned by a
26	26	car rental company and used as a rental or lease vehicle. The license
27	27	plates shall be designed by the division of vehicles and shall be distinct
28	28	from all other license plates and there shall be no year or date listed on the
29	29	license plate. There shall be a marking on the license plate that the license
30	30	plate is a rental fleet plate.
31	31	(c) For any vehicle registered pursuant to this section, the division of
32	32	vehicles shall issue to the person registering such vehicle a registration
33	33	receipt. The registration receipt shall contain the registration number and
34	34	any other statements of facts as may be determined by the division. Such
35	35	registration receipt shall immediately become invalid if the motor vehicle
36	36	is no longer subject to the taxation imposed pursuant to K.S.A. 79-5117,
37	37	and amendments thereto owned by a car rental company and used as a
38	38	rental or lease vehicle.
39	39	(d) License plates and any unused registration fees issued pursuant to
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75	75	this section may be transferable to any other motor vehicle owned by the
76	76	same person so long as such vehicle is subject to the taxation imposed
77	77	pursuant to K.S.A. 79-5117, and amendments thereto owned by a car
78	78	rental company and used as a rental or lease vehicle.
79	79	(e) The division may impose an additional fee in an amount not
80	80	exceeding $1 for each registration issued pursuant to this section. The
81	81	division shall remit all fees received by the division under this section to
82	82	the state treasurer in accordance with the provisions of K.S.A. 75-4215,
83	83	and amendments thereto. Upon receipt of each such remittance, the state
84	84	treasurer shall deposit the entire amount in the state treasury and credit
85	85	such fees in accordance with K.S.A. 8-145, and amendments thereto.
86	86	Sec. 2. K.S.A. 8-2802 is hereby amended to read as follows: 8-2802.
87	87	As used in this act:
88	88	(a) "Act" means the peer-to-peer vehicle sharing program act.
89	89	(b) "Peer-to-peer vehicle sharing" means the authorized use of a
90	90	shared vehicle by an individual other than the shared vehicle's owner
91	91	through a peer-to-peer vehicle sharing program. "Peer-to-peer vehicle
92	92	sharing" does not include:
93	93	(1) The rental or lease of a motor vehicle for purposes of K.S.A. 79-
94	94	5117, and amendments thereto from a car rental company;
95	95	(2) the use of a vehicle for demonstrations purposes; or
96	96	(3) a leased, temporarily loaned or borrowed vehicle owned by a new
97	97	or used vehicle dealer licensed under the provisions of K.S.A. 8-2401 et
98	98	seq., and amendments thereto.
99	99	(c) "Peer-to-peer vehicle sharing program" means a business platform
100	100	that connects vehicle owners with drivers to enable the sharing of vehicles
101	101	for financial consideration. "Peer-to-peer vehicle sharing program" does
102	102	not include:
103	103	(1) A rental car company;
104	104	(2) a lessor, as defined in K.S.A. 50-656, and amendments thereto;
105	105	(3) a service provider who is solely providing hardware or software
106	106	as a service to a person or entity that is not effectuating payment of
107	107	financial consideration for use of a shared vehicle;
108	108	(4) the use of a vehicle for demonstration purposes; or
109	109	(5) a leased, temporarily loaned or borrowed vehicle owned by a new
110	110	or used vehicle dealer licensed under the provisions of K.S.A. 8-2401 et
111	111	seq., and amendments thereto.
112	112	(d) "Vehicle sharing program agreement" means the terms and
113	113	conditions applicable to a shared vehicle owner, a shared vehicle driver
114	114	and a peer-to-peer vehicle sharing program that govern the use of a shared
115	115	vehicle through a peer-to-peer vehicle sharing program. "Vehicle sharing
116	116	program agreement" does not include:
117	117	(1) A rental agreement, as defined in K.S.A. 50-656, and amendments
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161	161	thereto;
162	162	(2) the use of a vehicle for demonstration purposes; or
163	163	(3) a leased, temporarily loaned or borrowed vehicle owned by a used
164	164	or new vehicle dealer licensed under the provisions of K.S.A. 8-2401 et
165	165	seq., and amendments thereto.
166	166	(e) "Shared vehicle" means a vehicle that is available for sharing
167	167	through a peer-to-peer vehicle sharing program. "Shared vehicle" does not
168	168	include:
169	169	(1) A rental vehicle, as defined in K.S.A. 50-656, and amendments
170	170	thereto;
171	171	(2) a vehicle that is used for demonstration purposes; or
172	172	(3) a lease, temporarily loaned or borrowed vehicle owned by a new
173	173	or used vehicle dealer licensed under the provisions of K.S.A. 8-2401 et
174	174	seq., and amendments thereto.
175	175	(f) "Shared vehicle driver" means an individual who has been
176	176	authorized to drive the shared vehicle by the shared vehicle owner under a
177	177	vehicle sharing program agreement. "Shared vehicle driver" does not
178	178	include:
179	179	(1) A lessee, as defined in K.S.A. 50-656, and amendments thereto;
180	180	(2) the operator of a vehicle that is used for demonstration purposes;
181	181	or
182	182	(3) the operator of a leased, temporarily loaned or borrowed vehicle
183	183	owned by a new or used vehicle dealer licensed under the provisions of
184	184	K.S.A. 8-2401 et seq., and amendments thereto.
185	185	(g) (1) "Shared vehicle owner" means the registered owner, or a
186	186	person or entity designated by the registered owner, of a vehicle made
187	187	available for sharing to shared vehicle drivers through a peer-to-peer
188	188	vehicle sharing program.
189	189	(2) "Shared vehicle owner" does not include:
190	190	(A) A lessor, as defined in K.S.A. 50-656, and amendments thereto;
191	191	(B) an owner of a vehicle that is used for demonstration purposes; or
192	192	(C) a leased, temporarily loaned or borrowed vehicle owned by a new
193	193	or used vehicle dealer licensed under the provisions of K.S.A. 8-2401 et
194	194	seq., and amendments thereto.
195	195	(3) A "shared vehicle owner" is not a rental car company, a leasing
196	196	company or any similar term, under any statute or rule and regulation.
197	197	(h) "Vehicle sharing delivery period" means the period of time during
198	198	which a shared vehicle is being delivered to the location of the vehicle
199	199	sharing start time, if applicable, as documented by the governing vehicle
200	200	sharing program agreement.
201	201	(i) "Vehicle sharing period" means the period of time that commences
202	202	with the vehicle sharing delivery period or, if there is no vehicle sharing
203	203	delivery period, that commences with the vehicle sharing start time and, in
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247	247	either case, that ends at the vehicle sharing termination time.
248	248	(j) "Vehicle sharing start time" means the time when the shared
249	249	vehicle becomes subject to the control of the shared vehicle driver at or
250	250	after the time the reservation of a shared vehicle is scheduled to begin as
251	251	documented in the records of a peer-to-peer vehicle sharing program.
252	252	(k) "Vehicle sharing termination time" means the earliest of the
253	253	following events:
254	254	(1) The expiration of the agreed-upon period of time established for
255	255	the use of a shared vehicle according to the terms of the vehicle sharing
256	256	program agreement if the shared vehicle is delivered to the location agreed
257	257	upon in the vehicle sharing program agreement;
258	258	(2) when the shared vehicle is returned to a location as alternatively
259	259	agreed upon by the shared vehicle owner and shared vehicle driver as
260	260	communicated through a peer-to-peer vehicle sharing program and such
261	261	alternatively agreed upon location is incorporated into the vehicle sharing
262	262	program agreement; or
263	263	(3) when the shared vehicle owner or the shared vehicle owner's
264	264	authorized designee takes possession and control of the shared vehicle.
265	265	Sec. 3. K.S.A. 2024 Supp. 79-3606 is hereby amended to read as
266	266	follows: 79-3606. The following shall be exempt from the tax imposed by
267	267	this act:
268	268	(a) All sales of motor-vehicle fuel or other articles upon which a sales
269	269	or excise tax has been paid, not subject to refund, under the laws of this
270	270	state except cigarettes and electronic cigarettes as defined by K.S.A. 79-
271	271	3301, and amendments thereto, including consumable material for such
272	272	electronic cigarettes, cereal malt beverages and malt products as defined
273	273	by K.S.A. 79-3817, and amendments thereto, including wort, liquid malt,
274	274	malt syrup and malt extract, that is not subject to taxation under the
275	275	provisions of K.S.A. 79-41a02, and amendments thereto, motor vehicles
276	276	taxed pursuant to K.S.A. 79-5117, and amendments thereto owned by a
277	277	car rental company and used as a rental or lease vehicle, tires taxed
278	278	pursuant to K.S.A. 65-3424d, and amendments thereto, drycleaning and
279	279	laundry services taxed pursuant to K.S.A. 65-34,150, and amendments
280	280	thereto, and gross receipts from regulated sports contests taxed pursuant to
281	281	the Kansas professional regulated sports act, and amendments thereto;
282	282	(b) all sales of tangible personal property or service, including the
283	283	renting and leasing of tangible personal property, purchased directly by the
284	284	state of Kansas, a political subdivision thereof, other than a school or
285	285	educational institution, or purchased by a public or private nonprofit
286	286	hospital, public hospital authority, nonprofit blood, tissue or organ bank or
287	287	nonprofit integrated community care organization and used exclusively for
288	288	state, political subdivision, hospital, public hospital authority, nonprofit
289	289	blood, tissue or organ bank or nonprofit integrated community care
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333	333	organization purposes, except when: (1) Such state, hospital or public
334	334	hospital authority is engaged or proposes to engage in any business
335	335	specifically taxable under the provisions of this act and such items of
336	336	tangible personal property or service are used or proposed to be used in
337	337	such business; or (2) such political subdivision is engaged or proposes to
338	338	engage in the business of furnishing gas, electricity or heat to others and
339	339	such items of personal property or service are used or proposed to be used
340	340	in such business;
341	341	(c) all sales of tangible personal property or services, including the
342	342	renting and leasing of tangible personal property, purchased directly by a
343	343	public or private elementary or secondary school or public or private
344	344	nonprofit educational institution and used primarily by such school or
345	345	institution for nonsectarian programs and activities provided or sponsored
346	346	by such school or institution or in the erection, repair or enlargement of
347	347	buildings to be used for such purposes. The exemption herein provided
348	348	shall not apply to erection, construction, repair, enlargement or equipment
349	349	of buildings used primarily for human habitation, except that such
350	350	exemption shall apply to the erection, construction, repair, enlargement or
351	351	equipment of buildings used for human habitation by the cerebral palsy
352	352	research foundation of Kansas located in Wichita, Kansas, multi
353	353	community diversified services, incorporated, located in McPherson,
354	354	Kansas, the Kansas state school for the blind and the Kansas state school
355	355	for the deaf;
356	356	(d) all sales of tangible personal property or services purchased by a
357	357	contractor for the purpose of constructing, equipping, reconstructing,
358	358	maintaining, repairing, enlarging, furnishing or remodeling facilities for
359	359	any public or private nonprofit hospital or public hospital authority, public
360	360	or private elementary or secondary school, a public or private nonprofit
361	361	educational institution, state correctional institution including a privately
362	362	constructed correctional institution contracted for state use and ownership,
363	363	that would be exempt from taxation under the provisions of this act if
364	364	purchased directly by such hospital or public hospital authority, school,
365	365	educational institution or a state correctional institution; and all sales of
366	366	tangible personal property or services purchased by a contractor for the
367	367	purpose of constructing, equipping, reconstructing, maintaining, repairing,
368	368	enlarging, furnishing or remodeling facilities for any political subdivision
369	369	of the state or district described in subsection (s), the total cost of which is
370	370	paid from funds of such political subdivision or district and that would be
371	371	exempt from taxation under the provisions of this act if purchased directly
372	372	by such political subdivision or district. Nothing in this subsection or in
373	373	the provisions of K.S.A. 12-3418, and amendments thereto, shall be
374	374	deemed to exempt the purchase of any construction machinery, equipment
375	375	or tools used in the constructing, equipping, reconstructing, maintaining,
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419	419	repairing, enlarging, furnishing or remodeling facilities for any political
420	420	subdivision of the state or any such district. As used in this subsection,
421	421	K.S.A. 12-3418 and 79-3640, and amendments thereto, "funds of a
422	422	political subdivision" shall mean general tax revenues, the proceeds of any
423	423	bonds and gifts or grants-in-aid. Gifts shall not mean funds used for the
424	424	purpose of constructing, equipping, reconstructing, repairing, enlarging,
425	425	furnishing or remodeling facilities that are to be leased to the donor. When
426	426	any political subdivision of the state, district described in subsection (s),
427	427	public or private nonprofit hospital or public hospital authority, public or
428	428	private elementary or secondary school, public or private nonprofit
429	429	educational institution, state correctional institution including a privately
430	430	constructed correctional institution contracted for state use and ownership
431	431	shall contract for the purpose of constructing, equipping, reconstructing,
432	432	maintaining, repairing, enlarging, furnishing or remodeling facilities, it
433	433	shall obtain from the state and furnish to the contractor an exemption
434	434	certificate for the project involved, and the contractor may purchase
435	435	materials for incorporation in such project. The contractor shall furnish the
436	436	number of such certificate to all suppliers from whom such purchases are
437	437	made, and such suppliers shall execute invoices covering the same bearing
438	438	the number of such certificate. Upon completion of the project the
439	439	contractor shall furnish to the political subdivision, district described in
440	440	subsection (s), hospital or public hospital authority, school, educational
441	441	institution or department of corrections concerned a sworn statement, on a
442	442	form to be provided by the director of taxation, that all purchases so made
443	443	were entitled to exemption under this subsection. As an alternative to the
444	444	foregoing procedure, any such contracting entity may apply to the
445	445	secretary of revenue for agent status for the sole purpose of issuing and
446	446	furnishing project exemption certificates to contractors pursuant to rules
447	447	and regulations adopted by the secretary establishing conditions and
448	448	standards for the granting and maintaining of such status. All invoices
449	449	shall be held by the contractor for a period of five years and shall be
450	450	subject to audit by the director of taxation. If any materials purchased
451	451	under such a certificate are found not to have been incorporated in the
452	452	building or other project or not to have been returned for credit or the sales
453	453	or compensating tax otherwise imposed upon such materials that will not
454	454	be so incorporated in the building or other project reported and paid by
455	455	such contractor to the director of taxation not later than the 20
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457	457	day of the
458	458	month following the close of the month in which it shall be determined
459	459	that such materials will not be used for the purpose for which such
460	460	certificate was issued, the political subdivision, district described in
461	461	subsection (s), hospital or public hospital authority, school, educational
462	462	institution or the contractor contracting with the department of corrections
463	463	for a correctional institution concerned shall be liable for tax on all
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507	507	materials purchased for the project, and upon payment thereof it may
508	508	recover the same from the contractor together with reasonable attorney
509	509	fees. Any contractor or any agent, employee or subcontractor thereof, who
510	510	shall use or otherwise dispose of any materials purchased under such a
511	511	certificate for any purpose other than that for which such a certificate is
512	512	issued without the payment of the sales or compensating tax otherwise
513	513	imposed upon such materials, shall be guilty of a misdemeanor and, upon
514	514	conviction therefor, shall be subject to the penalties provided for in K.S.A.
515	515	79-3615(h), and amendments thereto;
516	516	(e) all sales of tangible personal property or services purchased by a
517	517	contractor for the erection, repair or enlargement of buildings or other
518	518	projects for the government of the United States, its agencies or
519	519	instrumentalities, that would be exempt from taxation if purchased directly
520	520	by the government of the United States, its agencies or instrumentalities.
521	521	When the government of the United States, its agencies or
522	522	instrumentalities shall contract for the erection, repair, or enlargement of
523	523	any building or other project, it shall obtain from the state and furnish to
524	524	the contractor an exemption certificate for the project involved, and the
525	525	contractor may purchase materials for incorporation in such project. The
526	526	contractor shall furnish the number of such certificates to all suppliers
527	527	from whom such purchases are made, and such suppliers shall execute
528	528	invoices covering the same bearing the number of such certificate. Upon
529	529	completion of the project the contractor shall furnish to the government of
530	530	the United States, its agencies or instrumentalities concerned a sworn
531	531	statement, on a form to be provided by the director of taxation, that all
532	532	purchases so made were entitled to exemption under this subsection. As an
533	533	alternative to the foregoing procedure, any such contracting entity may
534	534	apply to the secretary of revenue for agent status for the sole purpose of
535	535	issuing and furnishing project exemption certificates to contractors
536	536	pursuant to rules and regulations adopted by the secretary establishing
537	537	conditions and standards for the granting and maintaining of such status.
538	538	All invoices shall be held by the contractor for a period of five years and
539	539	shall be subject to audit by the director of taxation. Any contractor or any
540	540	agent, employee or subcontractor thereof, who shall use or otherwise
541	541	dispose of any materials purchased under such a certificate for any purpose
542	542	other than that for which such a certificate is issued without the payment
543	543	of the sales or compensating tax otherwise imposed upon such materials,
544	544	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
545	545	subject to the penalties provided for in K.S.A. 79-3615(h), and
546	546	amendments thereto;
547	547	(f) tangible personal property purchased by a railroad or public utility
548	548	for consumption or movement directly and immediately in interstate
549	549	commerce;
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593	593	(g) sales of aircraft including remanufactured and modified aircraft
594	594	sold to persons using directly or through an authorized agent such aircraft
595	595	as certified or licensed carriers of persons or property in interstate or
596	596	foreign commerce under authority of the laws of the United States or any
597	597	foreign government or sold to any foreign government or agency or
598	598	instrumentality of such foreign government and all sales of aircraft for use
599	599	outside of the United States and sales of aircraft repair, modification and
600	600	replacement parts and sales of services employed in the remanufacture,
601	601	modification and repair of aircraft;
602	602	(h) all rentals of nonsectarian textbooks by public or private
603	603	elementary or secondary schools;
604	604	(i) the lease or rental of all films, records, tapes, or any type of sound
605	605	or picture transcriptions used by motion picture exhibitors;
606	606	(j) meals served without charge or food used in the preparation of
607	607	such meals to employees of any restaurant, eating house, dining car, hotel,
608	608	drugstore or other place where meals or drinks are regularly sold to the
609	609	public if such employees' duties are related to the furnishing or sale of
610	610	such meals or drinks;
611	611	(k) any motor vehicle, semitrailer or pole trailer, as such terms are
612	612	defined by K.S.A. 8-126, and amendments thereto, or aircraft sold and
613	613	delivered in this state to a bona fide resident of another state, which motor
614	614	vehicle, semitrailer, pole trailer or aircraft is not to be registered or based
615	615	in this state and which vehicle, semitrailer, pole trailer or aircraft will not
616	616	remain in this state more than 10 days;
617	617	(l) all isolated or occasional sales of tangible personal property,
618	618	services, substances or things, except isolated or occasional sale of motor
619	619	vehicles specifically taxed under the provisions of K.S.A. 79-3603(o), and
620	620	amendments thereto;
621	621	(m) all sales of tangible personal property that become an ingredient
622	622	or component part of tangible personal property or services produced,
623	623	manufactured or compounded for ultimate sale at retail within or without
624	624	the state of Kansas; and any such producer, manufacturer or compounder
625	625	may obtain from the director of taxation and furnish to the supplier an
626	626	exemption certificate number for tangible personal property for use as an
627	627	ingredient or component part of the property or services produced,
628	628	manufactured or compounded;
629	629	(n) all sales of tangible personal property that is consumed in the
630	630	production, manufacture, processing, mining, drilling, refining or
631	631	compounding of tangible personal property, the treating of by-products or
632	632	wastes derived from any such production process, the providing of
633	633	services or the irrigation of crops for ultimate sale at retail within or
634	634	without the state of Kansas; and any purchaser of such property may
635	635	obtain from the director of taxation and furnish to the supplier an
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678	678	43 HB 2154 9
679	679	exemption certificate number for tangible personal property for
680	680	consumption in such production, manufacture, processing, mining,
681	681	drilling, refining, compounding, treating, irrigation and in providing such
682	682	services;
683	683	(o) all sales of animals, fowl and aquatic plants and animals, the
684	684	primary purpose of which is use in agriculture or aquaculture, as defined in
685	685	K.S.A. 47-1901, and amendments thereto, the production of food for
686	686	human consumption, the production of animal, dairy, poultry or aquatic
687	687	plant and animal products, fiber or fur, or the production of offspring for
688	688	use for any such purpose or purposes;
689	689	(p) all sales of drugs dispensed pursuant to a prescription order by a
690	690	licensed practitioner or a mid-level practitioner as defined by K.S.A. 65-
691	691	1626, and amendments thereto. As used in this subsection, "drug" means a
692	692	compound, substance or preparation and any component of a compound,
693	693	substance or preparation, other than food and food ingredients, dietary
694	694	supplements or alcoholic beverages, recognized in the official United
695	695	States pharmacopeia, official homeopathic pharmacopoeia of the United
696	696	States or official national formulary, and supplement to any of them,
697	697	intended for use in the diagnosis, cure, mitigation, treatment or prevention
698	698	of disease or intended to affect the structure or any function of the body,
699	699	except that for taxable years commencing after December 31, 2013, this
700	700	subsection shall not apply to any sales of drugs used in the performance or
701	701	induction of an abortion, as defined in K.S.A. 65-6701, and amendments
702	702	thereto;
703	703	(q) all sales of insulin dispensed by a person licensed by the state
704	704	board of pharmacy to a person for treatment of diabetes at the direction of
705	705	a person licensed to practice medicine by the state board of healing arts;
706	706	(r) all sales of oxygen delivery equipment, kidney dialysis equipment,
707	707	enteral feeding systems, prosthetic devices and mobility enhancing
708	708	equipment prescribed in writing by a person licensed to practice the
709	709	healing arts, dentistry or optometry, and in addition to such sales, all sales
710	710	of hearing aids, as defined by K.S.A. 74-5807(c), and amendments thereto,
711	711	and repair and replacement parts therefor, including batteries, by a person
712	712	licensed in the practice of dispensing and fitting hearing aids pursuant to
713	713	the provisions of K.S.A. 74-5808, and amendments thereto. For the
714	714	purposes of this subsection: (1) "Mobility enhancing equipment" means
715	715	equipment including repair and replacement parts to same, but does not
716	716	include durable medical equipment, which is primarily and customarily
717	717	used to provide or increase the ability to move from one place to another
718	718	and which is appropriate for use either in a home or a motor vehicle; is not
719	719	generally used by persons with normal mobility; and does not include any
720	720	motor vehicle or equipment on a motor vehicle normally provided by a
721	721	motor vehicle manufacturer; and (2) "prosthetic device" means a
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764	764	43 HB 2154 10
765	765	replacement, corrective or supportive device including repair and
766	766	replacement parts for same worn on or in the body to artificially replace a
767	767	missing portion of the body, prevent or correct physical deformity or
768	768	malfunction or support a weak or deformed portion of the body;
769	769	(s) except as provided in K.S.A. 82a-2101, and amendments thereto,
770	770	all sales of tangible personal property or services purchased directly or
771	771	indirectly by a groundwater management district organized or operating
772	772	under the authority of K.S.A. 82a-1020 et seq., and amendments thereto,
773	773	by a rural water district organized or operating under the authority of
774	774	K.S.A. 82a-612, and amendments thereto, or by a water supply district
775	775	organized or operating under the authority of K.S.A. 19-3501 et seq., 19-
776	776	3522 et seq. or 19-3545, and amendments thereto, which property or
777	777	services are used in the construction activities, operation or maintenance of
778	778	the district;
779	779	(t) all sales of farm machinery and equipment or aquaculture
780	780	machinery and equipment, repair and replacement parts therefor and
781	781	services performed in the repair and maintenance of such machinery and
782	782	equipment. For the purposes of this subsection the term "farm machinery
783	783	and equipment or aquaculture machinery and equipment" shall include a
784	784	work-site utility vehicle, as defined in K.S.A. 8-126, and amendments
785	785	thereto, and is equipped with a bed or cargo box for hauling materials, and
786	786	shall also include machinery and equipment used in the operation of
787	787	Christmas tree farming but shall not include any passenger vehicle, truck,
788	788	truck tractor, trailer, semitrailer or pole trailer, other than a farm trailer, as
789	789	such terms are defined by K.S.A. 8-126, and amendments thereto. "Farm
790	790	machinery and equipment" includes precision farming equipment that is
791	791	portable or is installed or purchased to be installed on farm machinery and
792	792	equipment. "Precision farming equipment" includes the following items
793	793	used only in computer-assisted farming, ranching or aquaculture
794	794	production operations: Soil testing sensors, yield monitors, computers,
795	795	monitors, software, global positioning and mapping systems, guiding
796	796	systems, modems, data communications equipment and any necessary
797	797	mounting hardware, wiring and antennas. Each purchaser of farm
798	798	machinery and equipment or aquaculture machinery and equipment
799	799	exempted herein must certify in writing on the copy of the invoice or sales
800	800	ticket to be retained by the seller that the farm machinery and equipment
801	801	or aquaculture machinery and equipment purchased will be used only in
802	802	farming, ranching or aquaculture production. Farming or ranching shall
803	803	include the operation of a feedlot and farm and ranch work for hire and the
804	804	operation of a nursery;
805	805	(u) all leases or rentals of tangible personal property used as a
806	806	dwelling if such tangible personal property is leased or rented for a period
807	807	of more than 28 consecutive days;
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850	850	43 HB 2154 11
851	851	(v) all sales of tangible personal property to any contractor for use in
852	852	preparing meals for delivery to homebound elderly persons over 60 years
853	853	of age and to homebound disabled persons or to be served at a group-
854	854	sitting at a location outside of the home to otherwise homebound elderly
855	855	persons over 60 years of age and to otherwise homebound disabled
856	856	persons, as all or part of any food service project funded in whole or in
857	857	part by government or as part of a private nonprofit food service project
858	858	available to all such elderly or disabled persons residing within an area of
859	859	service designated by the private nonprofit organization, and all sales of
860	860	tangible personal property for use in preparing meals for consumption by
861	861	indigent or homeless individuals whether or not such meals are consumed
862	862	at a place designated for such purpose, and all sales of food products by or
863	863	on behalf of any such contractor or organization for any such purpose;
864	864	(w) all sales of natural gas, electricity, heat and water delivered
865	865	through mains, lines or pipes: (1) To residential premises for
866	866	noncommercial use by the occupant of such premises; (2) for agricultural
867	867	use and also, for such use, all sales of propane gas; (3) for use in the
868	868	severing of oil; and (4) to any property which is exempt from property
869	869	taxation pursuant to K.S.A. 79-201b, Second through Sixth. As used in this
870	870	paragraph, "severing" means the same as defined in K.S.A. 79-4216(k),
871	871	and amendments thereto. For all sales of natural gas, electricity and heat
872	872	delivered through mains, lines or pipes pursuant to the provisions of
873	873	subsection (w)(1) and (w)(2), the provisions of this subsection shall expire
874	874	on December 31, 2005;
875	875	(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources
876	876	for the production of heat or lighting for noncommercial use of an
877	877	occupant of residential premises occurring prior to January 1, 2006;
878	878	(y) all sales of materials and services used in the repairing, servicing,
879	879	altering, maintaining, manufacturing, remanufacturing, or modification of
880	880	railroad rolling stock for use in interstate or foreign commerce under
881	881	authority of the laws of the United States;
882	882	(z) all sales of tangible personal property and services purchased
883	883	directly by a port authority or by a contractor therefor as provided by the
884	884	provisions of K.S.A. 12-3418, and amendments thereto;
885	885	(aa) all sales of materials and services applied to equipment that is
886	886	transported into the state from without the state for repair, service,
887	887	alteration, maintenance, remanufacture or modification and that is
888	888	subsequently transported outside the state for use in the transmission of
889	889	liquids or natural gas by means of pipeline in interstate or foreign
890	890	commerce under authority of the laws of the United States;
891	891	(bb) all sales of used mobile homes or manufactured homes. As used
892	892	in this subsection: (1) "Mobile homes" and "manufactured homes" mean
893	893	the same as defined in K.S.A. 58-4202, and amendments thereto; and (2)
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936	936	43 HB 2154 12
937	937	"sales of used mobile homes or manufactured homes" means sales other
938	938	than the original retail sale thereof;
939	939	(cc) all sales of tangible personal property or services purchased prior
940	940	to January 1, 2012, except as otherwise provided, for the purpose of and in
941	941	conjunction with constructing, reconstructing, enlarging or remodeling a
942	942	business or retail business that meets the requirements established in
943	943	K.S.A. 74-50,115, and amendments thereto, and the sale and installation of
944	944	machinery and equipment purchased for installation at any such business
945	945	or retail business, and all sales of tangible personal property or services
946	946	purchased on or after January 1, 2012, for the purpose of and in
947	947	conjunction with constructing, reconstructing, enlarging or remodeling a
948	948	business that meets the requirements established in K.S.A. 74-50,115(e),
949	949	and amendments thereto, and the sale and installation of machinery and
950	950	equipment purchased for installation at any such business. When a person
951	951	shall contract for the construction, reconstruction, enlargement or
952	952	remodeling of any such business or retail business, such person shall
953	953	obtain from the state and furnish to the contractor an exemption certificate
954	954	for the project involved, and the contractor may purchase materials,
955	955	machinery and equipment for incorporation in such project. The contractor
956	956	shall furnish the number of such certificates to all suppliers from whom
957	957	such purchases are made, and such suppliers shall execute invoices
958	958	covering the same bearing the number of such certificate. Upon
959	959	completion of the project the contractor shall furnish to the owner of the
960	960	business or retail business a sworn statement, on a form to be provided by
961	961	the director of taxation, that all purchases so made were entitled to
962	962	exemption under this subsection. All invoices shall be held by the
963	963	contractor for a period of five years and shall be subject to audit by the
964	964	director of taxation. Any contractor or any agent, employee or
965	965	subcontractor thereof, who shall use or otherwise dispose of any materials,
966	966	machinery or equipment purchased under such a certificate for any
967	967	purpose other than that for which such a certificate is issued without the
968	968	payment of the sales or compensating tax otherwise imposed thereon, shall
969	969	be guilty of a misdemeanor and, upon conviction therefor, shall be subject
970	970	to the penalties provided for in K.S.A. 79-3615(h), and amendments
971	971	thereto. As used in this subsection, "business" and "retail business" mean
972	972	the same as defined in K.S.A. 74-50,114, and amendments thereto. Project
973	973	exemption certificates that have been previously issued under this
974	974	subsection by the department of revenue pursuant to K.S.A. 74-50,115,
975	975	and amendments thereto, but not including K.S.A. 74-50,115(e), and
976	976	amendments thereto, prior to January 1, 2012, and have not expired will be
977	977	effective for the term of the project or two years from the effective date of
978	978	the certificate, whichever occurs earlier. Project exemption certificates that
979	979	are submitted to the department of revenue prior to January 1, 2012, and
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1022	1022	43 HB 2154 13
1023	1023	are found to qualify will be issued a project exemption certificate that will
1024	1024	be effective for a two-year period or for the term of the project, whichever
1025	1025	occurs earlier;
1026	1026	(dd) all sales of tangible personal property purchased with food
1027	1027	stamps issued by the United States department of agriculture;
1028	1028	(ee) all sales of lottery tickets and shares made as part of a lottery
1029	1029	operated by the state of Kansas;
1030	1030	(ff) on and after July 1, 1988, all sales of new mobile homes or
1031	1031	manufactured homes to the extent of 40% of the gross receipts, determined
1032	1032	without regard to any trade-in allowance, received from such sale. As used
1033	1033	in this subsection, "mobile homes" and "manufactured homes" mean the
1034	1034	same as defined in K.S.A. 58-4202, and amendments thereto;
1035	1035	(gg) all sales of tangible personal property purchased in accordance
1036	1036	with vouchers issued pursuant to the federal special supplemental food
1037	1037	program for women, infants and children;
1038	1038	(hh) all sales of medical supplies and equipment, including durable
1039	1039	medical equipment, purchased directly by a nonprofit skilled nursing home
1040	1040	or nonprofit intermediate nursing care home, as defined by K.S.A. 39-923,
1041	1041	and amendments thereto, for the purpose of providing medical services to
1042	1042	residents thereof. This exemption shall not apply to tangible personal
1043	1043	property customarily used for human habitation purposes. As used in this
1044	1044	subsection, "durable medical equipment" means equipment including
1045	1045	repair and replacement parts for such equipment, that can withstand
1046	1046	repeated use, is primarily and customarily used to serve a medical purpose,
1047	1047	generally is not useful to a person in the absence of illness or injury and is
1048	1048	not worn in or on the body, but does not include mobility enhancing
1049	1049	equipment as defined in subsection (r), oxygen delivery equipment, kidney
1050	1050	dialysis equipment or enteral feeding systems;
1051	1051	(ii) all sales of tangible personal property purchased directly by a
1052	1052	nonprofit organization for nonsectarian comprehensive multidiscipline
1053	1053	youth development programs and activities provided or sponsored by such
1054	1054	organization, and all sales of tangible personal property by or on behalf of
1055	1055	any such organization. This exemption shall not apply to tangible personal
1056	1056	property customarily used for human habitation purposes;
1057	1057	(jj) all sales of tangible personal property or services, including the
1058	1058	renting and leasing of tangible personal property, purchased directly on
1059	1059	behalf of a community-based facility for people with intellectual disability
1060	1060	or mental health center organized pursuant to K.S.A. 19-4001 et seq., and
1061	1061	amendments thereto, and licensed in accordance with the provisions of
1062	1062	K.S.A. 39-2001 et seq., and amendments thereto, and all sales of tangible
1063	1063	personal property or services purchased by contractors during the time
1064	1064	period from July, 2003, through June, 2006, for the purpose of
1065	1065	constructing, equipping, maintaining or furnishing a new facility for a
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1108	1108	43 HB 2154 14
1109	1109	community-based facility for people with intellectual disability or mental
1110	1110	health center located in Riverton, Cherokee County, Kansas, that would
1111	1111	have been eligible for sales tax exemption pursuant to this subsection if
1112	1112	purchased directly by such facility or center. This exemption shall not
1113	1113	apply to tangible personal property customarily used for human habitation
1114	1114	purposes;
1115	1115	(kk) (1) (A) all sales of machinery and equipment that are used in this
1116	1116	state as an integral or essential part of an integrated production operation
1117	1117	by a manufacturing or processing plant or facility;
1118	1118	(B) all sales of installation, repair and maintenance services
1119	1119	performed on such machinery and equipment; and
1120	1120	(C) all sales of repair and replacement parts and accessories
1121	1121	purchased for such machinery and equipment.
1122	1122	(2) For purposes of this subsection:
1123	1123	(A) "Integrated production operation" means an integrated series of
1124	1124	operations engaged in at a manufacturing or processing plant or facility to
1125	1125	process, transform or convert tangible personal property by physical,
1126	1126	chemical or other means into a different form, composition or character
1127	1127	from that in which it originally existed. Integrated production operations
1128	1128	shall include: (i) Production line operations, including packaging
1129	1129	operations; (ii) preproduction operations to handle, store and treat raw
1130	1130	materials; (iii) post production handling, storage, warehousing and
1131	1131	distribution operations; and (iv) waste, pollution and environmental
1132	1132	control operations, if any;
1133	1133	(B) "production line" means the assemblage of machinery and
1134	1134	equipment at a manufacturing or processing plant or facility where the
1135	1135	actual transformation or processing of tangible personal property occurs;
1136	1136	(C) "manufacturing or processing plant or facility" means a single,
1137	1137	fixed location owned or controlled by a manufacturing or processing
1138	1138	business that consists of one or more structures or buildings in a
1139	1139	contiguous area where integrated production operations are conducted to
1140	1140	manufacture or process tangible personal property to be ultimately sold at
1141	1141	retail. Such term shall not include any facility primarily operated for the
1142	1142	purpose of conveying or assisting in the conveyance of natural gas,
1143	1143	electricity, oil or water. A business may operate one or more manufacturing
1144	1144	or processing plants or facilities at different locations to manufacture or
1145	1145	process a single product of tangible personal property to be ultimately sold
1146	1146	at retail;
1147	1147	(D) "manufacturing or processing business" means a business that
1148	1148	utilizes an integrated production operation to manufacture, process,
1149	1149	fabricate, finish or assemble items for wholesale and retail distribution as
1150	1150	part of what is commonly regarded by the general public as an industrial
1151	1151	manufacturing or processing operation or an agricultural commodity
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1194	1194	43 HB 2154 15
1195	1195	processing operation. (i) Industrial manufacturing or processing operations
1196	1196	include, by way of illustration but not of limitation, the fabrication of
1197	1197	automobiles, airplanes, machinery or transportation equipment, the
1198	1198	fabrication of metal, plastic, wood or paper products, electricity power
1199	1199	generation, water treatment, petroleum refining, chemical production,
1200	1200	wholesale bottling, newspaper printing, ready mixed concrete production,
1201	1201	and the remanufacturing of used parts for wholesale or retail sale. Such
1202	1202	processing operations shall include operations at an oil well, gas well,
1203	1203	mine or other excavation site where the oil, gas, minerals, coal, clay, stone,
1204	1204	sand or gravel that has been extracted from the earth is cleaned, separated,
1205	1205	crushed, ground, milled, screened, washed or otherwise treated or prepared
1206	1206	before its transmission to a refinery or before any other wholesale or retail
1207	1207	distribution. (ii) Agricultural commodity processing operations include, by
1208	1208	way of illustration but not of limitation, meat packing, poultry slaughtering
1209	1209	and dressing, processing and packaging farm and dairy products in sealed
1210	1210	containers for wholesale and retail distribution, feed grinding, grain
1211	1211	milling, frozen food processing, and grain handling, cleaning, blending,
1212	1212	fumigation, drying and aeration operations engaged in by grain elevators
1213	1213	or other grain storage facilities. (iii) Manufacturing or processing
1214	1214	businesses do not include, by way of illustration but not of limitation,
1215	1215	nonindustrial businesses whose operations are primarily retail and that
1216	1216	produce or process tangible personal property as an incidental part of
1217	1217	conducting the retail business, such as retailers who bake, cook or prepare
1218	1218	food products in the regular course of their retail trade, grocery stores,
1219	1219	meat lockers and meat markets that butcher or dress livestock or poultry in
1220	1220	the regular course of their retail trade, contractors who alter, service, repair
1221	1221	or improve real property, and retail businesses that clean, service or
1222	1222	refurbish and repair tangible personal property for its owner;
1223	1223	(E) "repair and replacement parts and accessories" means all parts
1224	1224	and accessories for exempt machinery and equipment, including, but not
1225	1225	limited to, dies, jigs, molds, patterns and safety devices that are attached to
1226	1226	exempt machinery or that are otherwise used in production, and parts and
1227	1227	accessories that require periodic replacement such as belts, drill bits,
1228	1228	grinding wheels, grinding balls, cutting bars, saws, refractory brick and
1229	1229	other refractory items for exempt kiln equipment used in production
1230	1230	operations;
1231	1231	(F) "primary" or "primarily" mean more than 50% of the time.
1232	1232	(3) For purposes of this subsection, machinery and equipment shall
1233	1233	be deemed to be used as an integral or essential part of an integrated
1234	1234	production operation when used to:
1235	1235	(A) Receive, transport, convey, handle, treat or store raw materials in
1236	1236	preparation of its placement on the production line;
1237	1237	(B) transport, convey, handle or store the property undergoing
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1280	1280	43 HB 2154 16
1281	1281	manufacturing or processing at any point from the beginning of the
1282	1282	production line through any warehousing or distribution operation of the
1283	1283	final product that occurs at the plant or facility;
1284	1284	(C) act upon, effect, promote or otherwise facilitate a physical change
1285	1285	to the property undergoing manufacturing or processing;
1286	1286	(D) guide, control or direct the movement of property undergoing
1287	1287	manufacturing or processing;
1288	1288	(E) test or measure raw materials, the property undergoing
1289	1289	manufacturing or processing or the finished product, as a necessary part of
1290	1290	the manufacturer's integrated production operations;
1291	1291	(F) plan, manage, control or record the receipt and flow of inventories
1292	1292	of raw materials, consumables and component parts, the flow of the
1293	1293	property undergoing manufacturing or processing and the management of
1294	1294	inventories of the finished product;
1295	1295	(G) produce energy for, lubricate, control the operating of or
1296	1296	otherwise enable the functioning of other production machinery and
1297	1297	equipment and the continuation of production operations;
1298	1298	(H) package the property being manufactured or processed in a
1299	1299	container or wrapping in which such property is normally sold or
1300	1300	transported;
1301	1301	(I) transmit or transport electricity, coke, gas, water, steam or similar
1302	1302	substances used in production operations from the point of generation, if
1303	1303	produced by the manufacturer or processor at the plant site, to that
1304	1304	manufacturer's production operation; or, if purchased or delivered from
1305	1305	off-site, from the point where the substance enters the site of the plant or
1306	1306	facility to that manufacturer's production operations;
1307	1307	(J) cool, heat, filter, refine or otherwise treat water, steam, acid, oil,
1308	1308	solvents or other substances that are used in production operations;
1309	1309	(K) provide and control an environment required to maintain certain
1310	1310	levels of air quality, humidity or temperature in special and limited areas
1311	1311	of the plant or facility, where such regulation of temperature or humidity is
1312	1312	part of and essential to the production process;
1313	1313	(L) treat, transport or store waste or other byproducts of production
1314	1314	operations at the plant or facility; or
1315	1315	(M) control pollution at the plant or facility where the pollution is
1316	1316	produced by the manufacturing or processing operation.
1317	1317	(4) The following machinery, equipment and materials shall be
1318	1318	deemed to be exempt even though it may not otherwise qualify as
1319	1319	machinery and equipment used as an integral or essential part of an
1320	1320	integrated production operation: (A) Computers and related peripheral
1321	1321	equipment that are utilized by a manufacturing or processing business for
1322	1322	engineering of the finished product or for research and development or
1323	1323	product design; (B) machinery and equipment that is utilized by a
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1366	1366	43 HB 2154 17
1367	1367	manufacturing or processing business to manufacture or rebuild tangible
1368	1368	personal property that is used in manufacturing or processing operations,
1369	1369	including tools, dies, molds, forms and other parts of qualifying machinery
1370	1370	and equipment; (C) portable plants for aggregate concrete, bulk cement
1371	1371	and asphalt including cement mixing drums to be attached to a motor
1372	1372	vehicle; (D) industrial fixtures, devices, support facilities and special
1373	1373	foundations necessary for manufacturing and production operations, and
1374	1374	materials and other tangible personal property sold for the purpose of
1375	1375	fabricating such fixtures, devices, facilities and foundations. An exemption
1376	1376	certificate for such purchases shall be signed by the manufacturer or
1377	1377	processor. If the fabricator purchases such material, the fabricator shall
1378	1378	also sign the exemption certificate; (E) a manufacturing or processing
1379	1379	business' laboratory equipment that is not located at the plant or facility,
1380	1380	but that would otherwise qualify for exemption under subsection (3)(E);
1381	1381	(F) all machinery and equipment used in surface mining activities as
1382	1382	described in K.S.A. 49-601 et seq., and amendments thereto, beginning
1383	1383	from the time a reclamation plan is filed to the acceptance of the
1384	1384	completed final site reclamation.
1385	1385	(5) "Machinery and equipment used as an integral or essential part of
1386	1386	an integrated production operation" shall not include:
1387	1387	(A) Machinery and equipment used for nonproduction purposes,
1388	1388	including, but not limited to, machinery and equipment used for plant
1389	1389	security, fire prevention, first aid, accounting, administration, record
1390	1390	keeping, advertising, marketing, sales or other related activities, plant
1391	1391	cleaning, plant communications and employee work scheduling;
1392	1392	(B) machinery, equipment and tools used primarily in maintaining
1393	1393	and repairing any type of machinery and equipment or the building and
1394	1394	plant;
1395	1395	(C) transportation, transmission and distribution equipment not
1396	1396	primarily used in a production, warehousing or material handling
1397	1397	operation at the plant or facility, including the means of conveyance of
1398	1398	natural gas, electricity, oil or water, and equipment related thereto, located
1399	1399	outside the plant or facility;
1400	1400	(D) office machines and equipment including computers and related
1401	1401	peripheral equipment not used directly and primarily to control or measure
1402	1402	the manufacturing process;
1403	1403	(E) furniture and other furnishings;
1404	1404	(F) buildings, other than exempt machinery and equipment that is
1405	1405	permanently affixed to or becomes a physical part of the building, and any
1406	1406	other part of real estate that is not otherwise exempt;
1407	1407	(G) building fixtures that are not integral to the manufacturing
1408	1408	operation, such as utility systems for heating, ventilation, air conditioning,
1409	1409	communications, plumbing or electrical;
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1452	1452	43 HB 2154 18
1453	1453	(H) machinery and equipment used for general plant heating, cooling
1454	1454	and lighting;
1455	1455	(I) motor vehicles that are registered for operation on public
1456	1456	highways; or
1457	1457	(J) employee apparel, except safety and protective apparel that is
1458	1458	purchased by an employer and furnished gratuitously to employees who
1459	1459	are involved in production or research activities.
1460	1460	(6) Paragraphs (3) and (5) shall not be construed as exclusive listings
1461	1461	of the machinery and equipment that qualify or do not qualify as an
1462	1462	integral or essential part of an integrated production operation. When
1463	1463	machinery or equipment is used as an integral or essential part of
1464	1464	production operations part of the time and for nonproduction purposes at
1465	1465	other times, the primary use of the machinery or equipment shall
1466	1466	determine whether or not such machinery or equipment qualifies for
1467	1467	exemption.
1468	1468	(7) The secretary of revenue shall adopt rules and regulations
1469	1469	necessary to administer the provisions of this subsection;
1470	1470	(ll) all sales of educational materials purchased for distribution to the
1471	1471	public at no charge by a nonprofit corporation organized for the purpose of
1472	1472	encouraging, fostering and conducting programs for the improvement of
1473	1473	public health, except that for taxable years commencing after December
1474	1474	31, 2013, this subsection shall not apply to any sales of such materials
1475	1475	purchased by a nonprofit corporation which performs any abortion, as
1476	1476	defined in K.S.A. 65-6701, and amendments thereto;
1477	1477	(mm) all sales of seeds and tree seedlings; fertilizers, insecticides,
1478	1478	herbicides, germicides, pesticides and fungicides; and services, purchased
1479	1479	and used for the purpose of producing plants in order to prevent soil
1480	1480	erosion on land devoted to agricultural use;
1481	1481	(nn) except as otherwise provided in this act, all sales of services
1482	1482	rendered by an advertising agency or licensed broadcast station or any
1483	1483	member, agent or employee thereof;
1484	1484	(oo) all sales of tangible personal property purchased by a community
1485	1485	action group or agency for the exclusive purpose of repairing or
1486	1486	weatherizing housing occupied by low-income individuals;
1487	1487	(pp) all sales of drill bits and explosives actually utilized in the
1488	1488	exploration and production of oil or gas;
1489	1489	(qq) all sales of tangible personal property and services purchased by
1490	1490	a nonprofit museum or historical society or any combination thereof,
1491	1491	including a nonprofit organization that is organized for the purpose of
1492	1492	stimulating public interest in the exploration of space by providing
1493	1493	educational information, exhibits and experiences, that is exempt from
1494	1494	federal income taxation pursuant to section 501(c)(3) of the federal
1495	1495	internal revenue code of 1986;
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1538	1538	43 HB 2154 19
1539	1539	(rr) all sales of tangible personal property that will admit the
1540	1540	purchaser thereof to any annual event sponsored by a nonprofit
1541	1541	organization that is exempt from federal income taxation pursuant to
1542	1542	section 501(c)(3) of the federal internal revenue code of 1986, except that
1543	1543	for taxable years commencing after December 31, 2013, this subsection
1544	1544	shall not apply to any sales of such tangible personal property purchased
1545	1545	by a nonprofit organization which performs any abortion, as defined in
1546	1546	K.S.A. 65-6701, and amendments thereto;
1547	1547	(ss) all sales of tangible personal property and services purchased by
1548	1548	a public broadcasting station licensed by the federal communications
1549	1549	commission as a noncommercial educational television or radio station;
1550	1550	(tt) all sales of tangible personal property and services purchased by
1551	1551	or on behalf of a not-for-profit corporation that is exempt from federal
1552	1552	income taxation pursuant to section 501(c)(3) of the federal internal
1553	1553	revenue code of 1986, for the sole purpose of constructing a Kansas
1554	1554	Korean War memorial;
1555	1555	(uu) all sales of tangible personal property and services purchased by
1556	1556	or on behalf of any rural volunteer fire-fighting organization for use
1557	1557	exclusively in the performance of its duties and functions;
1558	1558	(vv) all sales of tangible personal property purchased by any of the
1559	1559	following organizations that are exempt from federal income taxation
1560	1560	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
1561	1561	for the following purposes, and all sales of any such property by or on
1562	1562	behalf of any such organization for any such purpose:
1563	1563	(1) The American heart association, Kansas affiliate, inc. for the
1564	1564	purposes of providing education, training, certification in emergency
1565	1565	cardiac care, research and other related services to reduce disability and
1566	1566	death from cardiovascular diseases and stroke;
1567	1567	(2) the Kansas alliance for the mentally ill, inc. for the purpose of
1568	1568	advocacy for persons with mental illness and to education, research and
1569	1569	support for their families;
1570	1570	(3) the Kansas mental illness awareness council for the purposes of
1571	1571	advocacy for persons who are mentally ill and for education, research and
1572	1572	support for them and their families;
1573	1573	(4) the American diabetes association Kansas affiliate, inc. for the
1574	1574	purpose of eliminating diabetes through medical research, public education
1575	1575	focusing on disease prevention and education, patient education including
1576	1576	information on coping with diabetes, and professional education and
1577	1577	training;
1578	1578	(5) the American lung association of Kansas, inc. for the purpose of
1579	1579	eliminating all lung diseases through medical research, public education
1580	1580	including information on coping with lung diseases, professional education
1581	1581	and training related to lung disease and other related services to reduce the
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1624	1624	43 HB 2154 20
1625	1625	incidence of disability and death due to lung disease;
1626	1626	(6) the Kansas chapters of the Alzheimer's disease and related
1627	1627	disorders association, inc. for the purpose of providing assistance and
1628	1628	support to persons in Kansas with Alzheimer's disease, and their families
1629	1629	and caregivers;
1630	1630	(7) the Kansas chapters of the Parkinson's disease association for the
1631	1631	purpose of eliminating Parkinson's disease through medical research and
1632	1632	public and professional education related to such disease;
1633	1633	(8) the national kidney foundation of Kansas and western Missouri
1634	1634	for the purpose of eliminating kidney disease through medical research
1635	1635	and public and private education related to such disease;
1636	1636	(9) the heartstrings community foundation for the purpose of
1637	1637	providing training, employment and activities for adults with
1638	1638	developmental disabilities;
1639	1639	(10) the cystic fibrosis foundation, heart of America chapter, for the
1640	1640	purposes of assuring the development of the means to cure and control
1641	1641	cystic fibrosis and improving the quality of life for those with the disease;
1642	1642	(11) the spina bifida association of Kansas for the purpose of
1643	1643	providing financial, educational and practical aid to families and
1644	1644	individuals with spina bifida. Such aid includes, but is not limited to,
1645	1645	funding for medical devices, counseling and medical educational
1646	1646	opportunities;
1647	1647	(12) the CHWC, Inc., for the purpose of rebuilding urban core
1648	1648	neighborhoods through the construction of new homes, acquiring and
1649	1649	renovating existing homes and other related activities, and promoting
1650	1650	economic development in such neighborhoods;
1651	1651	(13) the cross-lines cooperative council for the purpose of providing
1652	1652	social services to low income individuals and families;
1653	1653	(14) the dreams work, inc., for the purpose of providing young adult
1654	1654	day services to individuals with developmental disabilities and assisting
1655	1655	families in avoiding institutional or nursing home care for a
1656	1656	developmentally disabled member of their family;
1657	1657	(15) the KSDS, Inc., for the purpose of promoting the independence
1658	1658	and inclusion of people with disabilities as fully participating and
1659	1659	contributing members of their communities and society through the
1660	1660	training and providing of guide and service dogs to people with
1661	1661	disabilities, and providing disability education and awareness to the
1662	1662	general public;
1663	1663	(16) the lyme association of greater Kansas City, Inc., for the purpose
1664	1664	of providing support to persons with lyme disease and public education
1665	1665	relating to the prevention, treatment and cure of lyme disease;
1666	1666	(17) the dream factory, inc., for the purpose of granting the dreams of
1667	1667	children with critical and chronic illnesses;
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1710	1710	43 HB 2154 21
1711	1711	(18) the Ottawa Suzuki strings, inc., for the purpose of providing
1712	1712	students and families with education and resources necessary to enable
1713	1713	each child to develop fine character and musical ability to the fullest
1714	1714	potential;
1715	1715	(19) the international association of lions clubs for the purpose of
1716	1716	creating and fostering a spirit of understanding among all people for
1717	1717	humanitarian needs by providing voluntary services through community
1718	1718	involvement and international cooperation;
1719	1719	(20) the Johnson county young matrons, inc., for the purpose of
1720	1720	promoting a positive future for members of the community through
1721	1721	volunteerism, financial support and education through the efforts of an all
1722	1722	volunteer organization;
1723	1723	(21) the American cancer society, inc., for the purpose of eliminating
1724	1724	cancer as a major health problem by preventing cancer, saving lives and
1725	1725	diminishing suffering from cancer, through research, education, advocacy
1726	1726	and service;
1727	1727	(22) the community services of Shawnee, inc., for the purpose of
1728	1728	providing food and clothing to those in need;
1729	1729	(23) the angel babies association, for the purpose of providing
1730	1730	assistance, support and items of necessity to teenage mothers and their
1731	1731	babies; and
1732	1732	(24) the Kansas fairgrounds foundation for the purpose of the
1733	1733	preservation, renovation and beautification of the Kansas state fairgrounds;
1734	1734	(ww) all sales of tangible personal property purchased by the habitat
1735	1735	for humanity for the exclusive use of being incorporated within a housing
1736	1736	project constructed by such organization;
1737	1737	(xx) all sales of tangible personal property and services purchased by
1738	1738	a nonprofit zoo that is exempt from federal income taxation pursuant to
1739	1739	section 501(c)(3) of the federal internal revenue code of 1986, or on behalf
1740	1740	of such zoo by an entity itself exempt from federal income taxation
1741	1741	pursuant to section 501(c)(3) of the federal internal revenue code of 1986
1742	1742	contracted with to operate such zoo and all sales of tangible personal
1743	1743	property or services purchased by a contractor for the purpose of
1744	1744	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
1745	1745	furnishing or remodeling facilities for any nonprofit zoo that would be
1746	1746	exempt from taxation under the provisions of this section if purchased
1747	1747	directly by such nonprofit zoo or the entity operating such zoo. Nothing in
1748	1748	this subsection shall be deemed to exempt the purchase of any construction
1749	1749	machinery, equipment or tools used in the constructing, equipping,
1750	1750	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
1751	1751	facilities for any nonprofit zoo. When any nonprofit zoo shall contract for
1752	1752	the purpose of constructing, equipping, reconstructing, maintaining,
1753	1753	repairing, enlarging, furnishing or remodeling facilities, it shall obtain
1754	1754	1
1755	1755	2
1756	1756	3
1757	1757	4
1758	1758	5
1759	1759	6
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1762	1762	9
1763	1763	10
1764	1764	11
1765	1765	12
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1767	1767	14
1768	1768	15
1769	1769	16
1770	1770	17
1771	1771	18
1772	1772	19
1773	1773	20
1774	1774	21
1775	1775	22
1776	1776	23
1777	1777	24
1778	1778	25
1779	1779	26
1780	1780	27
1781	1781	28
1782	1782	29
1783	1783	30
1784	1784	31
1785	1785	32
1786	1786	33
1787	1787	34
1788	1788	35
1789	1789	36
1790	1790	37
1791	1791	38
1792	1792	39
1793	1793	40
1794	1794	41
1795	1795	42
1796	1796	43 HB 2154 22
1797	1797	from the state and furnish to the contractor an exemption certificate for the
1798	1798	project involved, and the contractor may purchase materials for
1799	1799	incorporation in such project. The contractor shall furnish the number of
1800	1800	such certificate to all suppliers from whom such purchases are made, and
1801	1801	such suppliers shall execute invoices covering the same bearing the
1802	1802	number of such certificate. Upon completion of the project the contractor
1803	1803	shall furnish to the nonprofit zoo concerned a sworn statement, on a form
1804	1804	to be provided by the director of taxation, that all purchases so made were
1805	1805	entitled to exemption under this subsection. All invoices shall be held by
1806	1806	the contractor for a period of five years and shall be subject to audit by the
1807	1807	director of taxation. If any materials purchased under such a certificate are
1808	1808	found not to have been incorporated in the building or other project or not
1809	1809	to have been returned for credit or the sales or compensating tax otherwise
1810	1810	imposed upon such materials that will not be so incorporated in the
1811	1811	building or other project reported and paid by such contractor to the
1812	1812	director of taxation not later than the 20
1813	1813	th
1814	1814	day of the month following the
1815	1815	close of the month in which it shall be determined that such materials will
1816	1816	not be used for the purpose for which such certificate was issued, the
1817	1817	nonprofit zoo concerned shall be liable for tax on all materials purchased
1818	1818	for the project, and upon payment thereof it may recover the same from
1819	1819	the contractor together with reasonable attorney fees. Any contractor or
1820	1820	any agent, employee or subcontractor thereof, who shall use or otherwise
1821	1821	dispose of any materials purchased under such a certificate for any purpose
1822	1822	other than that for which such a certificate is issued without the payment
1823	1823	of the sales or compensating tax otherwise imposed upon such materials,
1824	1824	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
1825	1825	subject to the penalties provided for in K.S.A. 79-3615(h), and
1826	1826	amendments thereto;
1827	1827	(yy) all sales of tangible personal property and services purchased by
1828	1828	a parent-teacher association or organization, and all sales of tangible
1829	1829	personal property by or on behalf of such association or organization;
1830	1830	(zz) all sales of machinery and equipment purchased by over-the-air,
1831	1831	free access radio or television station that is used directly and primarily for
1832	1832	the purpose of producing a broadcast signal or is such that the failure of
1833	1833	the machinery or equipment to operate would cause broadcasting to cease.
1834	1834	For purposes of this subsection, machinery and equipment shall include,
1835	1835	but not be limited to, that required by rules and regulations of the federal
1836	1836	communications commission, and all sales of electricity which are
1837	1837	essential or necessary for the purpose of producing a broadcast signal or is
1838	1838	such that the failure of the electricity would cause broadcasting to cease;
1839	1839	(aaa) all sales of tangible personal property and services purchased by
1840	1840	a religious organization that is exempt from federal income taxation
1841	1841	pursuant to section 501(c)(3) of the federal internal revenue code, and used
1842	1842	1
1843	1843	2
1844	1844	3
1845	1845	4
1846	1846	5
1847	1847	6
1848	1848	7
1849	1849	8
1850	1850	9
1851	1851	10
1852	1852	11
1853	1853	12
1854	1854	13
1855	1855	14
1856	1856	15
1857	1857	16
1858	1858	17
1859	1859	18
1860	1860	19
1861	1861	20
1862	1862	21
1863	1863	22
1864	1864	23
1865	1865	24
1866	1866	25
1867	1867	26
1868	1868	27
1869	1869	28
1870	1870	29
1871	1871	30
1872	1872	31
1873	1873	32
1874	1874	33
1875	1875	34
1876	1876	35
1877	1877	36
1878	1878	37
1879	1879	38
1880	1880	39
1881	1881	40
1882	1882	41
1883	1883	42
1884	1884	43 HB 2154 23
1885	1885	exclusively for religious purposes, and all sales of tangible personal
1886	1886	property or services purchased by a contractor for the purpose of
1887	1887	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
1888	1888	furnishing or remodeling facilities for any such organization that would be
1889	1889	exempt from taxation under the provisions of this section if purchased
1890	1890	directly by such organization. Nothing in this subsection shall be deemed
1891	1891	to exempt the purchase of any construction machinery, equipment or tools
1892	1892	used in the constructing, equipping, reconstructing, maintaining, repairing,
1893	1893	enlarging, furnishing or remodeling facilities for any such organization.
1894	1894	When any such organization shall contract for the purpose of constructing,
1895	1895	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
1896	1896	remodeling facilities, it shall obtain from the state and furnish to the
1897	1897	contractor an exemption certificate for the project involved, and the
1898	1898	contractor may purchase materials for incorporation in such project. The
1899	1899	contractor shall furnish the number of such certificate to all suppliers from
1900	1900	whom such purchases are made, and such suppliers shall execute invoices
1901	1901	covering the same bearing the number of such certificate. Upon
1902	1902	completion of the project the contractor shall furnish to such organization
1903	1903	concerned a sworn statement, on a form to be provided by the director of
1904	1904	taxation, that all purchases so made were entitled to exemption under this
1905	1905	subsection. All invoices shall be held by the contractor for a period of five
1906	1906	years and shall be subject to audit by the director of taxation. If any
1907	1907	materials purchased under such a certificate are found not to have been
1908	1908	incorporated in the building or other project or not to have been returned
1909	1909	for credit or the sales or compensating tax otherwise imposed upon such
1910	1910	materials that will not be so incorporated in the building or other project
1911	1911	reported and paid by such contractor to the director of taxation not later
1912	1912	than the 20
1913	1913	th
1914	1914	day of the month following the close of the month in which it
1915	1915	shall be determined that such materials will not be used for the purpose for
1916	1916	which such certificate was issued, such organization concerned shall be
1917	1917	liable for tax on all materials purchased for the project, and upon payment
1918	1918	thereof it may recover the same from the contractor together with
1919	1919	reasonable attorney fees. Any contractor or any agent, employee or
1920	1920	subcontractor thereof, who shall use or otherwise dispose of any materials
1921	1921	purchased under such a certificate for any purpose other than that for
1922	1922	which such a certificate is issued without the payment of the sales or
1923	1923	compensating tax otherwise imposed upon such materials, shall be guilty
1924	1924	of a misdemeanor and, upon conviction therefor, shall be subject to the
1925	1925	penalties provided for in K.S.A. 79-3615(h), and amendments thereto.
1926	1926	Sales tax paid on and after July 1, 1998, but prior to the effective date of
1927	1927	this act upon the gross receipts received from any sale exempted by the
1928	1928	amendatory provisions of this subsection shall be refunded. Each claim for
1929	1929	a sales tax refund shall be verified and submitted to the director of taxation
1930	1930	1
1931	1931	2
1932	1932	3
1933	1933	4
1934	1934	5
1935	1935	6
1936	1936	7
1937	1937	8
1938	1938	9
1939	1939	10
1940	1940	11
1941	1941	12
1942	1942	13
1943	1943	14
1944	1944	15
1945	1945	16
1946	1946	17
1947	1947	18
1948	1948	19
1949	1949	20
1950	1950	21
1951	1951	22
1952	1952	23
1953	1953	24
1954	1954	25
1955	1955	26
1956	1956	27
1957	1957	28
1958	1958	29
1959	1959	30
1960	1960	31
1961	1961	32
1962	1962	33
1963	1963	34
1964	1964	35
1965	1965	36
1966	1966	37
1967	1967	38
1968	1968	39
1969	1969	40
1970	1970	41
1971	1971	42
1972	1972	43 HB 2154 24
1973	1973	upon forms furnished by the director and shall be accompanied by any
1974	1974	additional documentation required by the director. The director shall
1975	1975	review each claim and shall refund that amount of sales tax paid as
1976	1976	determined under the provisions of this subsection. All refunds shall be
1977	1977	paid from the sales tax refund fund upon warrants of the director of
1978	1978	accounts and reports pursuant to vouchers approved by the director or the
1979	1979	director's designee;
1980	1980	(bbb) all sales of food for human consumption by an organization that
1981	1981	is exempt from federal income taxation pursuant to section 501(c)(3) of
1982	1982	the federal internal revenue code of 1986, pursuant to a food distribution
1983	1983	program that offers such food at a price below cost in exchange for the
1984	1984	performance of community service by the purchaser thereof;
1985	1985	(ccc) on and after July 1, 1999, all sales of tangible personal property
1986	1986	and services purchased by a primary care clinic or health center the
1987	1987	primary purpose of which is to provide services to medically underserved
1988	1988	individuals and families, and that is exempt from federal income taxation
1989	1989	pursuant to section 501(c)(3) of the federal internal revenue code, and all
1990	1990	sales of tangible personal property or services purchased by a contractor
1991	1991	for the purpose of constructing, equipping, reconstructing, maintaining,
1992	1992	repairing, enlarging, furnishing or remodeling facilities for any such clinic
1993	1993	or center that would be exempt from taxation under the provisions of this
1994	1994	section if purchased directly by such clinic or center, except that for
1995	1995	taxable years commencing after December 31, 2013, this subsection shall
1996	1996	not apply to any sales of such tangible personal property and services
1997	1997	purchased by a primary care clinic or health center which performs any
1998	1998	abortion, as defined in K.S.A. 65-6701, and amendments thereto. Nothing
1999	1999	in this subsection shall be deemed to exempt the purchase of any
2000	2000	construction machinery, equipment or tools used in the constructing,
2001	2001	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2002	2002	remodeling facilities for any such clinic or center. When any such clinic or
2003	2003	center shall contract for the purpose of constructing, equipping,
2004	2004	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2005	2005	facilities, it shall obtain from the state and furnish to the contractor an
2006	2006	exemption certificate for the project involved, and the contractor may
2007	2007	purchase materials for incorporation in such project. The contractor shall
2008	2008	furnish the number of such certificate to all suppliers from whom such
2009	2009	purchases are made, and such suppliers shall execute invoices covering the
2010	2010	same bearing the number of such certificate. Upon completion of the
2011	2011	project the contractor shall furnish to such clinic or center concerned a
2012	2012	sworn statement, on a form to be provided by the director of taxation, that
2013	2013	all purchases so made were entitled to exemption under this subsection.
2014	2014	All invoices shall be held by the contractor for a period of five years and
2015	2015	shall be subject to audit by the director of taxation. If any materials
2016	2016	1
2017	2017	2
2018	2018	3
2019	2019	4
2020	2020	5
2021	2021	6
2022	2022	7
2023	2023	8
2024	2024	9
2025	2025	10
2026	2026	11
2027	2027	12
2028	2028	13
2029	2029	14
2030	2030	15
2031	2031	16
2032	2032	17
2033	2033	18
2034	2034	19
2035	2035	20
2036	2036	21
2037	2037	22
2038	2038	23
2039	2039	24
2040	2040	25
2041	2041	26
2042	2042	27
2043	2043	28
2044	2044	29
2045	2045	30
2046	2046	31
2047	2047	32
2048	2048	33
2049	2049	34
2050	2050	35
2051	2051	36
2052	2052	37
2053	2053	38
2054	2054	39
2055	2055	40
2056	2056	41
2057	2057	42
2058	2058	43 HB 2154 25
2059	2059	purchased under such a certificate are found not to have been incorporated
2060	2060	in the building or other project or not to have been returned for credit or
2061	2061	the sales or compensating tax otherwise imposed upon such materials that
2062	2062	will not be so incorporated in the building or other project reported and
2063	2063	paid by such contractor to the director of taxation not later than the 20
2064	2064	th
2065	2065	day of the month following the close of the month in which it shall be
2066	2066	determined that such materials will not be used for the purpose for which
2067	2067	such certificate was issued, such clinic or center concerned shall be liable
2068	2068	for tax on all materials purchased for the project, and upon payment
2069	2069	thereof it may recover the same from the contractor together with
2070	2070	reasonable attorney fees. Any contractor or any agent, employee or
2071	2071	subcontractor thereof, who shall use or otherwise dispose of any materials
2072	2072	purchased under such a certificate for any purpose other than that for
2073	2073	which such a certificate is issued without the payment of the sales or
2074	2074	compensating tax otherwise imposed upon such materials, shall be guilty
2075	2075	of a misdemeanor and, upon conviction therefor, shall be subject to the
2076	2076	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2077	2077	(ddd) on and after January 1, 1999, and before January 1, 2000, all
2078	2078	sales of materials and services purchased by any class II or III railroad as
2079	2079	classified by the federal surface transportation board for the construction,
2080	2080	renovation, repair or replacement of class II or III railroad track and
2081	2081	facilities used directly in interstate commerce. In the event any such track
2082	2082	or facility for which materials and services were purchased sales tax
2083	2083	exempt is not operational for five years succeeding the allowance of such
2084	2084	exemption, the total amount of sales tax that would have been payable
2085	2085	except for the operation of this subsection shall be recouped in accordance
2086	2086	with rules and regulations adopted for such purpose by the secretary of
2087	2087	revenue;
2088	2088	(eee) on and after January 1, 1999, and before January 1, 2001, all
2089	2089	sales of materials and services purchased for the original construction,
2090	2090	reconstruction, repair or replacement of grain storage facilities, including
2091	2091	railroad sidings providing access thereto;
2092	2092	(fff) all sales of material handling equipment, racking systems and
2093	2093	other related machinery and equipment that is used for the handling,
2094	2094	movement or storage of tangible personal property in a warehouse or
2095	2095	distribution facility in this state; all sales of installation, repair and
2096	2096	maintenance services performed on such machinery and equipment; and
2097	2097	all sales of repair and replacement parts for such machinery and
2098	2098	equipment. For purposes of this subsection, a warehouse or distribution
2099	2099	facility means a single, fixed location that consists of buildings or
2100	2100	structures in a contiguous area where storage or distribution operations are
2101	2101	conducted that are separate and apart from the business' retail operations,
2102	2102	if any, and that do not otherwise qualify for exemption as occurring at a
2103	2103	1
2104	2104	2
2105	2105	3
2106	2106	4
2107	2107	5
2108	2108	6
2109	2109	7
2110	2110	8
2111	2111	9
2112	2112	10
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2114	2114	12
2115	2115	13
2116	2116	14
2117	2117	15
2118	2118	16
2119	2119	17
2120	2120	18
2121	2121	19
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2127	2127	25
2128	2128	26
2129	2129	27
2130	2130	28
2131	2131	29
2132	2132	30
2133	2133	31
2134	2134	32
2135	2135	33
2136	2136	34
2137	2137	35
2138	2138	36
2139	2139	37
2140	2140	38
2141	2141	39
2142	2142	40
2143	2143	41
2144	2144	42
2145	2145	43 HB 2154 26
2146	2146	manufacturing or processing plant or facility. Material handling and
2147	2147	storage equipment shall include aeration, dust control, cleaning, handling
2148	2148	and other such equipment that is used in a public grain warehouse or other
2149	2149	commercial grain storage facility, whether used for grain handling, grain
2150	2150	storage, grain refining or processing, or other grain treatment operation;
2151	2151	(ggg) all sales of tangible personal property and services purchased
2152	2152	by or on behalf of the Kansas academy of science, which is exempt from
2153	2153	federal income taxation pursuant to section 501(c)(3) of the federal
2154	2154	internal revenue code of 1986, and used solely by such academy for the
2155	2155	preparation, publication and dissemination of education materials;
2156	2156	(hhh) all sales of tangible personal property and services purchased
2157	2157	by or on behalf of all domestic violence shelters that are member agencies
2158	2158	of the Kansas coalition against sexual and domestic violence;
2159	2159	(iii) all sales of personal property and services purchased by an
2160	2160	organization that is exempt from federal income taxation pursuant to
2161	2161	section 501(c)(3) of the federal internal revenue code of 1986, and such
2162	2162	personal property and services are used by any such organization in the
2163	2163	collection, storage and distribution of food products to nonprofit
2164	2164	organizations that distribute such food products to persons pursuant to a
2165	2165	food distribution program on a charitable basis without fee or charge, and
2166	2166	all sales of tangible personal property or services purchased by a
2167	2167	contractor for the purpose of constructing, equipping, reconstructing,
2168	2168	maintaining, repairing, enlarging, furnishing or remodeling facilities used
2169	2169	for the collection and storage of such food products for any such
2170	2170	organization which is exempt from federal income taxation pursuant to
2171	2171	section 501(c)(3) of the federal internal revenue code of 1986, that would
2172	2172	be exempt from taxation under the provisions of this section if purchased
2173	2173	directly by such organization. Nothing in this subsection shall be deemed
2174	2174	to exempt the purchase of any construction machinery, equipment or tools
2175	2175	used in the constructing, equipping, reconstructing, maintaining, repairing,
2176	2176	enlarging, furnishing or remodeling facilities for any such organization.
2177	2177	When any such organization shall contract for the purpose of constructing,
2178	2178	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2179	2179	remodeling facilities, it shall obtain from the state and furnish to the
2180	2180	contractor an exemption certificate for the project involved, and the
2181	2181	contractor may purchase materials for incorporation in such project. The
2182	2182	contractor shall furnish the number of such certificate to all suppliers from
2183	2183	whom such purchases are made, and such suppliers shall execute invoices
2184	2184	covering the same bearing the number of such certificate. Upon
2185	2185	completion of the project the contractor shall furnish to such organization
2186	2186	concerned a sworn statement, on a form to be provided by the director of
2187	2187	taxation, that all purchases so made were entitled to exemption under this
2188	2188	subsection. All invoices shall be held by the contractor for a period of five
2189	2189	1
2190	2190	2
2191	2191	3
2192	2192	4
2193	2193	5
2194	2194	6
2195	2195	7
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2197	2197	9
2198	2198	10
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2201	2201	13
2202	2202	14
2203	2203	15
2204	2204	16
2205	2205	17
2206	2206	18
2207	2207	19
2208	2208	20
2209	2209	21
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2215	2215	27
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2218	2218	30
2219	2219	31
2220	2220	32
2221	2221	33
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2225	2225	37
2226	2226	38
2227	2227	39
2228	2228	40
2229	2229	41
2230	2230	42
2231	2231	43 HB 2154 27
2232	2232	years and shall be subject to audit by the director of taxation. If any
2233	2233	materials purchased under such a certificate are found not to have been
2234	2234	incorporated in such facilities or not to have been returned for credit or the
2235	2235	sales or compensating tax otherwise imposed upon such materials that will
2236	2236	not be so incorporated in such facilities reported and paid by such
2237	2237	contractor to the director of taxation not later than the 20
2238	2238	th
2239	2239	day of the
2240	2240	month following the close of the month in which it shall be determined
2241	2241	that such materials will not be used for the purpose for which such
2242	2242	certificate was issued, such organization concerned shall be liable for tax
2243	2243	on all materials purchased for the project, and upon payment thereof it
2244	2244	may recover the same from the contractor together with reasonable
2245	2245	attorney fees. Any contractor or any agent, employee or subcontractor
2246	2246	thereof, who shall use or otherwise dispose of any materials purchased
2247	2247	under such a certificate for any purpose other than that for which such a
2248	2248	certificate is issued without the payment of the sales or compensating tax
2249	2249	otherwise imposed upon such materials, shall be guilty of a misdemeanor
2250	2250	and, upon conviction therefor, shall be subject to the penalties provided for
2251	2251	in K.S.A. 79-3615(h), and amendments thereto. Sales tax paid on and after
2252	2252	July 1, 2005, but prior to the effective date of this act upon the gross
2253	2253	receipts received from any sale exempted by the amendatory provisions of
2254	2254	this subsection shall be refunded. Each claim for a sales tax refund shall be
2255	2255	verified and submitted to the director of taxation upon forms furnished by
2256	2256	the director and shall be accompanied by any additional documentation
2257	2257	required by the director. The director shall review each claim and shall
2258	2258	refund that amount of sales tax paid as determined under the provisions of
2259	2259	this subsection. All refunds shall be paid from the sales tax refund fund
2260	2260	upon warrants of the director of accounts and reports pursuant to vouchers
2261	2261	approved by the director or the director's designee;
2262	2262	(jjj) all sales of dietary supplements dispensed pursuant to a
2263	2263	prescription order by a licensed practitioner or a mid-level practitioner as
2264	2264	defined by K.S.A. 65-1626, and amendments thereto. As used in this
2265	2265	subsection, "dietary supplement" means any product, other than tobacco,
2266	2266	intended to supplement the diet that: (1) Contains one or more of the
2267	2267	following dietary ingredients: A vitamin, a mineral, an herb or other
2268	2268	botanical, an amino acid, a dietary substance for use by humans to
2269	2269	supplement the diet by increasing the total dietary intake or a concentrate,
2270	2270	metabolite, constituent, extract or combination of any such ingredient; (2)
2271	2271	is intended for ingestion in tablet, capsule, powder, softgel, gelcap or
2272	2272	liquid form, or if not intended for ingestion, in such a form, is not
2273	2273	represented as conventional food and is not represented for use as a sole
2274	2274	item of a meal or of the diet; and (3) is required to be labeled as a dietary
2275	2275	supplement, identifiable by the supplemental facts box found on the label
2276	2276	and as required pursuant to 21 C.F.R. § 101.36;
2277	2277	1
2278	2278	2
2279	2279	3
2280	2280	4
2281	2281	5
2282	2282	6
2283	2283	7
2284	2284	8
2285	2285	9
2286	2286	10
2287	2287	11
2288	2288	12
2289	2289	13
2290	2290	14
2291	2291	15
2292	2292	16
2293	2293	17
2294	2294	18
2295	2295	19
2296	2296	20
2297	2297	21
2298	2298	22
2299	2299	23
2300	2300	24
2301	2301	25
2302	2302	26
2303	2303	27
2304	2304	28
2305	2305	29
2306	2306	30
2307	2307	31
2308	2308	32
2309	2309	33
2310	2310	34
2311	2311	35
2312	2312	36
2313	2313	37
2314	2314	38
2315	2315	39
2316	2316	40
2317	2317	41
2318	2318	42
2319	2319	43 HB 2154 28
2320	2320	(lll) all sales of tangible personal property and services purchased by
2321	2321	special olympics Kansas, inc. for the purpose of providing year-round
2322	2322	sports training and athletic competition in a variety of olympic-type sports
2323	2323	for individuals with intellectual disabilities by giving them continuing
2324	2324	opportunities to develop physical fitness, demonstrate courage, experience
2325	2325	joy and participate in a sharing of gifts, skills and friendship with their
2326	2326	families, other special olympics athletes and the community, and activities
2327	2327	provided or sponsored by such organization, and all sales of tangible
2328	2328	personal property by or on behalf of any such organization;
2329	2329	(mmm) all sales of tangible personal property purchased by or on
2330	2330	behalf of the Marillac center, inc., which is exempt from federal income
2331	2331	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
2332	2332	for the purpose of providing psycho-social-biological and special
2333	2333	education services to children, and all sales of any such property by or on
2334	2334	behalf of such organization for such purpose;
2335	2335	(nnn) all sales of tangible personal property and services purchased
2336	2336	by the west Sedgwick county-sunrise rotary club and sunrise charitable
2337	2337	fund for the purpose of constructing a boundless playground which is an
2338	2338	integrated, barrier free and developmentally advantageous play
2339	2339	environment for children of all abilities and disabilities;
2340	2340	(ooo) all sales of tangible personal property by or on behalf of a
2341	2341	public library serving the general public and supported in whole or in part
2342	2342	with tax money or a not-for-profit organization whose purpose is to raise
2343	2343	funds for or provide services or other benefits to any such public library;
2344	2344	(ppp) all sales of tangible personal property and services purchased
2345	2345	by or on behalf of a homeless shelter that is exempt from federal income
2346	2346	taxation pursuant to section 501(c)(3) of the federal income tax code of
2347	2347	1986, and used by any such homeless shelter to provide emergency and
2348	2348	transitional housing for individuals and families experiencing
2349	2349	homelessness, and all sales of any such property by or on behalf of any
2350	2350	such homeless shelter for any such purpose;
2351	2351	(qqq) all sales of tangible personal property and services purchased
2352	2352	by TLC for children and families, inc., hereinafter referred to as TLC,
2353	2353	which is exempt from federal income taxation pursuant to section 501(c)
2354	2354	(3) of the federal internal revenue code of 1986, and such property and
2355	2355	services are used for the purpose of providing emergency shelter and
2356	2356	treatment for abused and neglected children as well as meeting additional
2357	2357	critical needs for children, juveniles and family, and all sales of any such
2358	2358	property by or on behalf of TLC for any such purpose; and all sales of
2359	2359	tangible personal property or services purchased by a contractor for the
2360	2360	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2361	2361	remodeling facilities for the operation of services for TLC for any such
2362	2362	purpose that would be exempt from taxation under the provisions of this
2363	2363	1
2364	2364	2
2365	2365	3
2366	2366	4
2367	2367	5
2368	2368	6
2369	2369	7
2370	2370	8
2371	2371	9
2372	2372	10
2373	2373	11
2374	2374	12
2375	2375	13
2376	2376	14
2377	2377	15
2378	2378	16
2379	2379	17
2380	2380	18
2381	2381	19
2382	2382	20
2383	2383	21
2384	2384	22
2385	2385	23
2386	2386	24
2387	2387	25
2388	2388	26
2389	2389	27
2390	2390	28
2391	2391	29
2392	2392	30
2393	2393	31
2394	2394	32
2395	2395	33
2396	2396	34
2397	2397	35
2398	2398	36
2399	2399	37
2400	2400	38
2401	2401	39
2402	2402	40
2403	2403	41
2404	2404	42
2405	2405	43 HB 2154 29
2406	2406	section if purchased directly by TLC. Nothing in this subsection shall be
2407	2407	deemed to exempt the purchase of any construction machinery, equipment
2408	2408	or tools used in the constructing, maintaining, repairing, enlarging,
2409	2409	furnishing or remodeling such facilities for TLC. When TLC contracts for
2410	2410	the purpose of constructing, maintaining, repairing, enlarging, furnishing
2411	2411	or remodeling such facilities, it shall obtain from the state and furnish to
2412	2412	the contractor an exemption certificate for the project involved, and the
2413	2413	contractor may purchase materials for incorporation in such project. The
2414	2414	contractor shall furnish the number of such certificate to all suppliers from
2415	2415	whom such purchases are made, and such suppliers shall execute invoices
2416	2416	covering the same bearing the number of such certificate. Upon
2417	2417	completion of the project the contractor shall furnish to TLC a sworn
2418	2418	statement, on a form to be provided by the director of taxation, that all
2419	2419	purchases so made were entitled to exemption under this subsection. All
2420	2420	invoices shall be held by the contractor for a period of five years and shall
2421	2421	be subject to audit by the director of taxation. If any materials purchased
2422	2422	under such a certificate are found not to have been incorporated in the
2423	2423	building or other project or not to have been returned for credit or the sales
2424	2424	or compensating tax otherwise imposed upon such materials that will not
2425	2425	be so incorporated in the building or other project reported and paid by
2426	2426	such contractor to the director of taxation not later than the 20
2427	2427	th
2428	2428	day of the
2429	2429	month following the close of the month in which it shall be determined
2430	2430	that such materials will not be used for the purpose for which such
2431	2431	certificate was issued, TLC shall be liable for tax on all materials
2432	2432	purchased for the project, and upon payment thereof it may recover the
2433	2433	same from the contractor together with reasonable attorney fees. Any
2434	2434	contractor or any agent, employee or subcontractor thereof, who shall use
2435	2435	or otherwise dispose of any materials purchased under such a certificate
2436	2436	for any purpose other than that for which such a certificate is issued
2437	2437	without the payment of the sales or compensating tax otherwise imposed
2438	2438	upon such materials, shall be guilty of a misdemeanor and, upon
2439	2439	conviction therefor, shall be subject to the penalties provided for in K.S.A.
2440	2440	79-3615(h), and amendments thereto;
2441	2441	(rrr) all sales of tangible personal property and services purchased by
2442	2442	any county law library maintained pursuant to law and sales of tangible
2443	2443	personal property and services purchased by an organization that would
2444	2444	have been exempt from taxation under the provisions of this subsection if
2445	2445	purchased directly by the county law library for the purpose of providing
2446	2446	legal resources to attorneys, judges, students and the general public, and
2447	2447	all sales of any such property by or on behalf of any such county law
2448	2448	library;
2449	2449	(sss) all sales of tangible personal property and services purchased by
2450	2450	catholic charities or youthville, hereinafter referred to as charitable family
2451	2451	1
2452	2452	2
2453	2453	3
2454	2454	4
2455	2455	5
2456	2456	6
2457	2457	7
2458	2458	8
2459	2459	9
2460	2460	10
2461	2461	11
2462	2462	12
2463	2463	13
2464	2464	14
2465	2465	15
2466	2466	16
2467	2467	17
2468	2468	18
2469	2469	19
2470	2470	20
2471	2471	21
2472	2472	22
2473	2473	23
2474	2474	24
2475	2475	25
2476	2476	26
2477	2477	27
2478	2478	28
2479	2479	29
2480	2480	30
2481	2481	31
2482	2482	32
2483	2483	33
2484	2484	34
2485	2485	35
2486	2486	36
2487	2487	37
2488	2488	38
2489	2489	39
2490	2490	40
2491	2491	41
2492	2492	42
2493	2493	43 HB 2154 30
2494	2494	providers, which is exempt from federal income taxation pursuant to
2495	2495	section 501(c)(3) of the federal internal revenue code of 1986, and which
2496	2496	such property and services are used for the purpose of providing
2497	2497	emergency shelter and treatment for abused and neglected children as well
2498	2498	as meeting additional critical needs for children, juveniles and family, and
2499	2499	all sales of any such property by or on behalf of charitable family
2500	2500	providers for any such purpose; and all sales of tangible personal property
2501	2501	or services purchased by a contractor for the purpose of constructing,
2502	2502	maintaining, repairing, enlarging, furnishing or remodeling facilities for
2503	2503	the operation of services for charitable family providers for any such
2504	2504	purpose which would be exempt from taxation under the provisions of this
2505	2505	section if purchased directly by charitable family providers. Nothing in
2506	2506	this subsection shall be deemed to exempt the purchase of any construction
2507	2507	machinery, equipment or tools used in the constructing, maintaining,
2508	2508	repairing, enlarging, furnishing or remodeling such facilities for charitable
2509	2509	family providers. When charitable family providers contracts for the
2510	2510	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2511	2511	remodeling such facilities, it shall obtain from the state and furnish to the
2512	2512	contractor an exemption certificate for the project involved, and the
2513	2513	contractor may purchase materials for incorporation in such project. The
2514	2514	contractor shall furnish the number of such certificate to all suppliers from
2515	2515	whom such purchases are made, and such suppliers shall execute invoices
2516	2516	covering the same bearing the number of such certificate. Upon
2517	2517	completion of the project the contractor shall furnish to charitable family
2518	2518	providers a sworn statement, on a form to be provided by the director of
2519	2519	taxation, that all purchases so made were entitled to exemption under this
2520	2520	subsection. All invoices shall be held by the contractor for a period of five
2521	2521	years and shall be subject to audit by the director of taxation. If any
2522	2522	materials purchased under such a certificate are found not to have been
2523	2523	incorporated in the building or other project or not to have been returned
2524	2524	for credit or the sales or compensating tax otherwise imposed upon such
2525	2525	materials that will not be so incorporated in the building or other project
2526	2526	reported and paid by such contractor to the director of taxation not later
2527	2527	than the 20
2528	2528	th
2529	2529	day of the month following the close of the month in which it
2530	2530	shall be determined that such materials will not be used for the purpose for
2531	2531	which such certificate was issued, charitable family providers shall be
2532	2532	liable for tax on all materials purchased for the project, and upon payment
2533	2533	thereof it may recover the same from the contractor together with
2534	2534	reasonable attorney fees. Any contractor or any agent, employee or
2535	2535	subcontractor thereof, who shall use or otherwise dispose of any materials
2536	2536	purchased under such a certificate for any purpose other than that for
2537	2537	which such a certificate is issued without the payment of the sales or
2538	2538	compensating tax otherwise imposed upon such materials, shall be guilty
2539	2539	1
2540	2540	2
2541	2541	3
2542	2542	4
2543	2543	5
2544	2544	6
2545	2545	7
2546	2546	8
2547	2547	9
2548	2548	10
2549	2549	11
2550	2550	12
2551	2551	13
2552	2552	14
2553	2553	15
2554	2554	16
2555	2555	17
2556	2556	18
2557	2557	19
2558	2558	20
2559	2559	21
2560	2560	22
2561	2561	23
2562	2562	24
2563	2563	25
2564	2564	26
2565	2565	27
2566	2566	28
2567	2567	29
2568	2568	30
2569	2569	31
2570	2570	32
2571	2571	33
2572	2572	34
2573	2573	35
2574	2574	36
2575	2575	37
2576	2576	38
2577	2577	39
2578	2578	40
2579	2579	41
2580	2580	42
2581	2581	43 HB 2154 31
2582	2582	of a misdemeanor and, upon conviction therefor, shall be subject to the
2583	2583	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2584	2584	(ttt) all sales of tangible personal property or services purchased by a
2585	2585	contractor for a project for the purpose of restoring, constructing,
2586	2586	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2587	2587	remodeling a home or facility owned by a nonprofit museum that has been
2588	2588	granted an exemption pursuant to subsection (qq), which such home or
2589	2589	facility is located in a city that has been designated as a qualified
2590	2590	hometown pursuant to the provisions of K.S.A. 75-5071 et seq., and
2591	2591	amendments thereto, and which such project is related to the purposes of
2592	2592	K.S.A. 75-5071 et seq., and amendments thereto, and that would be
2593	2593	exempt from taxation under the provisions of this section if purchased
2594	2594	directly by such nonprofit museum. Nothing in this subsection shall be
2595	2595	deemed to exempt the purchase of any construction machinery, equipment
2596	2596	or tools used in the restoring, constructing, equipping, reconstructing,
2597	2597	maintaining, repairing, enlarging, furnishing or remodeling a home or
2598	2598	facility for any such nonprofit museum. When any such nonprofit museum
2599	2599	shall contract for the purpose of restoring, constructing, equipping,
2600	2600	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2601	2601	a home or facility, it shall obtain from the state and furnish to the
2602	2602	contractor an exemption certificate for the project involved, and the
2603	2603	contractor may purchase materials for incorporation in such project. The
2604	2604	contractor shall furnish the number of such certificates to all suppliers
2605	2605	from whom such purchases are made, and such suppliers shall execute
2606	2606	invoices covering the same bearing the number of such certificate. Upon
2607	2607	completion of the project, the contractor shall furnish to such nonprofit
2608	2608	museum a sworn statement on a form to be provided by the director of
2609	2609	taxation that all purchases so made were entitled to exemption under this
2610	2610	subsection. All invoices shall be held by the contractor for a period of five
2611	2611	years and shall be subject to audit by the director of taxation. If any
2612	2612	materials purchased under such a certificate are found not to have been
2613	2613	incorporated in the building or other project or not to have been returned
2614	2614	for credit or the sales or compensating tax otherwise imposed upon such
2615	2615	materials that will not be so incorporated in a home or facility or other
2616	2616	project reported and paid by such contractor to the director of taxation not
2617	2617	later than the 20
2618	2618	th
2619	2619	day of the month following the close of the month in
2620	2620	which it shall be determined that such materials will not be used for the
2621	2621	purpose for which such certificate was issued, such nonprofit museum
2622	2622	shall be liable for tax on all materials purchased for the project, and upon
2623	2623	payment thereof it may recover the same from the contractor together with
2624	2624	reasonable attorney fees. Any contractor or any agent, employee or
2625	2625	subcontractor thereof, who shall use or otherwise dispose of any materials
2626	2626	purchased under such a certificate for any purpose other than that for
2627	2627	1
2628	2628	2
2629	2629	3
2630	2630	4
2631	2631	5
2632	2632	6
2633	2633	7
2634	2634	8
2635	2635	9
2636	2636	10
2637	2637	11
2638	2638	12
2639	2639	13
2640	2640	14
2641	2641	15
2642	2642	16
2643	2643	17
2644	2644	18
2645	2645	19
2646	2646	20
2647	2647	21
2648	2648	22
2649	2649	23
2650	2650	24
2651	2651	25
2652	2652	26
2653	2653	27
2654	2654	28
2655	2655	29
2656	2656	30
2657	2657	31
2658	2658	32
2659	2659	33
2660	2660	34
2661	2661	35
2662	2662	36
2663	2663	37
2664	2664	38
2665	2665	39
2666	2666	40
2667	2667	41
2668	2668	42
2669	2669	43 HB 2154 32
2670	2670	which such a certificate is issued without the payment of the sales or
2671	2671	compensating tax otherwise imposed upon such materials, shall be guilty
2672	2672	of a misdemeanor and, upon conviction therefor, shall be subject to the
2673	2673	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2674	2674	(uuu) all sales of tangible personal property and services purchased
2675	2675	by Kansas children's service league, hereinafter referred to as KCSL,
2676	2676	which is exempt from federal income taxation pursuant to section 501(c)
2677	2677	(3) of the federal internal revenue code of 1986, and which such property
2678	2678	and services are used for the purpose of providing for the prevention and
2679	2679	treatment of child abuse and maltreatment as well as meeting additional
2680	2680	critical needs for children, juveniles and family, and all sales of any such
2681	2681	property by or on behalf of KCSL for any such purpose; and all sales of
2682	2682	tangible personal property or services purchased by a contractor for the
2683	2683	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2684	2684	remodeling facilities for the operation of services for KCSL for any such
2685	2685	purpose that would be exempt from taxation under the provisions of this
2686	2686	section if purchased directly by KCSL. Nothing in this subsection shall be
2687	2687	deemed to exempt the purchase of any construction machinery, equipment
2688	2688	or tools used in the constructing, maintaining, repairing, enlarging,
2689	2689	furnishing or remodeling such facilities for KCSL. When KCSL contracts
2690	2690	for the purpose of constructing, maintaining, repairing, enlarging,
2691	2691	furnishing or remodeling such facilities, it shall obtain from the state and
2692	2692	furnish to the contractor an exemption certificate for the project involved,
2693	2693	and the contractor may purchase materials for incorporation in such
2694	2694	project. The contractor shall furnish the number of such certificate to all
2695	2695	suppliers from whom such purchases are made, and such suppliers shall
2696	2696	execute invoices covering the same bearing the number of such certificate.
2697	2697	Upon completion of the project the contractor shall furnish to KCSL a
2698	2698	sworn statement, on a form to be provided by the director of taxation, that
2699	2699	all purchases so made were entitled to exemption under this subsection.
2700	2700	All invoices shall be held by the contractor for a period of five years and
2701	2701	shall be subject to audit by the director of taxation. If any materials
2702	2702	purchased under such a certificate are found not to have been incorporated
2703	2703	in the building or other project or not to have been returned for credit or
2704	2704	the sales or compensating tax otherwise imposed upon such materials that
2705	2705	will not be so incorporated in the building or other project reported and
2706	2706	paid by such contractor to the director of taxation not later than the 20
2707	2707	th
2708	2708	day of the month following the close of the month in which it shall be
2709	2709	determined that such materials will not be used for the purpose for which
2710	2710	such certificate was issued, KCSL shall be liable for tax on all materials
2711	2711	purchased for the project, and upon payment thereof it may recover the
2712	2712	same from the contractor together with reasonable attorney fees. Any
2713	2713	contractor or any agent, employee or subcontractor thereof, who shall use
2714	2714	1
2715	2715	2
2716	2716	3
2717	2717	4
2718	2718	5
2719	2719	6
2720	2720	7
2721	2721	8
2722	2722	9
2723	2723	10
2724	2724	11
2725	2725	12
2726	2726	13
2727	2727	14
2728	2728	15
2729	2729	16
2730	2730	17
2731	2731	18
2732	2732	19
2733	2733	20
2734	2734	21
2735	2735	22
2736	2736	23
2737	2737	24
2738	2738	25
2739	2739	26
2740	2740	27
2741	2741	28
2742	2742	29
2743	2743	30
2744	2744	31
2745	2745	32
2746	2746	33
2747	2747	34
2748	2748	35
2749	2749	36
2750	2750	37
2751	2751	38
2752	2752	39
2753	2753	40
2754	2754	41
2755	2755	42
2756	2756	43 HB 2154 33
2757	2757	or otherwise dispose of any materials purchased under such a certificate
2758	2758	for any purpose other than that for which such a certificate is issued
2759	2759	without the payment of the sales or compensating tax otherwise imposed
2760	2760	upon such materials, shall be guilty of a misdemeanor and, upon
2761	2761	conviction therefor, shall be subject to the penalties provided for in K.S.A.
2762	2762	79-3615(h), and amendments thereto;
2763	2763	(vvv) all sales of tangible personal property or services, including the
2764	2764	renting and leasing of tangible personal property or services, purchased by
2765	2765	jazz in the woods, inc., a Kansas corporation that is exempt from federal
2766	2766	income taxation pursuant to section 501(c)(3) of the federal internal
2767	2767	revenue code, for the purpose of providing jazz in the woods, an event
2768	2768	benefiting children-in-need and other nonprofit charities assisting such
2769	2769	children, and all sales of any such property by or on behalf of such
2770	2770	organization for such purpose;
2771	2771	(www) all sales of tangible personal property purchased by or on
2772	2772	behalf of the Frontenac education foundation, which is exempt from
2773	2773	federal income taxation pursuant to section 501(c)(3) of the federal
2774	2774	internal revenue code, for the purpose of providing education support for
2775	2775	students, and all sales of any such property by or on behalf of such
2776	2776	organization for such purpose;
2777	2777	(xxx) all sales of personal property and services purchased by the
2778	2778	booth theatre foundation, inc., an organization, which is exempt from
2779	2779	federal income taxation pursuant to section 501(c)(3) of the federal
2780	2780	internal revenue code of 1986, and which such personal property and
2781	2781	services are used by any such organization in the constructing, equipping,
2782	2782	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2783	2783	of the booth theatre, and all sales of tangible personal property or services
2784	2784	purchased by a contractor for the purpose of constructing, equipping,
2785	2785	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2786	2786	the booth theatre for such organization, that would be exempt from
2787	2787	taxation under the provisions of this section if purchased directly by such
2788	2788	organization. Nothing in this subsection shall be deemed to exempt the
2789	2789	purchase of any construction machinery, equipment or tools used in the
2790	2790	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
2791	2791	furnishing or remodeling facilities for any such organization. When any
2792	2792	such organization shall contract for the purpose of constructing, equipping,
2793	2793	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2794	2794	facilities, it shall obtain from the state and furnish to the contractor an
2795	2795	exemption certificate for the project involved, and the contractor may
2796	2796	purchase materials for incorporation in such project. The contractor shall
2797	2797	furnish the number of such certificate to all suppliers from whom such
2798	2798	purchases are made, and such suppliers shall execute invoices covering the
2799	2799	same bearing the number of such certificate. Upon completion of the
2800	2800	1
2801	2801	2
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2803	2803	4
2804	2804	5
2805	2805	6
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2809	2809	10
2810	2810	11
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2813	2813	14
2814	2814	15
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2816	2816	17
2817	2817	18
2818	2818	19
2819	2819	20
2820	2820	21
2821	2821	22
2822	2822	23
2823	2823	24
2824	2824	25
2825	2825	26
2826	2826	27
2827	2827	28
2828	2828	29
2829	2829	30
2830	2830	31
2831	2831	32
2832	2832	33
2833	2833	34
2834	2834	35
2835	2835	36
2836	2836	37
2837	2837	38
2838	2838	39
2839	2839	40
2840	2840	41
2841	2841	42
2842	2842	43 HB 2154 34
2843	2843	project the contractor shall furnish to such organization concerned a sworn
2844	2844	statement, on a form to be provided by the director of taxation, that all
2845	2845	purchases so made were entitled to exemption under this subsection. All
2846	2846	invoices shall be held by the contractor for a period of five years and shall
2847	2847	be subject to audit by the director of taxation. If any materials purchased
2848	2848	under such a certificate are found not to have been incorporated in such
2849	2849	facilities or not to have been returned for credit or the sales or
2850	2850	compensating tax otherwise imposed upon such materials that will not be
2851	2851	so incorporated in such facilities reported and paid by such contractor to
2852	2852	the director of taxation not later than the 20
2853	2853	th
2854	2854	day of the month following
2855	2855	the close of the month in which it shall be determined that such materials
2856	2856	will not be used for the purpose for which such certificate was issued, such
2857	2857	organization concerned shall be liable for tax on all materials purchased
2858	2858	for the project, and upon payment thereof it may recover the same from
2859	2859	the contractor together with reasonable attorney fees. Any contractor or
2860	2860	any agent, employee or subcontractor thereof, who shall use or otherwise
2861	2861	dispose of any materials purchased under such a certificate for any purpose
2862	2862	other than that for which such a certificate is issued without the payment
2863	2863	of the sales or compensating tax otherwise imposed upon such materials,
2864	2864	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
2865	2865	subject to the penalties provided for in K.S.A. 79-3615(h), and
2866	2866	amendments thereto. Sales tax paid on and after January 1, 2007, but prior
2867	2867	to the effective date of this act upon the gross receipts received from any
2868	2868	sale which would have been exempted by the provisions of this subsection
2869	2869	had such sale occurred after the effective date of this act shall be refunded.
2870	2870	Each claim for a sales tax refund shall be verified and submitted to the
2871	2871	director of taxation upon forms furnished by the director and shall be
2872	2872	accompanied by any additional documentation required by the director.
2873	2873	The director shall review each claim and shall refund that amount of sales
2874	2874	tax paid as determined under the provisions of this subsection. All refunds
2875	2875	shall be paid from the sales tax refund fund upon warrants of the director
2876	2876	of accounts and reports pursuant to vouchers approved by the director or
2877	2877	the director's designee;
2878	2878	(yyy) all sales of tangible personal property and services purchased
2879	2879	by TLC charities foundation, inc., hereinafter referred to as TLC charities,
2880	2880	which is exempt from federal income taxation pursuant to section 501(c)
2881	2881	(3) of the federal internal revenue code of 1986, and which such property
2882	2882	and services are used for the purpose of encouraging private philanthropy
2883	2883	to further the vision, values, and goals of TLC for children and families,
2884	2884	inc.; and all sales of such property and services by or on behalf of TLC
2885	2885	charities for any such purpose and all sales of tangible personal property or
2886	2886	services purchased by a contractor for the purpose of constructing,
2887	2887	maintaining, repairing, enlarging, furnishing or remodeling facilities for
2888	2888	1
2889	2889	2
2890	2890	3
2891	2891	4
2892	2892	5
2893	2893	6
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2903	2903	16
2904	2904	17
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2907	2907	20
2908	2908	21
2909	2909	22
2910	2910	23
2911	2911	24
2912	2912	25
2913	2913	26
2914	2914	27
2915	2915	28
2916	2916	29
2917	2917	30
2918	2918	31
2919	2919	32
2920	2920	33
2921	2921	34
2922	2922	35
2923	2923	36
2924	2924	37
2925	2925	38
2926	2926	39
2927	2927	40
2928	2928	41
2929	2929	42
2930	2930	43 HB 2154 35
2931	2931	the operation of services for TLC charities for any such purpose that would
2932	2932	be exempt from taxation under the provisions of this section if purchased
2933	2933	directly by TLC charities. Nothing in this subsection shall be deemed to
2934	2934	exempt the purchase of any construction machinery, equipment or tools
2935	2935	used in the constructing, maintaining, repairing, enlarging, furnishing or
2936	2936	remodeling such facilities for TLC charities. When TLC charities contracts
2937	2937	for the purpose of constructing, maintaining, repairing, enlarging,
2938	2938	furnishing or remodeling such facilities, it shall obtain from the state and
2939	2939	furnish to the contractor an exemption certificate for the project involved,
2940	2940	and the contractor may purchase materials for incorporation in such
2941	2941	project. The contractor shall furnish the number of such certificate to all
2942	2942	suppliers from whom such purchases are made, and such suppliers shall
2943	2943	execute invoices covering the same bearing the number of such certificate.
2944	2944	Upon completion of the project the contractor shall furnish to TLC
2945	2945	charities a sworn statement, on a form to be provided by the director of
2946	2946	taxation, that all purchases so made were entitled to exemption under this
2947	2947	subsection. All invoices shall be held by the contractor for a period of five
2948	2948	years and shall be subject to audit by the director of taxation. If any
2949	2949	materials purchased under such a certificate are found not to have been
2950	2950	incorporated in the building or other project or not to have been returned
2951	2951	for credit or the sales or compensating tax otherwise imposed upon such
2952	2952	materials that will not be incorporated into the building or other project
2953	2953	reported and paid by such contractor to the director of taxation not later
2954	2954	than the 20
2955	2955	th
2956	2956	day of the month following the close of the month in which it
2957	2957	shall be determined that such materials will not be used for the purpose for
2958	2958	which such certificate was issued, TLC charities shall be liable for tax on
2959	2959	all materials purchased for the project, and upon payment thereof it may
2960	2960	recover the same from the contractor together with reasonable attorney
2961	2961	fees. Any contractor or any agent, employee or subcontractor thereof, who
2962	2962	shall use or otherwise dispose of any materials purchased under such a
2963	2963	certificate for any purpose other than that for which such a certificate is
2964	2964	issued without the payment of the sales or compensating tax otherwise
2965	2965	imposed upon such materials, shall be guilty of a misdemeanor and, upon
2966	2966	conviction therefor, shall be subject to the penalties provided for in K.S.A.
2967	2967	79-3615(h), and amendments thereto;
2968	2968	(zzz) all sales of tangible personal property purchased by the rotary
2969	2969	club of shawnee foundation, which is exempt from federal income taxation
2970	2970	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
2971	2971	as amended, used for the purpose of providing contributions to community
2972	2972	service organizations and scholarships;
2973	2973	(aaaa) all sales of personal property and services purchased by or on
2974	2974	behalf of victory in the valley, inc., which is exempt from federal income
2975	2975	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
2976	2976	1
2977	2977	2
2978	2978	3
2979	2979	4
2980	2980	5
2981	2981	6
2982	2982	7
2983	2983	8
2984	2984	9
2985	2985	10
2986	2986	11
2987	2987	12
2988	2988	13
2989	2989	14
2990	2990	15
2991	2991	16
2992	2992	17
2993	2993	18
2994	2994	19
2995	2995	20
2996	2996	21
2997	2997	22
2998	2998	23
2999	2999	24
3000	3000	25
3001	3001	26
3002	3002	27
3003	3003	28
3004	3004	29
3005	3005	30
3006	3006	31
3007	3007	32
3008	3008	33
3009	3009	34
3010	3010	35
3011	3011	36
3012	3012	37
3013	3013	38
3014	3014	39
3015	3015	40
3016	3016	41
3017	3017	42
3018	3018	43 HB 2154 36
3019	3019	for the purpose of providing a cancer support group and services for
3020	3020	persons with cancer, and all sales of any such property by or on behalf of
3021	3021	any such organization for any such purpose;
3022	3022	(bbbb) all sales of entry or participation fees, charges or tickets by
3023	3023	Guadalupe health foundation, which is exempt from federal income
3024	3024	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3025	3025	for such organization's annual fundraising event which purpose is to
3026	3026	provide health care services for uninsured workers;
3027	3027	(cccc) all sales of tangible personal property or services purchased by
3028	3028	or on behalf of wayside waifs, inc., which is exempt from federal income
3029	3029	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3030	3030	for the purpose of providing such organization's annual fundraiser, an
3031	3031	event whose purpose is to support the care of homeless and abandoned
3032	3032	animals, animal adoption efforts, education programs for children and
3033	3033	efforts to reduce animal over-population and animal welfare services, and
3034	3034	all sales of any such property, including entry or participation fees or
3035	3035	charges, by or on behalf of such organization for such purpose;
3036	3036	(dddd) all sales of tangible personal property or services purchased
3037	3037	by or on behalf of goodwill industries or Easter seals of Kansas, inc., both
3038	3038	of which are exempt from federal income taxation pursuant to section
3039	3039	501(c)(3) of the federal internal revenue code, for the purpose of providing
3040	3040	education, training and employment opportunities for people with
3041	3041	disabilities and other barriers to employment;
3042	3042	(eeee) all sales of tangible personal property or services purchased by
3043	3043	or on behalf of all American beef battalion, inc., which is exempt from
3044	3044	federal income taxation pursuant to section 501(c)(3) of the federal
3045	3045	internal revenue code, for the purpose of educating, promoting and
3046	3046	participating as a contact group through the beef cattle industry in order to
3047	3047	carry out such projects that provide support and morale to members of the
3048	3048	United States armed forces and military services;
3049	3049	(ffff) all sales of tangible personal property and services purchased by
3050	3050	sheltered living, inc., which is exempt from federal income taxation
3051	3051	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
3052	3052	and which such property and services are used for the purpose of
3053	3053	providing residential and day services for people with developmental
3054	3054	disabilities or intellectual disability, or both, and all sales of any such
3055	3055	property by or on behalf of sheltered living, inc., for any such purpose; and
3056	3056	all sales of tangible personal property or services purchased by a
3057	3057	contractor for the purpose of rehabilitating, constructing, maintaining,
3058	3058	repairing, enlarging, furnishing or remodeling homes and facilities for
3059	3059	sheltered living, inc., for any such purpose that would be exempt from
3060	3060	taxation under the provisions of this section if purchased directly by
3061	3061	sheltered living, inc. Nothing in this subsection shall be deemed to exempt
3062	3062	1
3063	3063	2
3064	3064	3
3065	3065	4
3066	3066	5
3067	3067	6
3068	3068	7
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3070	3070	9
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3072	3072	11
3073	3073	12
3074	3074	13
3075	3075	14
3076	3076	15
3077	3077	16
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3079	3079	18
3080	3080	19
3081	3081	20
3082	3082	21
3083	3083	22
3084	3084	23
3085	3085	24
3086	3086	25
3087	3087	26
3088	3088	27
3089	3089	28
3090	3090	29
3091	3091	30
3092	3092	31
3093	3093	32
3094	3094	33
3095	3095	34
3096	3096	35
3097	3097	36
3098	3098	37
3099	3099	38
3100	3100	39
3101	3101	40
3102	3102	41
3103	3103	42
3104	3104	43 HB 2154 37
3105	3105	the purchase of any construction machinery, equipment or tools used in the
3106	3106	constructing, maintaining, repairing, enlarging, furnishing or remodeling
3107	3107	such homes and facilities for sheltered living, inc. When sheltered living,
3108	3108	inc., contracts for the purpose of rehabilitating, constructing, maintaining,
3109	3109	repairing, enlarging, furnishing or remodeling such homes and facilities, it
3110	3110	shall obtain from the state and furnish to the contractor an exemption
3111	3111	certificate for the project involved, and the contractor may purchase
3112	3112	materials for incorporation in such project. The contractor shall furnish the
3113	3113	number of such certificate to all suppliers from whom such purchases are
3114	3114	made, and such suppliers shall execute invoices covering the same bearing
3115	3115	the number of such certificate. Upon completion of the project the
3116	3116	contractor shall furnish to sheltered living, inc., a sworn statement, on a
3117	3117	form to be provided by the director of taxation, that all purchases so made
3118	3118	were entitled to exemption under this subsection. All invoices shall be held
3119	3119	by the contractor for a period of five years and shall be subject to audit by
3120	3120	the director of taxation. If any materials purchased under such a certificate
3121	3121	are found not to have been incorporated in the building or other project or
3122	3122	not to have been returned for credit or the sales or compensating tax
3123	3123	otherwise imposed upon such materials that will not be so incorporated in
3124	3124	the building or other project reported and paid by such contractor to the
3125	3125	director of taxation not later than the 20
3126	3126	th
3127	3127	day of the month following the
3128	3128	close of the month in which it shall be determined that such materials will
3129	3129	not be used for the purpose for which such certificate was issued, sheltered
3130	3130	living, inc., shall be liable for tax on all materials purchased for the
3131	3131	project, and upon payment thereof it may recover the same from the
3132	3132	contractor together with reasonable attorney fees. Any contractor or any
3133	3133	agent, employee or subcontractor thereof, who shall use or otherwise
3134	3134	dispose of any materials purchased under such a certificate for any purpose
3135	3135	other than that for which such a certificate is issued without the payment
3136	3136	of the sales or compensating tax otherwise imposed upon such materials,
3137	3137	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3138	3138	subject to the penalties provided for in K.S.A. 79-3615(h), and
3139	3139	amendments thereto;
3140	3140	(gggg) all sales of game birds for which the primary purpose is use in
3141	3141	hunting;
3142	3142	(hhhh) all sales of tangible personal property or services purchased
3143	3143	on or after July 1, 2014, for the purpose of and in conjunction with
3144	3144	constructing, reconstructing, enlarging or remodeling a business identified
3145	3145	under the North American industry classification system (NAICS)
3146	3146	subsectors 1123, 1124, 112112, 112120 or 112210, and the sale and
3147	3147	installation of machinery and equipment purchased for installation at any
3148	3148	such business. The exemption provided in this subsection shall not apply
3149	3149	to projects that have actual total costs less than $50,000. When a person
3150	3150	1
3151	3151	2
3152	3152	3
3153	3153	4
3154	3154	5
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3171	3171	22
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3174	3174	25
3175	3175	26
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3177	3177	28
3178	3178	29
3179	3179	30
3180	3180	31
3181	3181	32
3182	3182	33
3183	3183	34
3184	3184	35
3185	3185	36
3186	3186	37
3187	3187	38
3188	3188	39
3189	3189	40
3190	3190	41
3191	3191	42
3192	3192	43 HB 2154 38
3193	3193	contracts for the construction, reconstruction, enlargement or remodeling
3194	3194	of any such business, such person shall obtain from the state and furnish to
3195	3195	the contractor an exemption certificate for the project involved, and the
3196	3196	contractor may purchase materials, machinery and equipment for
3197	3197	incorporation in such project. The contractor shall furnish the number of
3198	3198	such certificates to all suppliers from whom such purchases are made, and
3199	3199	such suppliers shall execute invoices covering the same bearing the
3200	3200	number of such certificate. Upon completion of the project, the contractor
3201	3201	shall furnish to the owner of the business a sworn statement, on a form to
3202	3202	be provided by the director of taxation, that all purchases so made were
3203	3203	entitled to exemption under this subsection. All invoices shall be held by
3204	3204	the contractor for a period of five years and shall be subject to audit by the
3205	3205	director of taxation. Any contractor or any agent, employee or
3206	3206	subcontractor of the contractor, who shall use or otherwise dispose of any
3207	3207	materials, machinery or equipment purchased under such a certificate for
3208	3208	any purpose other than that for which such a certificate is issued without
3209	3209	the payment of the sales or compensating tax otherwise imposed thereon,
3210	3210	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3211	3211	subject to the penalties provided for in K.S.A. 79-3615(h), and
3212	3212	amendments thereto;
3213	3213	(iiii) all sales of tangible personal property or services purchased by a
3214	3214	contractor for the purpose of constructing, maintaining, repairing,
3215	3215	enlarging, furnishing or remodeling facilities for the operation of services
3216	3216	for Wichita children's home for any such purpose that would be exempt
3217	3217	from taxation under the provisions of this section if purchased directly by
3218	3218	Wichita children's home. Nothing in this subsection shall be deemed to
3219	3219	exempt the purchase of any construction machinery, equipment or tools
3220	3220	used in the constructing, maintaining, repairing, enlarging, furnishing or
3221	3221	remodeling such facilities for Wichita children's home. When Wichita
3222	3222	children's home contracts for the purpose of constructing, maintaining,
3223	3223	repairing, enlarging, furnishing or remodeling such facilities, it shall obtain
3224	3224	from the state and furnish to the contractor an exemption certificate for the
3225	3225	project involved, and the contractor may purchase materials for
3226	3226	incorporation in such project. The contractor shall furnish the number of
3227	3227	such certificate to all suppliers from whom such purchases are made, and
3228	3228	such suppliers shall execute invoices covering the same bearing the
3229	3229	number of such certificate. Upon completion of the project, the contractor
3230	3230	shall furnish to Wichita children's home a sworn statement, on a form to be
3231	3231	provided by the director of taxation, that all purchases so made were
3232	3232	entitled to exemption under this subsection. All invoices shall be held by
3233	3233	the contractor for a period of five years and shall be subject to audit by the
3234	3234	director of taxation. If any materials purchased under such a certificate are
3235	3235	found not to have been incorporated in the building or other project or not
3236	3236	1
3237	3237	2
3238	3238	3
3239	3239	4
3240	3240	5
3241	3241	6
3242	3242	7
3243	3243	8
3244	3244	9
3245	3245	10
3246	3246	11
3247	3247	12
3248	3248	13
3249	3249	14
3250	3250	15
3251	3251	16
3252	3252	17
3253	3253	18
3254	3254	19
3255	3255	20
3256	3256	21
3257	3257	22
3258	3258	23
3259	3259	24
3260	3260	25
3261	3261	26
3262	3262	27
3263	3263	28
3264	3264	29
3265	3265	30
3266	3266	31
3267	3267	32
3268	3268	33
3269	3269	34
3270	3270	35
3271	3271	36
3272	3272	37
3273	3273	38
3274	3274	39
3275	3275	40
3276	3276	41
3277	3277	42
3278	3278	43 HB 2154 39
3279	3279	to have been returned for credit or the sales or compensating tax otherwise
3280	3280	imposed upon such materials that will not be so incorporated in the
3281	3281	building or other project reported and paid by such contractor to the
3282	3282	director of taxation not later than the 20
3283	3283	th
3284	3284	day of the month following the
3285	3285	close of the month in which it shall be determined that such materials will
3286	3286	not be used for the purpose for which such certificate was issued, Wichita
3287	3287	children's home shall be liable for the tax on all materials purchased for the
3288	3288	project, and upon payment, it may recover the same from the contractor
3289	3289	together with reasonable attorney fees. Any contractor or any agent,
3290	3290	employee or subcontractor, who shall use or otherwise dispose of any
3291	3291	materials purchased under such a certificate for any purpose other than that
3292	3292	for which such a certificate is issued without the payment of the sales or
3293	3293	compensating tax otherwise imposed upon such materials, shall be guilty
3294	3294	of a misdemeanor and, upon conviction, shall be subject to the penalties
3295	3295	provided for in K.S.A. 79-3615(h), and amendments thereto;
3296	3296	(jjjj) all sales of tangible personal property or services purchased by
3297	3297	or on behalf of the beacon, inc., that is exempt from federal income
3298	3298	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3299	3299	for the purpose of providing those desiring help with food, shelter, clothing
3300	3300	and other necessities of life during times of special need;
3301	3301	(kkkk) all sales of tangible personal property and services purchased
3302	3302	by or on behalf of reaching out from within, inc., which is exempt from
3303	3303	federal income taxation pursuant to section 501(c)(3) of the federal
3304	3304	internal revenue code, for the purpose of sponsoring self-help programs for
3305	3305	incarcerated persons that will enable such incarcerated persons to become
3306	3306	role models for non-violence while in correctional facilities and productive
3307	3307	family members and citizens upon return to the community;
3308	3308	(llll) all sales of tangible personal property and services purchased by
3309	3309	Gove county healthcare endowment foundation, inc., which is exempt
3310	3310	from federal income taxation pursuant to section 501(c)(3) of the federal
3311	3311	internal revenue code of 1986, and which such property and services are
3312	3312	used for the purpose of constructing and equipping an airport in Quinter,
3313	3313	Kansas, and all sales of tangible personal property or services purchased
3314	3314	by a contractor for the purpose of constructing and equipping an airport in
3315	3315	Quinter, Kansas, for such organization, that would be exempt from
3316	3316	taxation under the provisions of this section if purchased directly by such
3317	3317	organization. Nothing in this subsection shall be deemed to exempt the
3318	3318	purchase of any construction machinery, equipment or tools used in the
3319	3319	constructing or equipping of facilities for such organization. When such
3320	3320	organization shall contract for the purpose of constructing or equipping an
3321	3321	airport in Quinter, Kansas, it shall obtain from the state and furnish to the
3322	3322	contractor an exemption certificate for the project involved, and the
3323	3323	contractor may purchase materials for incorporation in such project. The
3324	3324	1
3325	3325	2
3326	3326	3
3327	3327	4
3328	3328	5
3329	3329	6
3330	3330	7
3331	3331	8
3332	3332	9
3333	3333	10
3334	3334	11
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3365	3365	42
3366	3366	43 HB 2154 40
3367	3367	contractor shall furnish the number of such certificate to all suppliers from
3368	3368	whom such purchases are made, and such suppliers shall execute invoices
3369	3369	covering the same bearing the number of such certificate. Upon
3370	3370	completion of the project, the contractor shall furnish to such organization
3371	3371	concerned a sworn statement, on a form to be provided by the director of
3372	3372	taxation, that all purchases so made were entitled to exemption under this
3373	3373	subsection. All invoices shall be held by the contractor for a period of five
3374	3374	years and shall be subject to audit by the director of taxation. If any
3375	3375	materials purchased under such a certificate are found not to have been
3376	3376	incorporated in such facilities or not to have been returned for credit or the
3377	3377	sales or compensating tax otherwise imposed upon such materials that will
3378	3378	not be so incorporated in such facilities reported and paid by such
3379	3379	contractor to the director of taxation no later than the 20
3380	3380	th
3381	3381	day of the month
3382	3382	following the close of the month in which it shall be determined that such
3383	3383	materials will not be used for the purpose for which such certificate was
3384	3384	issued, such organization concerned shall be liable for tax on all materials
3385	3385	purchased for the project, and upon payment thereof it may recover the
3386	3386	same from the contractor together with reasonable attorney fees. Any
3387	3387	contractor or any agent, employee or subcontractor thereof, who purchased
3388	3388	under such a certificate for any purpose other than that for which such a
3389	3389	certificate is issued without the payment of the sales or compensating tax
3390	3390	otherwise imposed upon such materials, shall be guilty of a misdemeanor
3391	3391	and, upon conviction therefor, shall be subject to the penalties provided for
3392	3392	in K.S.A. 79-3615(h), and amendments thereto. The provisions of this
3393	3393	subsection shall expire and have no effect on and after July 1, 2019;
3394	3394	(mmmm) all sales of gold or silver coins; and palladium, platinum,
3395	3395	gold or silver bullion. For the purposes of this subsection, "bullion" means
3396	3396	bars, ingots or commemorative medallions of gold, silver, platinum,
3397	3397	palladium, or a combination thereof, for which the value of the metal
3398	3398	depends on its content and not the form;
3399	3399	(nnnn) all sales of tangible personal property or services purchased
3400	3400	by friends of hospice of Jefferson county, an organization that is exempt
3401	3401	from federal income taxation pursuant to section 501(c)(3) of the federal
3402	3402	internal revenue code of 1986, for the purpose of providing support to the
3403	3403	Jefferson county hospice agency in end-of-life care of Jefferson county
3404	3404	families, friends and neighbors, and all sales of entry or participation fees,
3405	3405	charges or tickets by friends of hospice of Jefferson county for such
3406	3406	organization's fundraising event for such purpose;
3407	3407	(oooo) all sales of tangible personal property or services purchased
3408	3408	for the purpose of and in conjunction with constructing, reconstructing,
3409	3409	enlarging or remodeling a qualified business facility by a qualified firm or
3410	3410	qualified supplier that meets the requirements established in K.S.A. 2024
3411	3411	Supp. 74-50,312 and 74-50,319, and amendments thereto, and that has
3412	3412	1
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3451	3451	40
3452	3452	41
3453	3453	42
3454	3454	43 HB 2154 41
3455	3455	been approved for a project exemption certificate by the secretary of
3456	3456	commerce, and the sale and installation of machinery and equipment
3457	3457	purchased by such qualified firm or qualified supplier for installation at
3458	3458	any such qualified business facility. When a person shall contract for the
3459	3459	construction, reconstruction, enlargement or remodeling of any such
3460	3460	qualified business facility, such person shall obtain from the state and
3461	3461	furnish to the contractor an exemption certificate for the project involved,
3462	3462	and the contractor may purchase materials, machinery and equipment for
3463	3463	incorporation in such project. The contractor shall furnish the number of
3464	3464	such certificates to all suppliers from whom such purchases are made, and
3465	3465	such suppliers shall execute invoices covering the same bearing the
3466	3466	number of such certificate. Upon completion of the project, the contractor
3467	3467	shall furnish to the owner of the qualified firm or qualified supplier a
3468	3468	sworn statement, on a form to be provided by the director of taxation, that
3469	3469	all purchases so made were entitled to exemption under this subsection.
3470	3470	All invoices shall be held by the contractor for a period of five years and
3471	3471	shall be subject to audit by the director of taxation. Any contractor or any
3472	3472	agent, employee or subcontractor thereof who shall use or otherwise
3473	3473	dispose of any materials, machinery or equipment purchased under such a
3474	3474	certificate for any purpose other than that for which such a certificate is
3475	3475	issued without the payment of the sales or compensating tax otherwise
3476	3476	imposed thereon, shall be guilty of a misdemeanor and, upon conviction
3477	3477	therefor, shall be subject to the penalties provided for in K.S.A. 79-
3478	3478	3615(h), and amendments thereto. As used in this subsection, "qualified
3479	3479	business facility," "qualified firm" and "qualified supplier" mean the same
3480	3480	as defined in K.S.A. 2024 Supp. 74-50,311, and amendments thereto;
3481	3481	(pppp) (1) all sales of tangible personal property or services
3482	3482	purchased by a not-for-profit corporation that is designated as an area
3483	3483	agency on aging by the secretary for aging and disabilities services and is
3484	3484	exempt from federal income taxation pursuant to section 501(c)(3) of the
3485	3485	federal internal revenue code for the purpose of coordinating and
3486	3486	providing seniors and those living with disabilities with services that
3487	3487	promote person-centered care, including home-delivered meals,
3488	3488	congregate meal settings, long-term case management, transportation,
3489	3489	information, assistance and other preventative and intervention services to
3490	3490	help service recipients remain in their homes and communities or for the
3491	3491	purpose of constructing, equipping, reconstructing, maintaining, repairing,
3492	3492	enlarging, furnishing or remodeling facilities for such area agency on
3493	3493	aging; and
3494	3494	(2) all sales of tangible personal property or services purchased by a
3495	3495	contractor for the purpose of constructing, equipping, reconstructing,
3496	3496	maintaining, repairing, enlarging, furnishing or remodeling facilities for an
3497	3497	area agency on aging that would be exempt from taxation under the
3498	3498	1
3499	3499	2
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3534	3534	37
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3536	3536	39
3537	3537	40
3538	3538	41
3539	3539	42
3540	3540	43 HB 2154 42
3541	3541	provisions of this section if purchased directly by such area agency on
3542	3542	aging. Nothing in this paragraph shall be deemed to exempt the purchase
3543	3543	of any construction machinery, equipment or tools used in the
3544	3544	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
3545	3545	furnishing or remodeling facilities for an area agency on aging. When an
3546	3546	area agency on aging contracts for the purpose of constructing, equipping,
3547	3547	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
3548	3548	facilities, it shall obtain from the state and furnish to the contractor an
3549	3549	exemption certificate for the project involved, and such contractor may
3550	3550	purchase materials for incorporation in such project. The contractor shall
3551	3551	furnish the number of such certificate to all suppliers from whom such
3552	3552	purchases are made, and such suppliers shall execute invoices covering the
3553	3553	same bearing the number of such certificate. Upon completion of the
3554	3554	project, the contractor shall furnish to such area agency on aging a sworn
3555	3555	statement, on a form to be provided by the director of taxation, that all
3556	3556	purchases so made were entitled to exemption under this subsection. All
3557	3557	invoices shall be held by the contractor for a period of five years and shall
3558	3558	be subject to audit by the director of taxation. If any materials purchased
3559	3559	under such a certificate are found not to have been incorporated in the
3560	3560	building or other project or not to have been returned for credit or the sales
3561	3561	or compensating tax otherwise imposed upon such materials that will not
3562	3562	be so incorporated in the building or other project reported and paid by
3563	3563	such contractor to the director of taxation not later than the 20
3564	3564	th
3565	3565	day of the
3566	3566	month following the close of the month in which it shall be determined
3567	3567	that such materials will not be used for the purpose for which such
3568	3568	certificate was issued, the area agency on aging concerned shall be liable
3569	3569	for tax on all materials purchased for the project, and upon payment
3570	3570	thereof, the area agency on aging may recover the same from the
3571	3571	contractor together with reasonable attorney fees. Any contractor or any
3572	3572	agent, employee or subcontractor thereof who shall use or otherwise
3573	3573	dispose of any materials purchased under such a certificate for any purpose
3574	3574	other than that for which such a certificate is issued without the payment
3575	3575	of the sales or compensating tax otherwise imposed upon such materials
3576	3576	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3577	3577	subject to the penalties provided for in K.S.A. 79-3615(h), and
3578	3578	amendments thereto;
3579	3579	(qqqq) all sales of tangible personal property or services purchased
3580	3580	by Kansas suicide prevention HQ, inc., an organization that is exempt
3581	3581	from federal income taxation pursuant to section 501(c)(3) of the federal
3582	3582	internal revenue code of 1986, for the purpose of bringing suicide
3583	3583	prevention training and awareness to communities across the state;
3584	3584	(rrrr) all sales of the services of slaughtering, butchering, custom
3585	3585	cutting, dressing, processing and packaging of an animal for human
3586	3586	1
3587	3587	2
3588	3588	3
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3627	3627	42
3628	3628	43 HB 2154 43
3629	3629	consumption when the animal is delivered or furnished by a customer that
3630	3630	owns the animal and such meat or poultry is for use or consumption by
3631	3631	such customer;
3632	3632	(ssss) all sales of tangible personal property or services purchased by
3633	3633	or on behalf of doorstep inc., an organization that is exempt from federal
3634	3634	income taxation pursuant to section 501(c)(3) of the federal internal
3635	3635	revenue code of 1986, for the purpose of providing short-term emergency
3636	3636	aid to families and individuals in need, including assistance with food,
3637	3637	clothing, rent, prescription medications, transportation and utilities, and
3638	3638	providing information on services to promote long-term self-sufficiency;
3639	3639	(tttt) on and after January 1, 2024, all sales of tangible personal
3640	3640	property or services purchased by exploration place, inc., an organization
3641	3641	that is exempt from federal income taxation pursuant to section 501(c)(3)
3642	3642	of the federal internal revenue code, and which such property and services
3643	3643	are used for the purpose of constructing, remodeling, furnishing or
3644	3644	equipping a riverfront amphitheater, a destination playscape, an education
3645	3645	center and indoor renovations at exploration place in Wichita, Kansas, all
3646	3646	sales of tangible personal property or services purchased by Kansas
3647	3647	children's discovery center inc. in Topeka, Kansas, and which such
3648	3648	property and services are used for the purpose of constructing, remodeling,
3649	3649	furnishing or equipping projects that include indoor-outdoor classrooms,
3650	3650	an expanded multi-media gallery, a workshop and loading dock and safety
3651	3651	upgrades such as a tornado shelter, lactation room, first aid room and
3652	3652	sensory room and all sales of tangible personal property or services
3653	3653	purchased by a contractor for the purpose of constructing, remodeling,
3654	3654	furnishing or equipping such projects, for such organizations, that would
3655	3655	be exempt from taxation under the provisions of this section if purchased
3656	3656	directly by such organizations. Nothing in this subsection shall be deemed
3657	3657	to exempt the purchase of any construction machinery, equipment or tools
3658	3658	used in the constructing, remodeling, furnishing or equipping of facilities
3659	3659	for such organization. When such organization shall contract for the
3660	3660	purpose of constructing, remodeling, furnishing or equipping such
3661	3661	projects, it shall obtain from the state and furnish to the contractor an
3662	3662	exemption certificate for the project involved, and the contractor may
3663	3663	purchase materials for incorporation in such project. The contractor shall
3664	3664	furnish the number of such certificate to all suppliers from whom such
3665	3665	purchases are made, and such suppliers shall execute invoices covering the
3666	3666	same bearing the number of such certificate. Upon completion of the
3667	3667	project, the contractor shall furnish to such organization a sworn statement,
3668	3668	on a form to be provided by the director of taxation, that all purchases so
3669	3669	made were entitled to exemption under this subsection. All invoices shall
3670	3670	be held by the contractor for a period of five years and shall be subject to
3671	3671	audit by the director of taxation. If any materials purchased under such a
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3673	3673	2
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3714	3714	43 HB 2154 44
3715	3715	certificate are found not to have been incorporated in such facilities or not
3716	3716	to have been returned for credit or the sales or compensating tax otherwise
3717	3717	imposed upon such materials that will not be so incorporated in such
3718	3718	facilities reported and paid by such contractor to the director of taxation no
3719	3719	later than the 20
3720	3720	th
3721	3721	day of the month following the close of the month in
3722	3722	which it shall be determined that such materials will not be used for the
3723	3723	purpose for which such certificate was issued, such organization shall be
3724	3724	liable for tax on all materials purchased for the project, and upon payment
3725	3725	thereof may recover the same from the contractor together with reasonable
3726	3726	attorney fees. Any contractor or agent, employee or subcontractor thereof,
3727	3727	who purchased under such a certificate for any purpose other than that for
3728	3728	which such a certificate is issued without the payment of the sales or
3729	3729	compensating tax otherwise imposed upon such materials, shall be guilty
3730	3730	of a misdemeanor and, upon conviction therefor, shall be subject to the
3731	3731	penalties provided for in K.S.A. 79-3615(h), and amendments thereto.
3732	3732	Sales tax paid on and after January 1, 2024, but prior to the effective date
3733	3733	of this act, upon the gross receipts received from any sale exempted by the
3734	3734	amendatory provisions of this subsection shall be refunded. Each claim for
3735	3735	a sales tax refund shall be verified and submitted to the director of taxation
3736	3736	upon forms furnished by the director and shall be accompanied by any
3737	3737	additional documentation required by the director. The director shall
3738	3738	review each claim and shall refund that amount of sales tax paid as
3739	3739	determined under the provisions of this subsection. All refunds shall be
3740	3740	paid from the sales tax refund fund upon warrants of the director of
3741	3741	accounts and reports pursuant to vouchers approved by the director or the
3742	3742	director's designee. The provisions of this subsection shall expire and have
3743	3743	no effect on and after December 31, 2030;
3744	3744	(uuuu) (1) (A) all sales of equipment, machinery, software, ancillary
3745	3745	components, appurtenances, accessories or other infrastructure purchased
3746	3746	for use in the provision of communications services; and
3747	3747	(B) all services purchased by a provider in the provision of the
3748	3748	communications service used in the repair, maintenance or installation in
3749	3749	such communications service.
3750	3750	(2) As used in this subsection:
3751	3751	(A) "Communications service" means internet access service,
3752	3752	telecommunications service, video service or any combination thereof.
3753	3753	(B) "Equipment, machinery, software, ancillary components,
3754	3754	appurtenances, accessories or other infrastructure" includes, but is not
3755	3755	limited to:
3756	3756	(i) Wires, cables, fiber, conduits, antennas, poles, switches, routers,
3757	3757	amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers,
3758	3758	transmitters, circuit cards, insulating and protective materials and cases,
3759	3759	power equipment, backup power equipment, diagnostic equipment, storage
3760	3760	1
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3802	3802	43 HB 2154 45
3803	3803	devices, modems, cable modem termination systems and servers;
3804	3804	(ii) other general central office or headend equipment, such as
3805	3805	channel cards, frames and cabinets;
3806	3806	(iii) equipment used in successor technologies, including items used
3807	3807	to monitor, test, maintain, enable or facilitate qualifying equipment,
3808	3808	machinery, software, ancillary components, appurtenances and
3809	3809	accessories; and
3810	3810	(iv) other infrastructure that is used in whole or in part to provide
3811	3811	communications services, including broadcasting, distributing, sending,
3812	3812	receiving, storing, transmitting, retransmitting, amplifying, switching,
3813	3813	providing connectivity for or routing communications services.
3814	3814	(C) "Internet access service" means the same as internet access as
3815	3815	defined in section 1105 of the internet tax freedom act amendments of
3816	3816	2007, public law 110-108.
3817	3817	(D) "Provider" means a person or entity that sells communications
3818	3818	service, including an affiliate or subsidiary.
3819	3819	(E) "Telecommunications service" means the same as defined in
3820	3820	K.S.A. 79-3602, and amendments thereto.
3821	3821	(F) "Video service" means the same as defined in K.S.A. 12-2022,
3822	3822	and amendments thereto.
3823	3823	(3) The provisions of this subsection shall expire and have no effect
3824	3824	on and after July 1, 2029;
3825	3825	(vvvv) (1) all sales of tangible personal property or services
3826	3826	purchased by a contractor for the purpose of constructing, equipping,
3827	3827	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
3828	3828	a building that is operated by, or is intended to be operated by, the Kansas
3829	3829	fairgrounds foundation, a not-for-profit corporation exempt from federal
3830	3830	income taxation pursuant to section 501(c)(3) of the federal internal
3831	3831	revenue code of 1986, and located on the grounds of the Kansas state fair,
3832	3832	and such tangible personal property would be exempt from taxation under
3833	3833	the provisions of this paragraph if purchased directly by such eligible not-
3834	3834	for-profit corporation. Nothing in this subsection shall be deemed to
3835	3835	exempt the purchase of any construction machinery, equipment or tools
3836	3836	used in the constructing, equipping, reconstructing, maintaining, repairing,
3837	3837	enlarging, furnishing or remodeling a building for such eligible not-for-
3838	3838	profit corporation. When such eligible not-for-profit corporation contracts
3839	3839	for the purpose of constructing, equipping, reconstructing, maintaining,
3840	3840	repairing, enlarging, furnishing or remodeling a building, such corporation
3841	3841	shall obtain from the state and furnish to the contractor an exemption
3842	3842	certificate for the project involved, and such contractor may purchase
3843	3843	materials for incorporation in such project. The contractor shall furnish the
3844	3844	number of such certificate to all suppliers from whom such purchases are
3845	3845	made, and such suppliers shall execute invoices covering such purchases
3846	3846	1
3847	3847	2
3848	3848	3
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3889	3889	bearing the number of such certificate. Upon completion of the project, the
3890	3890	contractor shall furnish to such eligible not-for-profit corporation a sworn
3891	3891	statement, on a form to be provided by the director of taxation, that all
3892	3892	purchases so made were entitled to exemption under this subsection. All
3893	3893	invoices shall be held by the contractor for a period of five years and shall
3894	3894	be subject to audit by the director of taxation. If any materials purchased
3895	3895	under such a certificate are found not to have been incorporated in the
3896	3896	building or returned for credit, the contractor shall report and pay the sales
3897	3897	or compensating tax to the director of taxation not later than the 20
3898	3898	th
3899	3899	day of
3900	3900	the month following the close of the month in which it is determined that
3901	3901	such materials will not be used for the purpose for which such certificate
3902	3902	was issued. The eligible not-for-profit corporation concerned shall be
3903	3903	liable for tax on all materials purchased for the project, and upon payment
3904	3904	thereof, the eligible not-for-profit corporation may recover the same from
3905	3905	the contractor together with reasonable attorney fees. Any contractor or
3906	3906	any agent, employee or subcontractor thereof who shall use or otherwise
3907	3907	dispose of any materials purchased under such a certificate for any purpose
3908	3908	other than that for which such a certificate is issued without the payment
3909	3909	of the sales or compensating tax otherwise imposed upon such materials
3910	3910	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3911	3911	subject to the penalties provided for in K.S.A. 79-3615(h), and
3912	3912	amendments thereto.
3913	3913	(2) Sales tax paid on and after May 19, 2023, but prior to the effective
3914	3914	date of this act upon the gross receipts received from any sale which would
3915	3915	have been exempted by the provisions of this subsection had such sale
3916	3916	occurred after the effective date of this act shall be refunded. Each claim
3917	3917	for a sales tax refund shall be verified and submitted to the director of
3918	3918	taxation upon forms furnished by the director and shall be accompanied by
3919	3919	any additional documentation required by the director. The director shall
3920	3920	review each claim and shall refund that amount of sales tax paid as
3921	3921	determined under the provisions of this subsection. All refunds shall be
3922	3922	paid from the sales tax refund fund upon warrants of the director of
3923	3923	accounts and reports pursuant to vouchers approved by the director or the
3924	3924	director's designee; and
3925	3925	(wwww) (1) All sales of tangible personal property or services
3926	3926	purchased by a pregnancy resource center or residential maternity facility.
3927	3927	(2) As used in this subsection, "pregnancy resource center" or
3928	3928	"residential maternity facility" means an organization that is:
3929	3929	(A) Exempt from federal income taxation pursuant to section 501(c)
3930	3930	(3) of the federal internal revenue code of 1986;
3931	3931	(B) a nonprofit organization organized under the laws of this state;
3932	3932	and
3933	3933	(C) a pregnancy resource center or residential maternity facility that:
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3977	3977	(i) Maintains a dedicated phone number for clients;
3978	3978	(ii) maintains in this state its primary physical office, clinic or
3979	3979	residential home that is open for clients for a minimum of 20 hours per
3980	3980	week, excluding state holidays;
3981	3981	(iii) offers services, at no cost to the client, for the express purpose of
3982	3982	providing assistance to women in order to carry their pregnancy to term,
3983	3983	encourage parenting or adoption, prevent abortion and promote healthy
3984	3984	childbirth; and
3985	3985	(iv) utilizes trained healthcare providers, as defined by K.S.A. 2024
3986	3986	Supp. 79-32,316, and amendments thereto, to perform any available
3987	3987	medical procedures.
3988	3988	Sec. 4. K.S.A. 79-5101 is hereby amended to read as follows: 79-
3989	3989	5101. As used in this act the term "motor vehicle" means and includes all
3990	3990	motor vehicles required to be registered under the provisions of article 1 of
3991	3991	chapter 8 of the Kansas Statutes Annotated, and amendments thereto,
3992	3992	except:
3993	3993	(a) Motor vehicles assessed and taxed by the director of property
3994	3994	valuation under the provisions of chapter 79, article 6a, of the Kansas
3995	3995	Statutes Annotated, and amendments thereto;
3996	3996	(b) motor vehicles of public service companies whose property is
3997	3997	assessed by the director of property valuation under the provisions of
3998	3998	article 5a of chapter 79 of the Kansas Statutes Annotated, and amendments
3999	3999	thereto;
4000	4000	(c) motor vehicles registered for a gross weight of more than 12,000
4001	4001	pounds;
4002	4002	(d) motor vehicles owned by a car rental company upon which the tax
4003	4003	imposed under K.S.A. 79-5117, and amendments thereto, has been paid;
4004	4004	(e) recreational vehicles, as defined by K.S.A. 79-5118, and
4005	4005	amendments thereto;
4006	4006	(f)(e) motor vehicles which that are exempted from property taxation
4007	4007	under the provisions of the Kansas Statutes Annotated Kansas law or the
4008	4008	Kansas constitution; and
4009	4009	(g)(f) commercial motor vehicles as defined in K.S.A. 8-143m, and
4010	4010	amendments thereto.
4011	4011	Sec. 5. K.S.A. 79-5117 is hereby amended to read as follows: 79-
4012	4012	5117. (a) In addition to the tax imposed pursuant to the Kansas retailers'
4013	4013	sales tax act, there is hereby imposed an excise tax at the rate of 3
4014	4014	1
4015	4015	/2%
4016	4016	upon the gross receipts received from the rental or lease for a period of
4017	4017	time not exceeding 28 days of motor vehicles which that, except for the
4018	4018	operation of K.S.A. 79-5101, and amendments thereto, would be subject to
4019	4019	taxation pursuant to K.S.A. 79-5101 et seq., and amendments thereto. The
4020	4020	tax imposed pursuant to this subsection shall expire and shall not be in
4021	4021	effect on and after July 1, 2025.
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4065	4065	(b) The director of taxation shall administer, enforce and collect the
4066	4066	tax imposed by this section subsection (a). All laws and rules and
4067	4067	regulations of the secretary of revenue relating to the administration,
4068	4068	enforcement and collection of the retailers' sales tax shall apply to such tax
4069	4069	insofar as they can be made applicable, and the secretary shall adopt such
4070	4070	additional rules and regulations as necessary for the efficient and effective
4071	4071	administration, enforcement and collection thereof.
4072	4072	(c) The director of taxation shall remit all moneys collected from the
4073	4073	tax imposed by this section to the state treasurer in accordance with the
4074	4074	provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of
4075	4075	each such remittance, the state treasurer shall deposit the entire amount in
4076	4076	the state treasury to the credit of the state general fund. On June 30 and
4077	4077	November 30 of each year, the state treasurer shall remit to the county
4078	4078	treasurer of each county wherein a transaction taxable pursuant to this
4079	4079	section took place all moneys attributable to such transaction. Upon receipt
4080	4080	thereof, each county treasurer shall apportion and distribute all moneys
4081	4081	received to all tax levy units of the county in the same manner as provided
4082	4082	by K.S.A. 79-5110 and 79-5111, and amendments thereto.
4083	4083	Sec. 6. K.S.A. 8-1,189, 8-2802, 79-5101 and 79-5117 and K.S.A.
4084	4084	2024 Supp. 79-3606 are hereby repealed.
4085	4085	Sec. 7. This act shall take effect and be in force from and after its
4086	4086	publication in the statute book.
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