Kansas 2025-2026 Regular Session

Kansas House Bill HB2197

Introduced
1/31/25  

Caption

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

Impact

Through the implementation of HB 2197, various nonprofit organizations, including those providing emergency aid, mental health support, and community services, will benefit from the removal of sales tax on their necessary purchases. This will not only lower operational costs but also allows these organizations to allocate more resources toward their programs and services. Additionally, the bill specifies procedures for obtaining exemption certificates, aimed at ensuring compliance while providing clarity for how nonprofits can utilize these tax benefits.

Summary

House Bill 2197 aims to enhance existing sales tax exemption provisions specifically for certain nonprofit organizations in Kansas. The bill outlines categories of purchases that would be exempt from sales tax, including supplies and services related to constructing, maintaining, and remodeling facilities used by designated nonprofits. This legislation highlights a focus on supporting charitable organizations by easing their financial burdens through tax exemptions, thereby promoting community service activities across the state.

Contention

However, there is some contention surrounding the fiscal implications of extending sales tax exemptions to nonprofit organizations. Critics may argue that this could lead to reduced tax revenues for the state, which might impact funding for public services. Moreover, the process of obtaining exemption certificates could also be viewed as an administrative hurdle for smaller organizations that might not have existing infrastructure in place to navigate tax exemptions.

Law_modifications

HB 2197 amends K.S.A. 2024 Supp. 79-3606, repealing existing sections to create a more streamlined approach to sales tax exemptions. This change reflects a shift in state legislation aiming to support community-focused organizations more robustly, aligning state tax policy with recent trends emphasizing the importance of nonprofit contributions to local economies and societal wellbeing.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2203

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

KS HB2306

Providing a sales tax exemption for purchases made by Kansas suicide prevention HQ, inc.

KS SB129

Providing a sales tax exemption for purchases of personal property or services by doorstep, inc.

KS HB2773

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

KS HB2041

Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

KS SB247

Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

KS SB22

Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

KS HB2307

Providing a sales tax exemption for purchases made to establish and maintain Kansas war memorials and providing a property tax exemption for property with Kansas war memorials.

KS SB421

Providing a sales tax exemption for exploration place, inc.

KS SB403

Providing a sales tax exemption for be able, inc.

Similar Bills

KS SB169

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

KS HB2773

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

KS SB515

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

KS SB454

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

KS SB520

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

KS SB60

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

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS SB435

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