Kansas Senate Bill SB107 Latest Draft

                            Session of 2025
SENATE BILL No. 107
By Committee on Federal and State Affairs
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AN ACT concerning sales taxation; relating to exemptions; providing an 
exemption for period products, diapers and incontinence products; 
amending K.S.A. 2024 Supp. 79-3606 and repealing the existing 
section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 79-3606 is hereby amended to read as 
follows: 79-3606. The following shall be exempt from the tax imposed by 
this act:
(a) All sales of motor-vehicle fuel or other articles upon which a sales 
or excise tax has been paid, not subject to refund, under the laws of this 
state except cigarettes and electronic cigarettes as defined by K.S.A. 79-
3301, and amendments thereto, including consumable material for such 
electronic cigarettes, cereal malt beverages and malt products as defined 
by K.S.A. 79-3817, and amendments thereto, including wort, liquid malt, 
malt syrup and malt extract, that is not subject to taxation under the 
provisions of K.S.A. 79-41a02, and amendments thereto, motor vehicles 
taxed pursuant to K.S.A. 79-5117, and amendments thereto, tires taxed 
pursuant to K.S.A. 65-3424d, and amendments thereto, drycleaning and 
laundry services taxed pursuant to K.S.A. 65-34,150, and amendments 
thereto, and gross receipts from regulated sports contests taxed pursuant to 
the Kansas professional regulated sports act, and amendments thereto;
(b) all sales of tangible personal property or service, including the 
renting and leasing of tangible personal property, purchased directly by the 
state of Kansas, a political subdivision thereof, other than a school or 
educational institution, or purchased by a public or private nonprofit 
hospital, public hospital authority, nonprofit blood, tissue or organ bank or 
nonprofit integrated community care organization and used exclusively for 
state, political subdivision, hospital, public hospital authority, nonprofit 
blood, tissue or organ bank or nonprofit integrated community care 
organization purposes, except when: (1) Such state, hospital or public 
hospital authority is engaged or proposes to engage in any business 
specifically taxable under the provisions of this act and such items of 
tangible personal property or service are used or proposed to be used in 
such business; or (2) such political subdivision is engaged or proposes to 
engage in the business of furnishing gas, electricity or heat to others and 
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such items of personal property or service are used or proposed to be used 
in such business;
(c) all sales of tangible personal property or services, including the 
renting and leasing of tangible personal property, purchased directly by a 
public or private elementary or secondary school or public or private 
nonprofit educational institution and used primarily by such school or 
institution for nonsectarian programs and activities provided or sponsored 
by such school or institution or in the erection, repair or enlargement of 
buildings to be used for such purposes. The exemption herein provided 
shall not apply to erection, construction, repair, enlargement or equipment 
of buildings used primarily for human habitation, except that such 
exemption shall apply to the erection, construction, repair, enlargement or 
equipment of buildings used for human habitation by the cerebral palsy 
research foundation of Kansas located in Wichita, Kansas, multi 
community diversified services, incorporated, located in McPherson, 
Kansas, the Kansas state school for the blind and the Kansas state school 
for the deaf;
(d) all sales of tangible personal property or services purchased by a 
contractor for the purpose of constructing, equipping, reconstructing, 
maintaining, repairing, enlarging, furnishing or remodeling facilities for 
any public or private nonprofit hospital or public hospital authority, public 
or private elementary or secondary school, a public or private nonprofit 
educational institution, state correctional institution including a privately 
constructed correctional institution contracted for state use and ownership, 
that would be exempt from taxation under the provisions of this act if 
purchased directly by such hospital or public hospital authority, school, 
educational institution or a state correctional institution; and all sales of 
tangible personal property or services purchased by a contractor for the 
purpose of constructing, equipping, reconstructing, maintaining, repairing, 
enlarging, furnishing or remodeling facilities for any political subdivision 
of the state or district described in subsection (s), the total cost of which is 
paid from funds of such political subdivision or district and that would be 
exempt from taxation under the provisions of this act if purchased directly 
by such political subdivision or district. Nothing in this subsection or in 
the provisions of K.S.A. 12-3418, and amendments thereto, shall be 
deemed to exempt the purchase of any construction machinery, equipment 
or tools used in the constructing, equipping, reconstructing, maintaining, 
repairing, enlarging, furnishing or remodeling facilities for any political 
subdivision of the state or any such district. As used in this subsection, 
K.S.A. 12-3418 and 79-3640, and amendments thereto, "funds of a 
political subdivision" shall mean general tax revenues, the proceeds of any 
bonds and gifts or grants-in-aid. Gifts shall not mean funds used for the 
purpose of constructing, equipping, reconstructing, repairing, enlarging, 
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furnishing or remodeling facilities that are to be leased to the donor. When 
any political subdivision of the state, district described in subsection (s), 
public or private nonprofit hospital or public hospital authority, public or 
private elementary or secondary school, public or private nonprofit 
educational institution, state correctional institution including a privately 
constructed correctional institution contracted for state use and ownership 
shall contract for the purpose of constructing, equipping, reconstructing, 
maintaining, repairing, enlarging, furnishing or remodeling facilities, it 
shall obtain from the state and furnish to the contractor an exemption 
certificate for the project involved, and the contractor may purchase 
materials for incorporation in such project. The contractor shall furnish the 
number of such certificate to all suppliers from whom such purchases are 
made, and such suppliers shall execute invoices covering the same bearing 
the number of such certificate. Upon completion of the project the 
contractor shall furnish to the political subdivision, district described in 
subsection (s), hospital or public hospital authority, school, educational 
institution or department of corrections concerned a sworn statement, on a 
form to be provided by the director of taxation, that all purchases so made 
were entitled to exemption under this subsection. As an alternative to the 
foregoing procedure, any such contracting entity may apply to the 
secretary of revenue for agent status for the sole purpose of issuing and 
furnishing project exemption certificates to contractors pursuant to rules 
and regulations adopted by the secretary establishing conditions and 
standards for the granting and maintaining of such status. All invoices 
shall be held by the contractor for a period of five years and shall be 
subject to audit by the director of taxation. If any materials purchased 
under such a certificate are found not to have been incorporated in the 
building or other project or not to have been returned for credit or the sales 
or compensating tax otherwise imposed upon such materials that will not 
be so incorporated in the building or other project reported and paid by 
such contractor to the director of taxation not later than the 20
th
 day of the 
month following the close of the month in which it shall be determined 
that such materials will not be used for the purpose for which such 
certificate was issued, the political subdivision, district described in 
subsection (s), hospital or public hospital authority, school, educational 
institution or the contractor contracting with the department of corrections 
for a correctional institution concerned shall be liable for tax on all 
materials purchased for the project, and upon payment thereof it may 
recover the same from the contractor together with reasonable attorney 
fees. Any contractor or any agent, employee or subcontractor thereof, who 
shall use or otherwise dispose of any materials purchased under such a 
certificate for any purpose other than that for which such a certificate is 
issued without the payment of the sales or compensating tax otherwise 
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imposed upon such materials, shall be guilty of a misdemeanor and, upon 
conviction therefor, shall be subject to the penalties provided for in K.S.A. 
79-3615(h), and amendments thereto;
(e) all sales of tangible personal property or services purchased by a 
contractor for the erection, repair or enlargement of buildings or other 
projects for the government of the United States, its agencies or 
instrumentalities, that would be exempt from taxation if purchased directly 
by the government of the United States, its agencies or instrumentalities. 
When the government of the United States, its agencies or 
instrumentalities shall contract for the erection, repair, or enlargement of 
any building or other project, it shall obtain from the state and furnish to 
the contractor an exemption certificate for the project involved, and the 
contractor may purchase materials for incorporation in such project. The 
contractor shall furnish the number of such certificates to all suppliers 
from whom such purchases are made, and such suppliers shall execute 
invoices covering the same bearing the number of such certificate. Upon 
completion of the project the contractor shall furnish to the government of 
the United States, its agencies or instrumentalities concerned a sworn 
statement, on a form to be provided by the director of taxation, that all 
purchases so made were entitled to exemption under this subsection. As an 
alternative to the foregoing procedure, any such contracting entity may 
apply to the secretary of revenue for agent status for the sole purpose of 
issuing and furnishing project exemption certificates to contractors 
pursuant to rules and regulations adopted by the secretary establishing 
conditions and standards for the granting and maintaining of such status. 
All invoices shall be held by the contractor for a period of five years and 
shall be subject to audit by the director of taxation. Any contractor or any 
agent, employee or subcontractor thereof, who shall use or otherwise 
dispose of any materials purchased under such a certificate for any purpose 
other than that for which such a certificate is issued without the payment 
of the sales or compensating tax otherwise imposed upon such materials, 
shall be guilty of a misdemeanor and, upon conviction therefor, shall be 
subject to the penalties provided for in K.S.A. 79-3615(h), and 
amendments thereto;
(f) tangible personal property purchased by a railroad or public utility 
for consumption or movement directly and immediately in interstate 
commerce;
(g) sales of aircraft including remanufactured and modified aircraft 
sold to persons using directly or through an authorized agent such aircraft 
as certified or licensed carriers of persons or property in interstate or 
foreign commerce under authority of the laws of the United States or any 
foreign government or sold to any foreign government or agency or 
instrumentality of such foreign government and all sales of aircraft for use 
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outside of the United States and sales of aircraft repair, modification and 
replacement parts and sales of services employed in the remanufacture, 
modification and repair of aircraft;
(h) all rentals of nonsectarian textbooks by public or private 
elementary or secondary schools;
(i) the lease or rental of all films, records, tapes, or any type of sound 
or picture transcriptions used by motion picture exhibitors;
(j) meals served without charge or food used in the preparation of 
such meals to employees of any restaurant, eating house, dining car, hotel, 
drugstore or other place where meals or drinks are regularly sold to the 
public if such employees' duties are related to the furnishing or sale of 
such meals or drinks;
(k) any motor vehicle, semitrailer or pole trailer, as such terms are 
defined by K.S.A. 8-126, and amendments thereto, or aircraft sold and 
delivered in this state to a bona fide resident of another state, which motor 
vehicle, semitrailer, pole trailer or aircraft is not to be registered or based 
in this state and which vehicle, semitrailer, pole trailer or aircraft will not 
remain in this state more than 10 days;
(l) all isolated or occasional sales of tangible personal property, 
services, substances or things, except isolated or occasional sale of motor 
vehicles specifically taxed under the provisions of K.S.A. 79-3603(o), and 
amendments thereto;
(m) all sales of tangible personal property that become an ingredient 
or component part of tangible personal property or services produced, 
manufactured or compounded for ultimate sale at retail within or without 
the state of Kansas; and any such producer, manufacturer or compounder 
may obtain from the director of taxation and furnish to the supplier an 
exemption certificate number for tangible personal property for use as an 
ingredient or component part of the property or services produced, 
manufactured or compounded;
(n) all sales of tangible personal property that is consumed in the 
production, manufacture, processing, mining, drilling, refining or 
compounding of tangible personal property, the treating of by-products or 
wastes derived from any such production process, the providing of 
services or the irrigation of crops for ultimate sale at retail within or 
without the state of Kansas; and any purchaser of such property may 
obtain from the director of taxation and furnish to the supplier an 
exemption certificate number for tangible personal property for 
consumption in such production, manufacture, processing, mining, 
drilling, refining, compounding, treating, irrigation and in providing such 
services;
(o) all sales of animals, fowl and aquatic plants and animals, the 
primary purpose of which is use in agriculture or aquaculture, as defined in 
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K.S.A. 47-1901, and amendments thereto, the production of food for 
human consumption, the production of animal, dairy, poultry or aquatic 
plant and animal products, fiber or fur, or the production of offspring for 
use for any such purpose or purposes;
(p) all sales of drugs dispensed pursuant to a prescription order by a 
licensed practitioner or a mid-level practitioner as defined by K.S.A. 65-
1626, and amendments thereto. As used in this subsection, "drug" means a 
compound, substance or preparation and any component of a compound, 
substance or preparation, other than food and food ingredients, dietary 
supplements or alcoholic beverages, recognized in the official United 
States pharmacopeia, official homeopathic pharmacopoeia of the United 
States or official national formulary, and supplement to any of them, 
intended for use in the diagnosis, cure, mitigation, treatment or prevention 
of disease or intended to affect the structure or any function of the body, 
except that for taxable years commencing after December 31, 2013, this 
subsection shall not apply to any sales of drugs used in the performance or 
induction of an abortion, as defined in K.S.A. 65-6701, and amendments 
thereto;
(q) all sales of insulin dispensed by a person licensed by the state 
board of pharmacy to a person for treatment of diabetes at the direction of 
a person licensed to practice medicine by the state board of healing arts;
(r) all sales of oxygen delivery equipment, kidney dialysis equipment, 
enteral feeding systems, prosthetic devices and mobility enhancing 
equipment prescribed in writing by a person licensed to practice the 
healing arts, dentistry or optometry, and in addition to such sales, all sales 
of hearing aids, as defined by K.S.A. 74-5807(c), and amendments thereto, 
and repair and replacement parts therefor, including batteries, by a person 
licensed in the practice of dispensing and fitting hearing aids pursuant to 
the provisions of K.S.A. 74-5808, and amendments thereto. For the 
purposes of this subsection: (1) "Mobility enhancing equipment" means 
equipment including repair and replacement parts to same, but does not 
include durable medical equipment, which is primarily and customarily 
used to provide or increase the ability to move from one place to another 
and which is appropriate for use either in a home or a motor vehicle; is not 
generally used by persons with normal mobility; and does not include any 
motor vehicle or equipment on a motor vehicle normally provided by a 
motor vehicle manufacturer; and (2) "prosthetic device" means a 
replacement, corrective or supportive device including repair and 
replacement parts for same worn on or in the body to artificially replace a 
missing portion of the body, prevent or correct physical deformity or 
malfunction or support a weak or deformed portion of the body;
(s) except as provided in K.S.A. 82a-2101, and amendments thereto, 
all sales of tangible personal property or services purchased directly or 
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indirectly by a groundwater management district organized or operating 
under the authority of K.S.A. 82a-1020 et seq., and amendments thereto, 
by a rural water district organized or operating under the authority of 
K.S.A. 82a-612, and amendments thereto, or by a water supply district 
organized or operating under the authority of K.S.A. 19-3501 et seq., 19-
3522 et seq. or 19-3545, and amendments thereto, which property or 
services are used in the construction activities, operation or maintenance of 
the district;
(t) all sales of farm machinery and equipment or aquaculture 
machinery and equipment, repair and replacement parts therefor and 
services performed in the repair and maintenance of such machinery and 
equipment. For the purposes of this subsection the term "farm machinery 
and equipment or aquaculture machinery and equipment" shall include a 
work-site utility vehicle, as defined in K.S.A. 8-126, and amendments 
thereto, and is equipped with a bed or cargo box for hauling materials, and 
shall also include machinery and equipment used in the operation of 
Christmas tree farming but shall not include any passenger vehicle, truck, 
truck tractor, trailer, semitrailer or pole trailer, other than a farm trailer, as 
such terms are defined by K.S.A. 8-126, and amendments thereto. "Farm 
machinery and equipment" includes precision farming equipment that is 
portable or is installed or purchased to be installed on farm machinery and 
equipment. "Precision farming equipment" includes the following items 
used only in computer-assisted farming, ranching or aquaculture 
production operations: Soil testing sensors, yield monitors, computers, 
monitors, software, global positioning and mapping systems, guiding 
systems, modems, data communications equipment and any necessary 
mounting hardware, wiring and antennas. Each purchaser of farm 
machinery and equipment or aquaculture machinery and equipment 
exempted herein must certify in writing on the copy of the invoice or sales 
ticket to be retained by the seller that the farm machinery and equipment 
or aquaculture machinery and equipment purchased will be used only in 
farming, ranching or aquaculture production. Farming or ranching shall 
include the operation of a feedlot and farm and ranch work for hire and the 
operation of a nursery;
(u) all leases or rentals of tangible personal property used as a 
dwelling if such tangible personal property is leased or rented for a period 
of more than 28 consecutive days;
(v) all sales of tangible personal property to any contractor for use in 
preparing meals for delivery to homebound elderly persons over 60 years 
of age and to homebound disabled persons or to be served at a group-
sitting at a location outside of the home to otherwise homebound elderly 
persons over 60 years of age and to otherwise homebound disabled 
persons, as all or part of any food service project funded in whole or in 
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part by government or as part of a private nonprofit food service project 
available to all such elderly or disabled persons residing within an area of 
service designated by the private nonprofit organization, and all sales of 
tangible personal property for use in preparing meals for consumption by 
indigent or homeless individuals whether or not such meals are consumed 
at a place designated for such purpose, and all sales of food products by or 
on behalf of any such contractor or organization for any such purpose;
(w) all sales of natural gas, electricity, heat and water delivered 
through mains, lines or pipes: (1) To residential premises for 
noncommercial use by the occupant of such premises; (2) for agricultural 
use and also, for such use, all sales of propane gas; (3) for use in the 
severing of oil; and (4) to any property which is exempt from property 
taxation pursuant to K.S.A. 79-201b, Second through Sixth. As used in this 
paragraph, "severing" means the same as defined in K.S.A. 79-4216(k), 
and amendments thereto. For all sales of natural gas, electricity and heat 
delivered through mains, lines or pipes pursuant to the provisions of 
subsection (w)(1) and (w)(2), the provisions of this subsection shall expire 
on December 31, 2005;
(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources 
for the production of heat or lighting for noncommercial use of an 
occupant of residential premises occurring prior to January 1, 2006;
(y) all sales of materials and services used in the repairing, servicing, 
altering, maintaining, manufacturing, remanufacturing, or modification of 
railroad rolling stock for use in interstate or foreign commerce under 
authority of the laws of the United States;
(z) all sales of tangible personal property and services purchased 
directly by a port authority or by a contractor therefor as provided by the 
provisions of K.S.A. 12-3418, and amendments thereto;
(aa) all sales of materials and services applied to equipment that is 
transported into the state from without the state for repair, service, 
alteration, maintenance, remanufacture or modification and that is 
subsequently transported outside the state for use in the transmission of 
liquids or natural gas by means of pipeline in interstate or foreign 
commerce under authority of the laws of the United States;
(bb) all sales of used mobile homes or manufactured homes. As used 
in this subsection: (1) "Mobile homes" and "manufactured homes" mean 
the same as defined in K.S.A. 58-4202, and amendments thereto; and (2) 
"sales of used mobile homes or manufactured homes" means sales other 
than the original retail sale thereof;
(cc) all sales of tangible personal property or services purchased prior 
to January 1, 2012, except as otherwise provided, for the purpose of and in 
conjunction with constructing, reconstructing, enlarging or remodeling a 
business or retail business that meets the requirements established in 
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K.S.A. 74-50,115, and amendments thereto, and the sale and installation of 
machinery and equipment purchased for installation at any such business 
or retail business, and all sales of tangible personal property or services 
purchased on or after January 1, 2012, for the purpose of and in 
conjunction with constructing, reconstructing, enlarging or remodeling a 
business that meets the requirements established in K.S.A. 74-50,115(e), 
and amendments thereto, and the sale and installation of machinery and 
equipment purchased for installation at any such business. When a person 
shall contract for the construction, reconstruction, enlargement or 
remodeling of any such business or retail business, such person shall 
obtain from the state and furnish to the contractor an exemption certificate 
for the project involved, and the contractor may purchase materials, 
machinery and equipment for incorporation in such project. The contractor 
shall furnish the number of such certificates to all suppliers from whom 
such purchases are made, and such suppliers shall execute invoices 
covering the same bearing the number of such certificate. Upon 
completion of the project the contractor shall furnish to the owner of the 
business or retail business a sworn statement, on a form to be provided by 
the director of taxation, that all purchases so made were entitled to 
exemption under this subsection. All invoices shall be held by the 
contractor for a period of five years and shall be subject to audit by the 
director of taxation. Any contractor or any agent, employee or 
subcontractor thereof, who shall use or otherwise dispose of any materials, 
machinery or equipment purchased under such a certificate for any 
purpose other than that for which such a certificate is issued without the 
payment of the sales or compensating tax otherwise imposed thereon, shall 
be guilty of a misdemeanor and, upon conviction therefor, shall be subject 
to the penalties provided for in K.S.A. 79-3615(h), and amendments 
thereto. As used in this subsection, "business" and "retail business" mean 
the same as defined in K.S.A. 74-50,114, and amendments thereto. Project 
exemption certificates that have been previously issued under this 
subsection by the department of revenue pursuant to K.S.A. 74-50,115, 
and amendments thereto, but not including K.S.A. 74-50,115(e), and 
amendments thereto, prior to January 1, 2012, and have not expired will be 
effective for the term of the project or two years from the effective date of 
the certificate, whichever occurs earlier. Project exemption certificates that 
are submitted to the department of revenue prior to January 1, 2012, and 
are found to qualify will be issued a project exemption certificate that will 
be effective for a two-year period or for the term of the project, whichever 
occurs earlier;
(dd) all sales of tangible personal property purchased with food 
stamps issued by the United States department of agriculture;
(ee) all sales of lottery tickets and shares made as part of a lottery 
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operated by the state of Kansas;
(ff) on and after July 1, 1988, all sales of new mobile homes or 
manufactured homes to the extent of 40% of the gross receipts, determined 
without regard to any trade-in allowance, received from such sale. As used 
in this subsection, "mobile homes" and "manufactured homes" mean the 
same as defined in K.S.A. 58-4202, and amendments thereto;
(gg) all sales of tangible personal property purchased in accordance 
with vouchers issued pursuant to the federal special supplemental food 
program for women, infants and children;
(hh) all sales of medical supplies and equipment, including durable 
medical equipment, purchased directly by a nonprofit skilled nursing home 
or nonprofit intermediate nursing care home, as defined by K.S.A. 39-923, 
and amendments thereto, for the purpose of providing medical services to 
residents thereof. This exemption shall not apply to tangible personal 
property customarily used for human habitation purposes. As used in this 
subsection, "durable medical equipment" means equipment including 
repair and replacement parts for such equipment, that can withstand 
repeated use, is primarily and customarily used to serve a medical purpose, 
generally is not useful to a person in the absence of illness or injury and is 
not worn in or on the body, but does not include mobility enhancing 
equipment as defined in subsection (r), oxygen delivery equipment, kidney 
dialysis equipment or enteral feeding systems;
(ii) all sales of tangible personal property purchased directly by a 
nonprofit organization for nonsectarian comprehensive multidiscipline 
youth development programs and activities provided or sponsored by such 
organization, and all sales of tangible personal property by or on behalf of 
any such organization. This exemption shall not apply to tangible personal 
property customarily used for human habitation purposes;
(jj) all sales of tangible personal property or services, including the 
renting and leasing of tangible personal property, purchased directly on 
behalf of a community-based facility for people with intellectual disability 
or mental health center organized pursuant to K.S.A. 19-4001 et seq., and 
amendments thereto, and licensed in accordance with the provisions of 
K.S.A. 39-2001 et seq., and amendments thereto, and all sales of tangible 
personal property or services purchased by contractors during the time 
period from July, 2003, through June, 2006, for the purpose of 
constructing, equipping, maintaining or furnishing a new facility for a 
community-based facility for people with intellectual disability or mental 
health center located in Riverton, Cherokee County, Kansas, that would 
have been eligible for sales tax exemption pursuant to this subsection if 
purchased directly by such facility or center. This exemption shall not 
apply to tangible personal property customarily used for human habitation 
purposes;
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(kk) (1) (A) all sales of machinery and equipment that are used in this 
state as an integral or essential part of an integrated production operation 
by a manufacturing or processing plant or facility;
(B) all sales of installation, repair and maintenance services 
performed on such machinery and equipment; and
(C) all sales of repair and replacement parts and accessories 
purchased for such machinery and equipment.
(2) For purposes of this subsection:
(A) "Integrated production operation" means an integrated series of 
operations engaged in at a manufacturing or processing plant or facility to 
process, transform or convert tangible personal property by physical, 
chemical or other means into a different form, composition or character 
from that in which it originally existed. Integrated production operations 
shall include: (i) Production line operations, including packaging 
operations; (ii) preproduction operations to handle, store and treat raw 
materials; (iii) post production handling, storage, warehousing and 
distribution operations; and (iv) waste, pollution and environmental 
control operations, if any;
(B) "production line" means the assemblage of machinery and 
equipment at a manufacturing or processing plant or facility where the 
actual transformation or processing of tangible personal property occurs;
(C) "manufacturing or processing plant or facility" means a single, 
fixed location owned or controlled by a manufacturing or processing 
business that consists of one or more structures or buildings in a 
contiguous area where integrated production operations are conducted to 
manufacture or process tangible personal property to be ultimately sold at 
retail. Such term shall not include any facility primarily operated for the 
purpose of conveying or assisting in the conveyance of natural gas, 
electricity, oil or water. A business may operate one or more manufacturing 
or processing plants or facilities at different locations to manufacture or 
process a single product of tangible personal property to be ultimately sold 
at retail;
(D) "manufacturing or processing business" means a business that 
utilizes an integrated production operation to manufacture, process, 
fabricate, finish or assemble items for wholesale and retail distribution as 
part of what is commonly regarded by the general public as an industrial 
manufacturing or processing operation or an agricultural commodity 
processing operation. (i) Industrial manufacturing or processing operations 
include, by way of illustration but not of limitation, the fabrication of 
automobiles, airplanes, machinery or transportation equipment, the 
fabrication of metal, plastic, wood or paper products, electricity power 
generation, water treatment, petroleum refining, chemical production, 
wholesale bottling, newspaper printing, ready mixed concrete production, 
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and the remanufacturing of used parts for wholesale or retail sale. Such 
processing operations shall include operations at an oil well, gas well, 
mine or other excavation site where the oil, gas, minerals, coal, clay, stone, 
sand or gravel that has been extracted from the earth is cleaned, separated, 
crushed, ground, milled, screened, washed or otherwise treated or prepared 
before its transmission to a refinery or before any other wholesale or retail 
distribution. (ii) Agricultural commodity processing operations include, by 
way of illustration but not of limitation, meat packing, poultry slaughtering 
and dressing, processing and packaging farm and dairy products in sealed 
containers for wholesale and retail distribution, feed grinding, grain 
milling, frozen food processing, and grain handling, cleaning, blending, 
fumigation, drying and aeration operations engaged in by grain elevators 
or other grain storage facilities. (iii) Manufacturing or processing 
businesses do not include, by way of illustration but not of limitation, 
nonindustrial businesses whose operations are primarily retail and that 
produce or process tangible personal property as an incidental part of 
conducting the retail business, such as retailers who bake, cook or prepare 
food products in the regular course of their retail trade, grocery stores, 
meat lockers and meat markets that butcher or dress livestock or poultry in 
the regular course of their retail trade, contractors who alter, service, repair 
or improve real property, and retail businesses that clean, service or 
refurbish and repair tangible personal property for its owner;
(E) "repair and replacement parts and accessories" means all parts 
and accessories for exempt machinery and equipment, including, but not 
limited to, dies, jigs, molds, patterns and safety devices that are attached to 
exempt machinery or that are otherwise used in production, and parts and 
accessories that require periodic replacement such as belts, drill bits, 
grinding wheels, grinding balls, cutting bars, saws, refractory brick and 
other refractory items for exempt kiln equipment used in production 
operations;
(F) "primary" or "primarily" mean more than 50% of the time.
(3) For purposes of this subsection, machinery and equipment shall 
be deemed to be used as an integral or essential part of an integrated 
production operation when used to:
(A) Receive, transport, convey, handle, treat or store raw materials in 
preparation of its placement on the production line;
(B) transport, convey, handle or store the property undergoing 
manufacturing or processing at any point from the beginning of the 
production line through any warehousing or distribution operation of the 
final product that occurs at the plant or facility;
(C) act upon, effect, promote or otherwise facilitate a physical change 
to the property undergoing manufacturing or processing;
(D) guide, control or direct the movement of property undergoing 
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manufacturing or processing;
(E) test or measure raw materials, the property undergoing 
manufacturing or processing or the finished product, as a necessary part of 
the manufacturer's integrated production operations;
(F) plan, manage, control or record the receipt and flow of inventories 
of raw materials, consumables and component parts, the flow of the 
property undergoing manufacturing or processing and the management of 
inventories of the finished product;
(G) produce energy for, lubricate, control the operating of or 
otherwise enable the functioning of other production machinery and 
equipment and the continuation of production operations;
(H) package the property being manufactured or processed in a 
container or wrapping in which such property is normally sold or 
transported;
(I) transmit or transport electricity, coke, gas, water, steam or similar 
substances used in production operations from the point of generation, if 
produced by the manufacturer or processor at the plant site, to that 
manufacturer's production operation; or, if purchased or delivered from 
off-site, from the point where the substance enters the site of the plant or 
facility to that manufacturer's production operations;
(J) cool, heat, filter, refine or otherwise treat water, steam, acid, oil, 
solvents or other substances that are used in production operations;
(K) provide and control an environment required to maintain certain 
levels of air quality, humidity or temperature in special and limited areas 
of the plant or facility, where such regulation of temperature or humidity is 
part of and essential to the production process;
(L) treat, transport or store waste or other byproducts of production 
operations at the plant or facility; or
(M) control pollution at the plant or facility where the pollution is 
produced by the manufacturing or processing operation.
(4) The following machinery, equipment and materials shall be 
deemed to be exempt even though it may not otherwise qualify as 
machinery and equipment used as an integral or essential part of an 
integrated production operation: (A) Computers and related peripheral 
equipment that are utilized by a manufacturing or processing business for 
engineering of the finished product or for research and development or 
product design; (B) machinery and equipment that is utilized by a 
manufacturing or processing business to manufacture or rebuild tangible 
personal property that is used in manufacturing or processing operations, 
including tools, dies, molds, forms and other parts of qualifying machinery 
and equipment; (C) portable plants for aggregate concrete, bulk cement 
and asphalt including cement mixing drums to be attached to a motor 
vehicle; (D) industrial fixtures, devices, support facilities and special 
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foundations necessary for manufacturing and production operations, and 
materials and other tangible personal property sold for the purpose of 
fabricating such fixtures, devices, facilities and foundations. An exemption 
certificate for such purchases shall be signed by the manufacturer or 
processor. If the fabricator purchases such material, the fabricator shall 
also sign the exemption certificate; (E) a manufacturing or processing 
business' laboratory equipment that is not located at the plant or facility, 
but that would otherwise qualify for exemption under subsection (3)(E); 
(F) all machinery and equipment used in surface mining activities as 
described in K.S.A. 49-601 et seq., and amendments thereto, beginning 
from the time a reclamation plan is filed to the acceptance of the 
completed final site reclamation.
(5) "Machinery and equipment used as an integral or essential part of 
an integrated production operation" shall not include:
(A) Machinery and equipment used for nonproduction purposes, 
including, but not limited to, machinery and equipment used for plant 
security, fire prevention, first aid, accounting, administration, record 
keeping, advertising, marketing, sales or other related activities, plant 
cleaning, plant communications and employee work scheduling;
(B) machinery, equipment and tools used primarily in maintaining 
and repairing any type of machinery and equipment or the building and 
plant;
(C) transportation, transmission and distribution equipment not 
primarily used in a production, warehousing or material handling 
operation at the plant or facility, including the means of conveyance of 
natural gas, electricity, oil or water, and equipment related thereto, located 
outside the plant or facility;
(D) office machines and equipment including computers and related 
peripheral equipment not used directly and primarily to control or measure 
the manufacturing process;
(E) furniture and other furnishings;
(F) buildings, other than exempt machinery and equipment that is 
permanently affixed to or becomes a physical part of the building, and any 
other part of real estate that is not otherwise exempt;
(G) building fixtures that are not integral to the manufacturing 
operation, such as utility systems for heating, ventilation, air conditioning, 
communications, plumbing or electrical;
(H) machinery and equipment used for general plant heating, cooling 
and lighting;
(I) motor vehicles that are registered for operation on public 
highways; or
(J) employee apparel, except safety and protective apparel that is 
purchased by an employer and furnished gratuitously to employees who 
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are involved in production or research activities.
(6) Paragraphs (3) and (5) shall not be construed as exclusive listings 
of the machinery and equipment that qualify or do not qualify as an 
integral or essential part of an integrated production operation. When 
machinery or equipment is used as an integral or essential part of 
production operations part of the time and for nonproduction purposes at 
other times, the primary use of the machinery or equipment shall 
determine whether or not such machinery or equipment qualifies for 
exemption.
(7) The secretary of revenue shall adopt rules and regulations 
necessary to administer the provisions of this subsection;
(ll) all sales of educational materials purchased for distribution to the 
public at no charge by a nonprofit corporation organized for the purpose of 
encouraging, fostering and conducting programs for the improvement of 
public health, except that for taxable years commencing after December 
31, 2013, this subsection shall not apply to any sales of such materials 
purchased by a nonprofit corporation which performs any abortion, as 
defined in K.S.A. 65-6701, and amendments thereto;
(mm) all sales of seeds and tree seedlings; fertilizers, insecticides, 
herbicides, germicides, pesticides and fungicides; and services, purchased 
and used for the purpose of producing plants in order to prevent soil 
erosion on land devoted to agricultural use;
(nn) except as otherwise provided in this act, all sales of services 
rendered by an advertising agency or licensed broadcast station or any 
member, agent or employee thereof;
(oo) all sales of tangible personal property purchased by a community 
action group or agency for the exclusive purpose of repairing or 
weatherizing housing occupied by low-income individuals;
(pp) all sales of drill bits and explosives actually utilized in the 
exploration and production of oil or gas;
(qq) all sales of tangible personal property and services purchased by 
a nonprofit museum or historical society or any combination thereof, 
including a nonprofit organization that is organized for the purpose of 
stimulating public interest in the exploration of space by providing 
educational information, exhibits and experiences, that is exempt from 
federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code of 1986;
(rr) all sales of tangible personal property that will admit the 
purchaser thereof to any annual event sponsored by a nonprofit 
organization that is exempt from federal income taxation pursuant to 
section 501(c)(3) of the federal internal revenue code of 1986, except that 
for taxable years commencing after December 31, 2013, this subsection 
shall not apply to any sales of such tangible personal property purchased 
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by a nonprofit organization which performs any abortion, as defined in 
K.S.A. 65-6701, and amendments thereto;
(ss) all sales of tangible personal property and services purchased by 
a public broadcasting station licensed by the federal communications 
commission as a noncommercial educational television or radio station;
(tt) all sales of tangible personal property and services purchased by 
or on behalf of a not-for-profit corporation that is exempt from federal 
income taxation pursuant to section 501(c)(3) of the federal internal 
revenue code of 1986, for the sole purpose of constructing a Kansas 
Korean War memorial;
(uu) all sales of tangible personal property and services purchased by 
or on behalf of any rural volunteer fire-fighting organization for use 
exclusively in the performance of its duties and functions;
(vv) all sales of tangible personal property purchased by any of the 
following organizations that are exempt from federal income taxation 
pursuant to section 501(c)(3) of the federal internal revenue code of 1986, 
for the following purposes, and all sales of any such property by or on 
behalf of any such organization for any such purpose:
(1) The American heart association, Kansas affiliate, inc. for the 
purposes of providing education, training, certification in emergency 
cardiac care, research and other related services to reduce disability and 
death from cardiovascular diseases and stroke;
(2) the Kansas alliance for the mentally ill, inc. for the purpose of 
advocacy for persons with mental illness and to education, research and 
support for their families;
(3) the Kansas mental illness awareness council for the purposes of 
advocacy for persons who are mentally ill and for education, research and 
support for them and their families;
(4) the American diabetes association Kansas affiliate, inc. for the 
purpose of eliminating diabetes through medical research, public education 
focusing on disease prevention and education, patient education including 
information on coping with diabetes, and professional education and 
training;
(5) the American lung association of Kansas, inc. for the purpose of 
eliminating all lung diseases through medical research, public education 
including information on coping with lung diseases, professional education 
and training related to lung disease and other related services to reduce the 
incidence of disability and death due to lung disease;
(6) the Kansas chapters of the Alzheimer's disease and related 
disorders association, inc. for the purpose of providing assistance and 
support to persons in Kansas with Alzheimer's disease, and their families 
and caregivers;
(7) the Kansas chapters of the Parkinson's disease association for the 
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purpose of eliminating Parkinson's disease through medical research and 
public and professional education related to such disease;
(8) the national kidney foundation of Kansas and western Missouri 
for the purpose of eliminating kidney disease through medical research 
and public and private education related to such disease;
(9) the heartstrings community foundation for the purpose of 
providing training, employment and activities for adults with 
developmental disabilities;
(10) the cystic fibrosis foundation, heart of America chapter, for the 
purposes of assuring the development of the means to cure and control 
cystic fibrosis and improving the quality of life for those with the disease;
(11) the spina bifida association of Kansas for the purpose of 
providing financial, educational and practical aid to families and 
individuals with spina bifida. Such aid includes, but is not limited to, 
funding for medical devices, counseling and medical educational 
opportunities;
(12) the CHWC, Inc., for the purpose of rebuilding urban core 
neighborhoods through the construction of new homes, acquiring and 
renovating existing homes and other related activities, and promoting 
economic development in such neighborhoods;
(13) the cross-lines cooperative council for the purpose of providing 
social services to low income individuals and families;
(14) the dreams work, inc., for the purpose of providing young adult 
day services to individuals with developmental disabilities and assisting 
families in avoiding institutional or nursing home care for a 
developmentally disabled member of their family;
(15) the KSDS, Inc., for the purpose of promoting the independence 
and inclusion of people with disabilities as fully participating and 
contributing members of their communities and society through the 
training and providing of guide and service dogs to people with 
disabilities, and providing disability education and awareness to the 
general public;
(16) the lyme association of greater Kansas City, Inc., for the purpose 
of providing support to persons with lyme disease and public education 
relating to the prevention, treatment and cure of lyme disease;
(17) the dream factory, inc., for the purpose of granting the dreams of 
children with critical and chronic illnesses;
(18) the Ottawa Suzuki strings, inc., for the purpose of providing 
students and families with education and resources necessary to enable 
each child to develop fine character and musical ability to the fullest 
potential;
(19) the international association of lions clubs for the purpose of 
creating and fostering a spirit of understanding among all people for 
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humanitarian needs by providing voluntary services through community 
involvement and international cooperation;
(20) the Johnson county young matrons, inc., for the purpose of 
promoting a positive future for members of the community through 
volunteerism, financial support and education through the efforts of an all 
volunteer organization;
(21) the American cancer society, inc., for the purpose of eliminating 
cancer as a major health problem by preventing cancer, saving lives and 
diminishing suffering from cancer, through research, education, advocacy 
and service;
(22) the community services of Shawnee, inc., for the purpose of 
providing food and clothing to those in need;
(23) the angel babies association, for the purpose of providing 
assistance, support and items of necessity to teenage mothers and their 
babies; and
(24) the Kansas fairgrounds foundation for the purpose of the 
preservation, renovation and beautification of the Kansas state fairgrounds;
(ww) all sales of tangible personal property purchased by the habitat 
for humanity for the exclusive use of being incorporated within a housing 
project constructed by such organization;
(xx) all sales of tangible personal property and services purchased by 
a nonprofit zoo that is exempt from federal income taxation pursuant to 
section 501(c)(3) of the federal internal revenue code of 1986, or on behalf 
of such zoo by an entity itself exempt from federal income taxation 
pursuant to section 501(c)(3) of the federal internal revenue code of 1986 
contracted with to operate such zoo and all sales of tangible personal 
property or services purchased by a contractor for the purpose of 
constructing, equipping, reconstructing, maintaining, repairing, enlarging, 
furnishing or remodeling facilities for any nonprofit zoo that would be 
exempt from taxation under the provisions of this section if purchased 
directly by such nonprofit zoo or the entity operating such zoo. Nothing in 
this subsection shall be deemed to exempt the purchase of any construction 
machinery, equipment or tools used in the constructing, equipping, 
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
facilities for any nonprofit zoo. When any nonprofit zoo shall contract for 
the purpose of constructing, equipping, reconstructing, maintaining, 
repairing, enlarging, furnishing or remodeling facilities, it shall obtain 
from the state and furnish to the contractor an exemption certificate for the 
project involved, and the contractor may purchase materials for 
incorporation in such project. The contractor shall furnish the number of 
such certificate to all suppliers from whom such purchases are made, and 
such suppliers shall execute invoices covering the same bearing the 
number of such certificate. Upon completion of the project the contractor 
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shall furnish to the nonprofit zoo concerned a sworn statement, on a form 
to be provided by the director of taxation, that all purchases so made were 
entitled to exemption under this subsection. All invoices shall be held by 
the contractor for a period of five years and shall be subject to audit by the 
director of taxation. If any materials purchased under such a certificate are 
found not to have been incorporated in the building or other project or not 
to have been returned for credit or the sales or compensating tax otherwise 
imposed upon such materials that will not be so incorporated in the 
building or other project reported and paid by such contractor to the 
director of taxation not later than the 20
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close of the month in which it shall be determined that such materials will 
not be used for the purpose for which such certificate was issued, the 
nonprofit zoo concerned shall be liable for tax on all materials purchased 
for the project, and upon payment thereof it may recover the same from 
the contractor together with reasonable attorney fees. Any contractor or 
any agent, employee or subcontractor thereof, who shall use or otherwise 
dispose of any materials purchased under such a certificate for any purpose 
other than that for which such a certificate is issued without the payment 
of the sales or compensating tax otherwise imposed upon such materials, 
shall be guilty of a misdemeanor and, upon conviction therefor, shall be 
subject to the penalties provided for in K.S.A. 79-3615(h), and 
amendments thereto;
(yy) all sales of tangible personal property and services purchased by 
a parent-teacher association or organization, and all sales of tangible 
personal property by or on behalf of such association or organization;
(zz) all sales of machinery and equipment purchased by over-the-air, 
free access radio or television station that is used directly and primarily for 
the purpose of producing a broadcast signal or is such that the failure of 
the machinery or equipment to operate would cause broadcasting to cease. 
For purposes of this subsection, machinery and equipment shall include, 
but not be limited to, that required by rules and regulations of the federal 
communications commission, and all sales of electricity which are 
essential or necessary for the purpose of producing a broadcast signal or is 
such that the failure of the electricity would cause broadcasting to cease;
(aaa) all sales of tangible personal property and services purchased by 
a religious organization that is exempt from federal income taxation 
pursuant to section 501(c)(3) of the federal internal revenue code, and used 
exclusively for religious purposes, and all sales of tangible personal 
property or services purchased by a contractor for the purpose of 
constructing, equipping, reconstructing, maintaining, repairing, enlarging, 
furnishing or remodeling facilities for any such organization that would be 
exempt from taxation under the provisions of this section if purchased 
directly by such organization. Nothing in this subsection shall be deemed 
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to exempt the purchase of any construction machinery, equipment or tools 
used in the constructing, equipping, reconstructing, maintaining, repairing, 
enlarging, furnishing or remodeling facilities for any such organization. 
When any such organization shall contract for the purpose of constructing, 
equipping, reconstructing, maintaining, repairing, enlarging, furnishing or 
remodeling facilities, it shall obtain from the state and furnish to the 
contractor an exemption certificate for the project involved, and the 
contractor may purchase materials for incorporation in such project. The 
contractor shall furnish the number of such certificate to all suppliers from 
whom such purchases are made, and such suppliers shall execute invoices 
covering the same bearing the number of such certificate. Upon 
completion of the project the contractor shall furnish to such organization 
concerned a sworn statement, on a form to be provided by the director of 
taxation, that all purchases so made were entitled to exemption under this 
subsection. All invoices shall be held by the contractor for a period of five 
years and shall be subject to audit by the director of taxation. If any 
materials purchased under such a certificate are found not to have been 
incorporated in the building or other project or not to have been returned 
for credit or the sales or compensating tax otherwise imposed upon such 
materials that will not be so incorporated in the building or other project 
reported and paid by such contractor to the director of taxation not later 
than the 20
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shall be determined that such materials will not be used for the purpose for 
which such certificate was issued, such organization concerned shall be 
liable for tax on all materials purchased for the project, and upon payment 
thereof it may recover the same from the contractor together with 
reasonable attorney fees. Any contractor or any agent, employee or 
subcontractor thereof, who shall use or otherwise dispose of any materials 
purchased under such a certificate for any purpose other than that for 
which such a certificate is issued without the payment of the sales or 
compensating tax otherwise imposed upon such materials, shall be guilty 
of a misdemeanor and, upon conviction therefor, shall be subject to the 
penalties provided for in K.S.A. 79-3615(h), and amendments thereto. 
Sales tax paid on and after July 1, 1998, but prior to the effective date of 
this act upon the gross receipts received from any sale exempted by the 
amendatory provisions of this subsection shall be refunded. Each claim for 
a sales tax refund shall be verified and submitted to the director of taxation 
upon forms furnished by the director and shall be accompanied by any 
additional documentation required by the director. The director shall 
review each claim and shall refund that amount of sales tax paid as 
determined under the provisions of this subsection. All refunds shall be 
paid from the sales tax refund fund upon warrants of the director of 
accounts and reports pursuant to vouchers approved by the director or the 
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director's designee;
(bbb) all sales of food for human consumption by an organization that 
is exempt from federal income taxation pursuant to section 501(c)(3) of 
the federal internal revenue code of 1986, pursuant to a food distribution 
program that offers such food at a price below cost in exchange for the 
performance of community service by the purchaser thereof;
(ccc) on and after July 1, 1999, all sales of tangible personal property 
and services purchased by a primary care clinic or health center the 
primary purpose of which is to provide services to medically underserved 
individuals and families, and that is exempt from federal income taxation 
pursuant to section 501(c)(3) of the federal internal revenue code, and all 
sales of tangible personal property or services purchased by a contractor 
for the purpose of constructing, equipping, reconstructing, maintaining, 
repairing, enlarging, furnishing or remodeling facilities for any such clinic 
or center that would be exempt from taxation under the provisions of this 
section if purchased directly by such clinic or center, except that for 
taxable years commencing after December 31, 2013, this subsection shall 
not apply to any sales of such tangible personal property and services 
purchased by a primary care clinic or health center which performs any 
abortion, as defined in K.S.A. 65-6701, and amendments thereto. Nothing 
in this subsection shall be deemed to exempt the purchase of any 
construction machinery, equipment or tools used in the constructing, 
equipping, reconstructing, maintaining, repairing, enlarging, furnishing or 
remodeling facilities for any such clinic or center. When any such clinic or 
center shall contract for the purpose of constructing, equipping, 
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
facilities, it shall obtain from the state and furnish to the contractor an 
exemption certificate for the project involved, and the contractor may 
purchase materials for incorporation in such project. The contractor shall 
furnish the number of such certificate to all suppliers from whom such 
purchases are made, and such suppliers shall execute invoices covering the 
same bearing the number of such certificate. Upon completion of the 
project the contractor shall furnish to such clinic or center concerned a 
sworn statement, on a form to be provided by the director of taxation, that 
all purchases so made were entitled to exemption under this subsection. 
All invoices shall be held by the contractor for a period of five years and 
shall be subject to audit by the director of taxation. If any materials 
purchased under such a certificate are found not to have been incorporated 
in the building or other project or not to have been returned for credit or 
the sales or compensating tax otherwise imposed upon such materials that 
will not be so incorporated in the building or other project reported and 
paid by such contractor to the director of taxation not later than the 20
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day of the month following the close of the month in which it shall be 
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determined that such materials will not be used for the purpose for which 
such certificate was issued, such clinic or center concerned shall be liable 
for tax on all materials purchased for the project, and upon payment 
thereof it may recover the same from the contractor together with 
reasonable attorney fees. Any contractor or any agent, employee or 
subcontractor thereof, who shall use or otherwise dispose of any materials 
purchased under such a certificate for any purpose other than that for 
which such a certificate is issued without the payment of the sales or 
compensating tax otherwise imposed upon such materials, shall be guilty 
of a misdemeanor and, upon conviction therefor, shall be subject to the 
penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
(ddd) on and after January 1, 1999, and before January 1, 2000, all 
sales of materials and services purchased by any class II or III railroad as 
classified by the federal surface transportation board for the construction, 
renovation, repair or replacement of class II or III railroad track and 
facilities used directly in interstate commerce. In the event any such track 
or facility for which materials and services were purchased sales tax 
exempt is not operational for five years succeeding the allowance of such 
exemption, the total amount of sales tax that would have been payable 
except for the operation of this subsection shall be recouped in accordance 
with rules and regulations adopted for such purpose by the secretary of 
revenue;
(eee) on and after January 1, 1999, and before January 1, 2001, all 
sales of materials and services purchased for the original construction, 
reconstruction, repair or replacement of grain storage facilities, including 
railroad sidings providing access thereto;
(fff) all sales of material handling equipment, racking systems and 
other related machinery and equipment that is used for the handling, 
movement or storage of tangible personal property in a warehouse or 
distribution facility in this state; all sales of installation, repair and 
maintenance services performed on such machinery and equipment; and 
all sales of repair and replacement parts for such machinery and 
equipment. For purposes of this subsection, a warehouse or distribution 
facility means a single, fixed location that consists of buildings or 
structures in a contiguous area where storage or distribution operations are 
conducted that are separate and apart from the business' retail operations, 
if any, and that do not otherwise qualify for exemption as occurring at a 
manufacturing or processing plant or facility. Material handling and 
storage equipment shall include aeration, dust control, cleaning, handling 
and other such equipment that is used in a public grain warehouse or other 
commercial grain storage facility, whether used for grain handling, grain 
storage, grain refining or processing, or other grain treatment operation;
(ggg) all sales of tangible personal property and services purchased 
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by or on behalf of the Kansas academy of science, which is exempt from 
federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code of 1986, and used solely by such academy for the 
preparation, publication and dissemination of education materials;
(hhh) all sales of tangible personal property and services purchased 
by or on behalf of all domestic violence shelters that are member agencies 
of the Kansas coalition against sexual and domestic violence;
(iii) all sales of personal property and services purchased by an 
organization that is exempt from federal income taxation pursuant to 
section 501(c)(3) of the federal internal revenue code of 1986, and such 
personal property and services are used by any such organization in the 
collection, storage and distribution of food products to nonprofit 
organizations that distribute such food products to persons pursuant to a 
food distribution program on a charitable basis without fee or charge, and 
all sales of tangible personal property or services purchased by a 
contractor for the purpose of constructing, equipping, reconstructing, 
maintaining, repairing, enlarging, furnishing or remodeling facilities used 
for the collection and storage of such food products for any such 
organization which is exempt from federal income taxation pursuant to 
section 501(c)(3) of the federal internal revenue code of 1986, that would 
be exempt from taxation under the provisions of this section if purchased 
directly by such organization. Nothing in this subsection shall be deemed 
to exempt the purchase of any construction machinery, equipment or tools 
used in the constructing, equipping, reconstructing, maintaining, repairing, 
enlarging, furnishing or remodeling facilities for any such organization. 
When any such organization shall contract for the purpose of constructing, 
equipping, reconstructing, maintaining, repairing, enlarging, furnishing or 
remodeling facilities, it shall obtain from the state and furnish to the 
contractor an exemption certificate for the project involved, and the 
contractor may purchase materials for incorporation in such project. The 
contractor shall furnish the number of such certificate to all suppliers from 
whom such purchases are made, and such suppliers shall execute invoices 
covering the same bearing the number of such certificate. Upon 
completion of the project the contractor shall furnish to such organization 
concerned a sworn statement, on a form to be provided by the director of 
taxation, that all purchases so made were entitled to exemption under this 
subsection. All invoices shall be held by the contractor for a period of five 
years and shall be subject to audit by the director of taxation. If any 
materials purchased under such a certificate are found not to have been 
incorporated in such facilities or not to have been returned for credit or the 
sales or compensating tax otherwise imposed upon such materials that will 
not be so incorporated in such facilities reported and paid by such 
contractor to the director of taxation not later than the 20
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43 SB 107	24
month following the close of the month in which it shall be determined 
that such materials will not be used for the purpose for which such 
certificate was issued, such organization concerned shall be liable for tax 
on all materials purchased for the project, and upon payment thereof it 
may recover the same from the contractor together with reasonable 
attorney fees. Any contractor or any agent, employee or subcontractor 
thereof, who shall use or otherwise dispose of any materials purchased 
under such a certificate for any purpose other than that for which such a 
certificate is issued without the payment of the sales or compensating tax 
otherwise imposed upon such materials, shall be guilty of a misdemeanor 
and, upon conviction therefor, shall be subject to the penalties provided for 
in K.S.A. 79-3615(h), and amendments thereto. Sales tax paid on and after 
July 1, 2005, but prior to the effective date of this act upon the gross 
receipts received from any sale exempted by the amendatory provisions of 
this subsection shall be refunded. Each claim for a sales tax refund shall be 
verified and submitted to the director of taxation upon forms furnished by 
the director and shall be accompanied by any additional documentation 
required by the director. The director shall review each claim and shall 
refund that amount of sales tax paid as determined under the provisions of 
this subsection. All refunds shall be paid from the sales tax refund fund 
upon warrants of the director of accounts and reports pursuant to vouchers 
approved by the director or the director's designee;
(jjj) all sales of dietary supplements dispensed pursuant to a 
prescription order by a licensed practitioner or a mid-level practitioner as 
defined by K.S.A. 65-1626, and amendments thereto. As used in this 
subsection, "dietary supplement" means any product, other than tobacco, 
intended to supplement the diet that: (1) Contains one or more of the 
following dietary ingredients: A vitamin, a mineral, an herb or other 
botanical, an amino acid, a dietary substance for use by humans to 
supplement the diet by increasing the total dietary intake or a concentrate, 
metabolite, constituent, extract or combination of any such ingredient; (2) 
is intended for ingestion in tablet, capsule, powder, softgel, gelcap or 
liquid form, or if not intended for ingestion, in such a form, is not 
represented as conventional food and is not represented for use as a sole 
item of a meal or of the diet; and (3) is required to be labeled as a dietary 
supplement, identifiable by the supplemental facts box found on the label 
and as required pursuant to 21 C.F.R. § 101.36;
(lll) all sales of tangible personal property and services purchased by 
special olympics Kansas, inc. for the purpose of providing year-round 
sports training and athletic competition in a variety of olympic-type sports 
for individuals with intellectual disabilities by giving them continuing 
opportunities to develop physical fitness, demonstrate courage, experience 
joy and participate in a sharing of gifts, skills and friendship with their 
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families, other special olympics athletes and the community, and activities 
provided or sponsored by such organization, and all sales of tangible 
personal property by or on behalf of any such organization;
(mmm) all sales of tangible personal property purchased by or on 
behalf of the Marillac center, inc., which is exempt from federal income 
taxation pursuant to section 501(c)(3) of the federal internal revenue code, 
for the purpose of providing psycho-social-biological and special 
education services to children, and all sales of any such property by or on 
behalf of such organization for such purpose;
(nnn) all sales of tangible personal property and services purchased 
by the west Sedgwick county-sunrise rotary club and sunrise charitable 
fund for the purpose of constructing a boundless playground which is an 
integrated, barrier free and developmentally advantageous play 
environment for children of all abilities and disabilities;
(ooo) all sales of tangible personal property by or on behalf of a 
public library serving the general public and supported in whole or in part 
with tax money or a not-for-profit organization whose purpose is to raise 
funds for or provide services or other benefits to any such public library;
(ppp) all sales of tangible personal property and services purchased 
by or on behalf of a homeless shelter that is exempt from federal income 
taxation pursuant to section 501(c)(3) of the federal income tax code of 
1986, and used by any such homeless shelter to provide emergency and 
transitional housing for individuals and families experiencing 
homelessness, and all sales of any such property by or on behalf of any 
such homeless shelter for any such purpose;
(qqq) all sales of tangible personal property and services purchased 
by TLC for children and families, inc., hereinafter referred to as TLC, 
which is exempt from federal income taxation pursuant to section 501(c)
(3) of the federal internal revenue code of 1986, and such property and 
services are used for the purpose of providing emergency shelter and 
treatment for abused and neglected children as well as meeting additional 
critical needs for children, juveniles and family, and all sales of any such 
property by or on behalf of TLC for any such purpose; and all sales of 
tangible personal property or services purchased by a contractor for the 
purpose of constructing, maintaining, repairing, enlarging, furnishing or 
remodeling facilities for the operation of services for TLC for any such 
purpose that would be exempt from taxation under the provisions of this 
section if purchased directly by TLC. Nothing in this subsection shall be 
deemed to exempt the purchase of any construction machinery, equipment 
or tools used in the constructing, maintaining, repairing, enlarging, 
furnishing or remodeling such facilities for TLC. When TLC contracts for 
the purpose of constructing, maintaining, repairing, enlarging, furnishing 
or remodeling such facilities, it shall obtain from the state and furnish to 
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43 SB 107	26
the contractor an exemption certificate for the project involved, and the 
contractor may purchase materials for incorporation in such project. The 
contractor shall furnish the number of such certificate to all suppliers from 
whom such purchases are made, and such suppliers shall execute invoices 
covering the same bearing the number of such certificate. Upon 
completion of the project the contractor shall furnish to TLC a sworn 
statement, on a form to be provided by the director of taxation, that all 
purchases so made were entitled to exemption under this subsection. All 
invoices shall be held by the contractor for a period of five years and shall 
be subject to audit by the director of taxation. If any materials purchased 
under such a certificate are found not to have been incorporated in the 
building or other project or not to have been returned for credit or the sales 
or compensating tax otherwise imposed upon such materials that will not 
be so incorporated in the building or other project reported and paid by 
such contractor to the director of taxation not later than the 20
th
 day of the 
month following the close of the month in which it shall be determined 
that such materials will not be used for the purpose for which such 
certificate was issued, TLC shall be liable for tax on all materials 
purchased for the project, and upon payment thereof it may recover the 
same from the contractor together with reasonable attorney fees. Any 
contractor or any agent, employee or subcontractor thereof, who shall use 
or otherwise dispose of any materials purchased under such a certificate 
for any purpose other than that for which such a certificate is issued 
without the payment of the sales or compensating tax otherwise imposed 
upon such materials, shall be guilty of a misdemeanor and, upon 
conviction therefor, shall be subject to the penalties provided for in K.S.A. 
79-3615(h), and amendments thereto;
(rrr) all sales of tangible personal property and services purchased by 
any county law library maintained pursuant to law and sales of tangible 
personal property and services purchased by an organization that would 
have been exempt from taxation under the provisions of this subsection if 
purchased directly by the county law library for the purpose of providing 
legal resources to attorneys, judges, students and the general public, and 
all sales of any such property by or on behalf of any such county law 
library;
(sss) all sales of tangible personal property and services purchased by 
catholic charities or youthville, hereinafter referred to as charitable family 
providers, which is exempt from federal income taxation pursuant to 
section 501(c)(3) of the federal internal revenue code of 1986, and which 
such property and services are used for the purpose of providing 
emergency shelter and treatment for abused and neglected children as well 
as meeting additional critical needs for children, juveniles and family, and 
all sales of any such property by or on behalf of charitable family 
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43 SB 107	27
providers for any such purpose; and all sales of tangible personal property 
or services purchased by a contractor for the purpose of constructing, 
maintaining, repairing, enlarging, furnishing or remodeling facilities for 
the operation of services for charitable family providers for any such 
purpose which would be exempt from taxation under the provisions of this 
section if purchased directly by charitable family providers. Nothing in 
this subsection shall be deemed to exempt the purchase of any construction 
machinery, equipment or tools used in the constructing, maintaining, 
repairing, enlarging, furnishing or remodeling such facilities for charitable 
family providers. When charitable family providers contracts for the 
purpose of constructing, maintaining, repairing, enlarging, furnishing or 
remodeling such facilities, it shall obtain from the state and furnish to the 
contractor an exemption certificate for the project involved, and the 
contractor may purchase materials for incorporation in such project. The 
contractor shall furnish the number of such certificate to all suppliers from 
whom such purchases are made, and such suppliers shall execute invoices 
covering the same bearing the number of such certificate. Upon 
completion of the project the contractor shall furnish to charitable family 
providers a sworn statement, on a form to be provided by the director of 
taxation, that all purchases so made were entitled to exemption under this 
subsection. All invoices shall be held by the contractor for a period of five 
years and shall be subject to audit by the director of taxation. If any 
materials purchased under such a certificate are found not to have been 
incorporated in the building or other project or not to have been returned 
for credit or the sales or compensating tax otherwise imposed upon such 
materials that will not be so incorporated in the building or other project 
reported and paid by such contractor to the director of taxation not later 
than the 20
th
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shall be determined that such materials will not be used for the purpose for 
which such certificate was issued, charitable family providers shall be 
liable for tax on all materials purchased for the project, and upon payment 
thereof it may recover the same from the contractor together with 
reasonable attorney fees. Any contractor or any agent, employee or 
subcontractor thereof, who shall use or otherwise dispose of any materials 
purchased under such a certificate for any purpose other than that for 
which such a certificate is issued without the payment of the sales or 
compensating tax otherwise imposed upon such materials, shall be guilty 
of a misdemeanor and, upon conviction therefor, shall be subject to the 
penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
(ttt) all sales of tangible personal property or services purchased by a 
contractor for a project for the purpose of restoring, constructing, 
equipping, reconstructing, maintaining, repairing, enlarging, furnishing or 
remodeling a home or facility owned by a nonprofit museum that has been 
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granted an exemption pursuant to subsection (qq), which such home or 
facility is located in a city that has been designated as a qualified 
hometown pursuant to the provisions of K.S.A. 75-5071 et seq., and 
amendments thereto, and which such project is related to the purposes of 
K.S.A. 75-5071 et seq., and amendments thereto, and that would be 
exempt from taxation under the provisions of this section if purchased 
directly by such nonprofit museum. Nothing in this subsection shall be 
deemed to exempt the purchase of any construction machinery, equipment 
or tools used in the restoring, constructing, equipping, reconstructing, 
maintaining, repairing, enlarging, furnishing or remodeling a home or 
facility for any such nonprofit museum. When any such nonprofit museum 
shall contract for the purpose of restoring, constructing, equipping, 
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
a home or facility, it shall obtain from the state and furnish to the 
contractor an exemption certificate for the project involved, and the 
contractor may purchase materials for incorporation in such project. The 
contractor shall furnish the number of such certificates to all suppliers 
from whom such purchases are made, and such suppliers shall execute 
invoices covering the same bearing the number of such certificate. Upon 
completion of the project, the contractor shall furnish to such nonprofit 
museum a sworn statement on a form to be provided by the director of 
taxation that all purchases so made were entitled to exemption under this 
subsection. All invoices shall be held by the contractor for a period of five 
years and shall be subject to audit by the director of taxation. If any 
materials purchased under such a certificate are found not to have been 
incorporated in the building or other project or not to have been returned 
for credit or the sales or compensating tax otherwise imposed upon such 
materials that will not be so incorporated in a home or facility or other 
project reported and paid by such contractor to the director of taxation not 
later than the 20
th
 day of the month following the close of the month in 
which it shall be determined that such materials will not be used for the 
purpose for which such certificate was issued, such nonprofit museum 
shall be liable for tax on all materials purchased for the project, and upon 
payment thereof it may recover the same from the contractor together with 
reasonable attorney fees. Any contractor or any agent, employee or 
subcontractor thereof, who shall use or otherwise dispose of any materials 
purchased under such a certificate for any purpose other than that for 
which such a certificate is issued without the payment of the sales or 
compensating tax otherwise imposed upon such materials, shall be guilty 
of a misdemeanor and, upon conviction therefor, shall be subject to the 
penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
(uuu) all sales of tangible personal property and services purchased 
by Kansas children's service league, hereinafter referred to as KCSL, 
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which is exempt from federal income taxation pursuant to section 501(c)
(3) of the federal internal revenue code of 1986, and which such property 
and services are used for the purpose of providing for the prevention and 
treatment of child abuse and maltreatment as well as meeting additional 
critical needs for children, juveniles and family, and all sales of any such 
property by or on behalf of KCSL for any such purpose; and all sales of 
tangible personal property or services purchased by a contractor for the 
purpose of constructing, maintaining, repairing, enlarging, furnishing or 
remodeling facilities for the operation of services for KCSL for any such 
purpose that would be exempt from taxation under the provisions of this 
section if purchased directly by KCSL. Nothing in this subsection shall be 
deemed to exempt the purchase of any construction machinery, equipment 
or tools used in the constructing, maintaining, repairing, enlarging, 
furnishing or remodeling such facilities for KCSL. When KCSL contracts 
for the purpose of constructing, maintaining, repairing, enlarging, 
furnishing or remodeling such facilities, it shall obtain from the state and 
furnish to the contractor an exemption certificate for the project involved, 
and the contractor may purchase materials for incorporation in such 
project. The contractor shall furnish the number of such certificate to all 
suppliers from whom such purchases are made, and such suppliers shall 
execute invoices covering the same bearing the number of such certificate. 
Upon completion of the project the contractor shall furnish to KCSL a 
sworn statement, on a form to be provided by the director of taxation, that 
all purchases so made were entitled to exemption under this subsection. 
All invoices shall be held by the contractor for a period of five years and 
shall be subject to audit by the director of taxation. If any materials 
purchased under such a certificate are found not to have been incorporated 
in the building or other project or not to have been returned for credit or 
the sales or compensating tax otherwise imposed upon such materials that 
will not be so incorporated in the building or other project reported and 
paid by such contractor to the director of taxation not later than the 20
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day of the month following the close of the month in which it shall be 
determined that such materials will not be used for the purpose for which 
such certificate was issued, KCSL shall be liable for tax on all materials 
purchased for the project, and upon payment thereof it may recover the 
same from the contractor together with reasonable attorney fees. Any 
contractor or any agent, employee or subcontractor thereof, who shall use 
or otherwise dispose of any materials purchased under such a certificate 
for any purpose other than that for which such a certificate is issued 
without the payment of the sales or compensating tax otherwise imposed 
upon such materials, shall be guilty of a misdemeanor and, upon 
conviction therefor, shall be subject to the penalties provided for in K.S.A. 
79-3615(h), and amendments thereto;
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43 SB 107	30
(vvv) all sales of tangible personal property or services, including the 
renting and leasing of tangible personal property or services, purchased by 
jazz in the woods, inc., a Kansas corporation that is exempt from federal 
income taxation pursuant to section 501(c)(3) of the federal internal 
revenue code, for the purpose of providing jazz in the woods, an event 
benefiting children-in-need and other nonprofit charities assisting such 
children, and all sales of any such property by or on behalf of such 
organization for such purpose;
(www) all sales of tangible personal property purchased by or on 
behalf of the Frontenac education foundation, which is exempt from 
federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code, for the purpose of providing education support for 
students, and all sales of any such property by or on behalf of such 
organization for such purpose;
(xxx) all sales of personal property and services purchased by the 
booth theatre foundation, inc., an organization, which is exempt from 
federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code of 1986, and which such personal property and 
services are used by any such organization in the constructing, equipping, 
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
of the booth theatre, and all sales of tangible personal property or services 
purchased by a contractor for the purpose of constructing, equipping, 
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
the booth theatre for such organization, that would be exempt from 
taxation under the provisions of this section if purchased directly by such 
organization. Nothing in this subsection shall be deemed to exempt the 
purchase of any construction machinery, equipment or tools used in the 
constructing, equipping, reconstructing, maintaining, repairing, enlarging, 
furnishing or remodeling facilities for any such organization. When any 
such organization shall contract for the purpose of constructing, equipping, 
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
facilities, it shall obtain from the state and furnish to the contractor an 
exemption certificate for the project involved, and the contractor may 
purchase materials for incorporation in such project. The contractor shall 
furnish the number of such certificate to all suppliers from whom such 
purchases are made, and such suppliers shall execute invoices covering the 
same bearing the number of such certificate. Upon completion of the 
project the contractor shall furnish to such organization concerned a sworn 
statement, on a form to be provided by the director of taxation, that all 
purchases so made were entitled to exemption under this subsection. All 
invoices shall be held by the contractor for a period of five years and shall 
be subject to audit by the director of taxation. If any materials purchased 
under such a certificate are found not to have been incorporated in such 
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facilities or not to have been returned for credit or the sales or 
compensating tax otherwise imposed upon such materials that will not be 
so incorporated in such facilities reported and paid by such contractor to 
the director of taxation not later than the 20
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 day of the month following 
the close of the month in which it shall be determined that such materials 
will not be used for the purpose for which such certificate was issued, such 
organization concerned shall be liable for tax on all materials purchased 
for the project, and upon payment thereof it may recover the same from 
the contractor together with reasonable attorney fees. Any contractor or 
any agent, employee or subcontractor thereof, who shall use or otherwise 
dispose of any materials purchased under such a certificate for any purpose 
other than that for which such a certificate is issued without the payment 
of the sales or compensating tax otherwise imposed upon such materials, 
shall be guilty of a misdemeanor and, upon conviction therefor, shall be 
subject to the penalties provided for in K.S.A. 79-3615(h), and 
amendments thereto. Sales tax paid on and after January 1, 2007, but prior 
to the effective date of this act upon the gross receipts received from any 
sale which would have been exempted by the provisions of this subsection 
had such sale occurred after the effective date of this act shall be refunded. 
Each claim for a sales tax refund shall be verified and submitted to the 
director of taxation upon forms furnished by the director and shall be 
accompanied by any additional documentation required by the director. 
The director shall review each claim and shall refund that amount of sales 
tax paid as determined under the provisions of this subsection. All refunds 
shall be paid from the sales tax refund fund upon warrants of the director 
of accounts and reports pursuant to vouchers approved by the director or 
the director's designee;
(yyy) all sales of tangible personal property and services purchased 
by TLC charities foundation, inc., hereinafter referred to as TLC charities, 
which is exempt from federal income taxation pursuant to section 501(c)
(3) of the federal internal revenue code of 1986, and which such property 
and services are used for the purpose of encouraging private philanthropy 
to further the vision, values, and goals of TLC for children and families, 
inc.; and all sales of such property and services by or on behalf of TLC 
charities for any such purpose and all sales of tangible personal property or 
services purchased by a contractor for the purpose of constructing, 
maintaining, repairing, enlarging, furnishing or remodeling facilities for 
the operation of services for TLC charities for any such purpose that would 
be exempt from taxation under the provisions of this section if purchased 
directly by TLC charities. Nothing in this subsection shall be deemed to 
exempt the purchase of any construction machinery, equipment or tools 
used in the constructing, maintaining, repairing, enlarging, furnishing or 
remodeling such facilities for TLC charities. When TLC charities contracts 
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for the purpose of constructing, maintaining, repairing, enlarging, 
furnishing or remodeling such facilities, it shall obtain from the state and 
furnish to the contractor an exemption certificate for the project involved, 
and the contractor may purchase materials for incorporation in such 
project. The contractor shall furnish the number of such certificate to all 
suppliers from whom such purchases are made, and such suppliers shall 
execute invoices covering the same bearing the number of such certificate. 
Upon completion of the project the contractor shall furnish to TLC 
charities a sworn statement, on a form to be provided by the director of 
taxation, that all purchases so made were entitled to exemption under this 
subsection. All invoices shall be held by the contractor for a period of five 
years and shall be subject to audit by the director of taxation. If any 
materials purchased under such a certificate are found not to have been 
incorporated in the building or other project or not to have been returned 
for credit or the sales or compensating tax otherwise imposed upon such 
materials that will not be incorporated into the building or other project 
reported and paid by such contractor to the director of taxation not later 
than the 20
th
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shall be determined that such materials will not be used for the purpose for 
which such certificate was issued, TLC charities shall be liable for tax on 
all materials purchased for the project, and upon payment thereof it may 
recover the same from the contractor together with reasonable attorney 
fees. Any contractor or any agent, employee or subcontractor thereof, who 
shall use or otherwise dispose of any materials purchased under such a 
certificate for any purpose other than that for which such a certificate is 
issued without the payment of the sales or compensating tax otherwise 
imposed upon such materials, shall be guilty of a misdemeanor and, upon 
conviction therefor, shall be subject to the penalties provided for in K.S.A. 
79-3615(h), and amendments thereto;
(zzz) all sales of tangible personal property purchased by the rotary 
club of shawnee foundation, which is exempt from federal income taxation 
pursuant to section 501(c)(3) of the federal internal revenue code of 1986, 
as amended, used for the purpose of providing contributions to community 
service organizations and scholarships;
(aaaa) all sales of personal property and services purchased by or on 
behalf of victory in the valley, inc., which is exempt from federal income 
taxation pursuant to section 501(c)(3) of the federal internal revenue code, 
for the purpose of providing a cancer support group and services for 
persons with cancer, and all sales of any such property by or on behalf of 
any such organization for any such purpose;
(bbbb) all sales of entry or participation fees, charges or tickets by 
Guadalupe health foundation, which is exempt from federal income 
taxation pursuant to section 501(c)(3) of the federal internal revenue code, 
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for such organization's annual fundraising event which purpose is to 
provide health care services for uninsured workers;
(cccc) all sales of tangible personal property or services purchased by 
or on behalf of wayside waifs, inc., which is exempt from federal income 
taxation pursuant to section 501(c)(3) of the federal internal revenue code, 
for the purpose of providing such organization's annual fundraiser, an 
event whose purpose is to support the care of homeless and abandoned 
animals, animal adoption efforts, education programs for children and 
efforts to reduce animal over-population and animal welfare services, and 
all sales of any such property, including entry or participation fees or 
charges, by or on behalf of such organization for such purpose;
(dddd) all sales of tangible personal property or services purchased 
by or on behalf of goodwill industries or Easter seals of Kansas, inc., both 
of which are exempt from federal income taxation pursuant to section 
501(c)(3) of the federal internal revenue code, for the purpose of providing 
education, training and employment opportunities for people with 
disabilities and other barriers to employment;
(eeee) all sales of tangible personal property or services purchased by 
or on behalf of all American beef battalion, inc., which is exempt from 
federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code, for the purpose of educating, promoting and 
participating as a contact group through the beef cattle industry in order to 
carry out such projects that provide support and morale to members of the 
United States armed forces and military services;
(ffff) all sales of tangible personal property and services purchased by 
sheltered living, inc., which is exempt from federal income taxation 
pursuant to section 501(c)(3) of the federal internal revenue code of 1986, 
and which such property and services are used for the purpose of 
providing residential and day services for people with developmental 
disabilities or intellectual disability, or both, and all sales of any such 
property by or on behalf of sheltered living, inc., for any such purpose; and 
all sales of tangible personal property or services purchased by a 
contractor for the purpose of rehabilitating, constructing, maintaining, 
repairing, enlarging, furnishing or remodeling homes and facilities for 
sheltered living, inc., for any such purpose that would be exempt from 
taxation under the provisions of this section if purchased directly by 
sheltered living, inc. Nothing in this subsection shall be deemed to exempt 
the purchase of any construction machinery, equipment or tools used in the 
constructing, maintaining, repairing, enlarging, furnishing or remodeling 
such homes and facilities for sheltered living, inc. When sheltered living, 
inc., contracts for the purpose of rehabilitating, constructing, maintaining, 
repairing, enlarging, furnishing or remodeling such homes and facilities, it 
shall obtain from the state and furnish to the contractor an exemption 
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certificate for the project involved, and the contractor may purchase 
materials for incorporation in such project. The contractor shall furnish the 
number of such certificate to all suppliers from whom such purchases are 
made, and such suppliers shall execute invoices covering the same bearing 
the number of such certificate. Upon completion of the project the 
contractor shall furnish to sheltered living, inc., a sworn statement, on a 
form to be provided by the director of taxation, that all purchases so made 
were entitled to exemption under this subsection. All invoices shall be held 
by the contractor for a period of five years and shall be subject to audit by 
the director of taxation. If any materials purchased under such a certificate 
are found not to have been incorporated in the building or other project or 
not to have been returned for credit or the sales or compensating tax 
otherwise imposed upon such materials that will not be so incorporated in 
the building or other project reported and paid by such contractor to the 
director of taxation not later than the 20
th
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close of the month in which it shall be determined that such materials will 
not be used for the purpose for which such certificate was issued, sheltered 
living, inc., shall be liable for tax on all materials purchased for the 
project, and upon payment thereof it may recover the same from the 
contractor together with reasonable attorney fees. Any contractor or any 
agent, employee or subcontractor thereof, who shall use or otherwise 
dispose of any materials purchased under such a certificate for any purpose 
other than that for which such a certificate is issued without the payment 
of the sales or compensating tax otherwise imposed upon such materials, 
shall be guilty of a misdemeanor and, upon conviction therefor, shall be 
subject to the penalties provided for in K.S.A. 79-3615(h), and 
amendments thereto;
(gggg) all sales of game birds for which the primary purpose is use in 
hunting;
(hhhh) all sales of tangible personal property or services purchased 
on or after July 1, 2014, for the purpose of and in conjunction with 
constructing, reconstructing, enlarging or remodeling a business identified 
under the North American industry classification system (NAICS) 
subsectors 1123, 1124, 112112, 112120 or 112210, and the sale and 
installation of machinery and equipment purchased for installation at any 
such business. The exemption provided in this subsection shall not apply 
to projects that have actual total costs less than $50,000. When a person 
contracts for the construction, reconstruction, enlargement or remodeling 
of any such business, such person shall obtain from the state and furnish to 
the contractor an exemption certificate for the project involved, and the 
contractor may purchase materials, machinery and equipment for 
incorporation in such project. The contractor shall furnish the number of 
such certificates to all suppliers from whom such purchases are made, and 
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such suppliers shall execute invoices covering the same bearing the 
number of such certificate. Upon completion of the project, the contractor 
shall furnish to the owner of the business a sworn statement, on a form to 
be provided by the director of taxation, that all purchases so made were 
entitled to exemption under this subsection. All invoices shall be held by 
the contractor for a period of five years and shall be subject to audit by the 
director of taxation. Any contractor or any agent, employee or 
subcontractor of the contractor, who shall use or otherwise dispose of any 
materials, machinery or equipment purchased under such a certificate for 
any purpose other than that for which such a certificate is issued without 
the payment of the sales or compensating tax otherwise imposed thereon, 
shall be guilty of a misdemeanor and, upon conviction therefor, shall be 
subject to the penalties provided for in K.S.A. 79-3615(h), and 
amendments thereto;
(iiii) all sales of tangible personal property or services purchased by a 
contractor for the purpose of constructing, maintaining, repairing, 
enlarging, furnishing or remodeling facilities for the operation of services 
for Wichita children's home for any such purpose that would be exempt 
from taxation under the provisions of this section if purchased directly by 
Wichita children's home. Nothing in this subsection shall be deemed to 
exempt the purchase of any construction machinery, equipment or tools 
used in the constructing, maintaining, repairing, enlarging, furnishing or 
remodeling such facilities for Wichita children's home. When Wichita 
children's home contracts for the purpose of constructing, maintaining, 
repairing, enlarging, furnishing or remodeling such facilities, it shall obtain 
from the state and furnish to the contractor an exemption certificate for the 
project involved, and the contractor may purchase materials for 
incorporation in such project. The contractor shall furnish the number of 
such certificate to all suppliers from whom such purchases are made, and 
such suppliers shall execute invoices covering the same bearing the 
number of such certificate. Upon completion of the project, the contractor 
shall furnish to Wichita children's home a sworn statement, on a form to be 
provided by the director of taxation, that all purchases so made were 
entitled to exemption under this subsection. All invoices shall be held by 
the contractor for a period of five years and shall be subject to audit by the 
director of taxation. If any materials purchased under such a certificate are 
found not to have been incorporated in the building or other project or not 
to have been returned for credit or the sales or compensating tax otherwise 
imposed upon such materials that will not be so incorporated in the 
building or other project reported and paid by such contractor to the 
director of taxation not later than the 20
th
 day of the month following the 
close of the month in which it shall be determined that such materials will 
not be used for the purpose for which such certificate was issued, Wichita 
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children's home shall be liable for the tax on all materials purchased for the 
project, and upon payment, it may recover the same from the contractor 
together with reasonable attorney fees. Any contractor or any agent, 
employee or subcontractor, who shall use or otherwise dispose of any 
materials purchased under such a certificate for any purpose other than that 
for which such a certificate is issued without the payment of the sales or 
compensating tax otherwise imposed upon such materials, shall be guilty 
of a misdemeanor and, upon conviction, shall be subject to the penalties 
provided for in K.S.A. 79-3615(h), and amendments thereto;
(jjjj) all sales of tangible personal property or services purchased by 
or on behalf of the beacon, inc., that is exempt from federal income 
taxation pursuant to section 501(c)(3) of the federal internal revenue code, 
for the purpose of providing those desiring help with food, shelter, clothing 
and other necessities of life during times of special need;
(kkkk) all sales of tangible personal property and services purchased 
by or on behalf of reaching out from within, inc., which is exempt from 
federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code, for the purpose of sponsoring self-help programs for 
incarcerated persons that will enable such incarcerated persons to become 
role models for non-violence while in correctional facilities and productive 
family members and citizens upon return to the community;
(llll) all sales of tangible personal property and services purchased by 
Gove county healthcare endowment foundation, inc., which is exempt 
from federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code of 1986, and which such property and services are 
used for the purpose of constructing and equipping an airport in Quinter, 
Kansas, and all sales of tangible personal property or services purchased 
by a contractor for the purpose of constructing and equipping an airport in 
Quinter, Kansas, for such organization, that would be exempt from 
taxation under the provisions of this section if purchased directly by such 
organization. Nothing in this subsection shall be deemed to exempt the 
purchase of any construction machinery, equipment or tools used in the 
constructing or equipping of facilities for such organization. When such 
organization shall contract for the purpose of constructing or equipping an 
airport in Quinter, Kansas, it shall obtain from the state and furnish to the 
contractor an exemption certificate for the project involved, and the 
contractor may purchase materials for incorporation in such project. The 
contractor shall furnish the number of such certificate to all suppliers from 
whom such purchases are made, and such suppliers shall execute invoices 
covering the same bearing the number of such certificate. Upon 
completion of the project, the contractor shall furnish to such organization 
concerned a sworn statement, on a form to be provided by the director of 
taxation, that all purchases so made were entitled to exemption under this 
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subsection. All invoices shall be held by the contractor for a period of five 
years and shall be subject to audit by the director of taxation. If any 
materials purchased under such a certificate are found not to have been 
incorporated in such facilities or not to have been returned for credit or the 
sales or compensating tax otherwise imposed upon such materials that will 
not be so incorporated in such facilities reported and paid by such 
contractor to the director of taxation no later than the 20
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day of the month 
following the close of the month in which it shall be determined that such 
materials will not be used for the purpose for which such certificate was 
issued, such organization concerned shall be liable for tax on all materials 
purchased for the project, and upon payment thereof it may recover the 
same from the contractor together with reasonable attorney fees. Any 
contractor or any agent, employee or subcontractor thereof, who purchased 
under such a certificate for any purpose other than that for which such a 
certificate is issued without the payment of the sales or compensating tax 
otherwise imposed upon such materials, shall be guilty of a misdemeanor 
and, upon conviction therefor, shall be subject to the penalties provided for 
in K.S.A. 79-3615(h), and amendments thereto. The provisions of this 
subsection shall expire and have no effect on and after July 1, 2019;
(mmmm) all sales of gold or silver coins; and palladium, platinum, 
gold or silver bullion. For the purposes of this subsection, "bullion" means 
bars, ingots or commemorative medallions of gold, silver, platinum, 
palladium, or a combination thereof, for which the value of the metal 
depends on its content and not the form;
(nnnn) all sales of tangible personal property or services purchased 
by friends of hospice of Jefferson county, an organization that is exempt 
from federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code of 1986, for the purpose of providing support to the 
Jefferson county hospice agency in end-of-life care of Jefferson county 
families, friends and neighbors, and all sales of entry or participation fees, 
charges or tickets by friends of hospice of Jefferson county for such 
organization's fundraising event for such purpose;
(oooo) all sales of tangible personal property or services purchased 
for the purpose of and in conjunction with constructing, reconstructing, 
enlarging or remodeling a qualified business facility by a qualified firm or 
qualified supplier that meets the requirements established in K.S.A. 2024 
Supp. 74-50,312 and 74-50,319, and amendments thereto, and that has 
been approved for a project exemption certificate by the secretary of 
commerce, and the sale and installation of machinery and equipment 
purchased by such qualified firm or qualified supplier for installation at 
any such qualified business facility. When a person shall contract for the 
construction, reconstruction, enlargement or remodeling of any such 
qualified business facility, such person shall obtain from the state and 
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furnish to the contractor an exemption certificate for the project involved, 
and the contractor may purchase materials, machinery and equipment for 
incorporation in such project. The contractor shall furnish the number of 
such certificates to all suppliers from whom such purchases are made, and 
such suppliers shall execute invoices covering the same bearing the 
number of such certificate. Upon completion of the project, the contractor 
shall furnish to the owner of the qualified firm or qualified supplier a 
sworn statement, on a form to be provided by the director of taxation, that 
all purchases so made were entitled to exemption under this subsection. 
All invoices shall be held by the contractor for a period of five years and 
shall be subject to audit by the director of taxation. Any contractor or any 
agent, employee or subcontractor thereof who shall use or otherwise 
dispose of any materials, machinery or equipment purchased under such a 
certificate for any purpose other than that for which such a certificate is 
issued without the payment of the sales or compensating tax otherwise 
imposed thereon, shall be guilty of a misdemeanor and, upon conviction 
therefor, shall be subject to the penalties provided for in K.S.A. 79-
3615(h), and amendments thereto. As used in this subsection, "qualified 
business facility," "qualified firm" and "qualified supplier" mean the same 
as defined in K.S.A. 2024 Supp. 74-50,311, and amendments thereto;
(pppp) (1) all sales of tangible personal property or services 
purchased by a not-for-profit corporation that is designated as an area 
agency on aging by the secretary for aging and disabilities services and is 
exempt from federal income taxation pursuant to section 501(c)(3) of the 
federal internal revenue code for the purpose of coordinating and 
providing seniors and those living with disabilities with services that 
promote person-centered care, including home-delivered meals, 
congregate meal settings, long-term case management, transportation, 
information, assistance and other preventative and intervention services to 
help service recipients remain in their homes and communities or for the 
purpose of constructing, equipping, reconstructing, maintaining, repairing, 
enlarging, furnishing or remodeling facilities for such area agency on 
aging; and
(2) all sales of tangible personal property or services purchased by a 
contractor for the purpose of constructing, equipping, reconstructing, 
maintaining, repairing, enlarging, furnishing or remodeling facilities for an 
area agency on aging that would be exempt from taxation under the 
provisions of this section if purchased directly by such area agency on 
aging. Nothing in this paragraph shall be deemed to exempt the purchase 
of any construction machinery, equipment or tools used in the 
constructing, equipping, reconstructing, maintaining, repairing, enlarging, 
furnishing or remodeling facilities for an area agency on aging. When an 
area agency on aging contracts for the purpose of constructing, equipping, 
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reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
facilities, it shall obtain from the state and furnish to the contractor an 
exemption certificate for the project involved, and such contractor may 
purchase materials for incorporation in such project. The contractor shall 
furnish the number of such certificate to all suppliers from whom such 
purchases are made, and such suppliers shall execute invoices covering the 
same bearing the number of such certificate. Upon completion of the 
project, the contractor shall furnish to such area agency on aging a sworn 
statement, on a form to be provided by the director of taxation, that all 
purchases so made were entitled to exemption under this subsection. All 
invoices shall be held by the contractor for a period of five years and shall 
be subject to audit by the director of taxation. If any materials purchased 
under such a certificate are found not to have been incorporated in the 
building or other project or not to have been returned for credit or the sales 
or compensating tax otherwise imposed upon such materials that will not 
be so incorporated in the building or other project reported and paid by 
such contractor to the director of taxation not later than the 20
th
 day of the 
month following the close of the month in which it shall be determined 
that such materials will not be used for the purpose for which such 
certificate was issued, the area agency on aging concerned shall be liable 
for tax on all materials purchased for the project, and upon payment 
thereof, the area agency on aging may recover the same from the 
contractor together with reasonable attorney fees. Any contractor or any 
agent, employee or subcontractor thereof who shall use or otherwise 
dispose of any materials purchased under such a certificate for any purpose 
other than that for which such a certificate is issued without the payment 
of the sales or compensating tax otherwise imposed upon such materials 
shall be guilty of a misdemeanor and, upon conviction therefor, shall be 
subject to the penalties provided for in K.S.A. 79-3615(h), and 
amendments thereto;
(qqqq) all sales of tangible personal property or services purchased 
by Kansas suicide prevention HQ, inc., an organization that is exempt 
from federal income taxation pursuant to section 501(c)(3) of the federal 
internal revenue code of 1986, for the purpose of bringing suicide 
prevention training and awareness to communities across the state;
(rrrr) all sales of the services of slaughtering, butchering, custom 
cutting, dressing, processing and packaging of an animal for human 
consumption when the animal is delivered or furnished by a customer that 
owns the animal and such meat or poultry is for use or consumption by 
such customer;
(ssss) all sales of tangible personal property or services purchased by 
or on behalf of doorstep inc., an organization that is exempt from federal 
income taxation pursuant to section 501(c)(3) of the federal internal 
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revenue code of 1986, for the purpose of providing short-term emergency 
aid to families and individuals in need, including assistance with food, 
clothing, rent, prescription medications, transportation and utilities, and 
providing information on services to promote long-term self-sufficiency;
(tttt) on and after January 1, 2024, all sales of tangible personal 
property or services purchased by exploration place, inc., an organization 
that is exempt from federal income taxation pursuant to section 501(c)(3) 
of the federal internal revenue code, and which such property and services 
are used for the purpose of constructing, remodeling, furnishing or 
equipping a riverfront amphitheater, a destination playscape, an education 
center and indoor renovations at exploration place in Wichita, Kansas, all 
sales of tangible personal property or services purchased by Kansas 
children's discovery center inc. in Topeka, Kansas, and which such 
property and services are used for the purpose of constructing, remodeling, 
furnishing or equipping projects that include indoor-outdoor classrooms, 
an expanded multi-media gallery, a workshop and loading dock and safety 
upgrades such as a tornado shelter, lactation room, first aid room and 
sensory room and all sales of tangible personal property or services 
purchased by a contractor for the purpose of constructing, remodeling, 
furnishing or equipping such projects, for such organizations, that would 
be exempt from taxation under the provisions of this section if purchased 
directly by such organizations. Nothing in this subsection shall be deemed 
to exempt the purchase of any construction machinery, equipment or tools 
used in the constructing, remodeling, furnishing or equipping of facilities 
for such organization. When such organization shall contract for the 
purpose of constructing, remodeling, furnishing or equipping such 
projects, it shall obtain from the state and furnish to the contractor an 
exemption certificate for the project involved, and the contractor may 
purchase materials for incorporation in such project. The contractor shall 
furnish the number of such certificate to all suppliers from whom such 
purchases are made, and such suppliers shall execute invoices covering the 
same bearing the number of such certificate. Upon completion of the 
project, the contractor shall furnish to such organization a sworn statement, 
on a form to be provided by the director of taxation, that all purchases so 
made were entitled to exemption under this subsection. All invoices shall 
be held by the contractor for a period of five years and shall be subject to 
audit by the director of taxation. If any materials purchased under such a 
certificate are found not to have been incorporated in such facilities or not 
to have been returned for credit or the sales or compensating tax otherwise 
imposed upon such materials that will not be so incorporated in such 
facilities reported and paid by such contractor to the director of taxation no 
later than the 20
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 day of the month following the close of the month in 
which it shall be determined that such materials will not be used for the 
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purpose for which such certificate was issued, such organization shall be 
liable for tax on all materials purchased for the project, and upon payment 
thereof may recover the same from the contractor together with reasonable 
attorney fees. Any contractor or agent, employee or subcontractor thereof, 
who purchased under such a certificate for any purpose other than that for 
which such a certificate is issued without the payment of the sales or 
compensating tax otherwise imposed upon such materials, shall be guilty 
of a misdemeanor and, upon conviction therefor, shall be subject to the 
penalties provided for in K.S.A. 79-3615(h), and amendments thereto. 
Sales tax paid on and after January 1, 2024, but prior to the effective date 
of this act, upon the gross receipts received from any sale exempted by the 
amendatory provisions of this subsection shall be refunded. Each claim for 
a sales tax refund shall be verified and submitted to the director of taxation 
upon forms furnished by the director and shall be accompanied by any 
additional documentation required by the director. The director shall 
review each claim and shall refund that amount of sales tax paid as 
determined under the provisions of this subsection. All refunds shall be 
paid from the sales tax refund fund upon warrants of the director of 
accounts and reports pursuant to vouchers approved by the director or the 
director's designee. The provisions of this subsection shall expire and have 
no effect on and after December 31, 2030;
(uuuu) (1) (A) all sales of equipment, machinery, software, ancillary 
components, appurtenances, accessories or other infrastructure purchased 
for use in the provision of communications services; and
(B) all services purchased by a provider in the provision of the 
communications service used in the repair, maintenance or installation in 
such communications service.
(2) As used in this subsection:
(A) "Communications service" means internet access service, 
telecommunications service, video service or any combination thereof.
(B) "Equipment, machinery, software, ancillary components, 
appurtenances, accessories or other infrastructure" includes, but is not 
limited to:
(i) Wires, cables, fiber, conduits, antennas, poles, switches, routers, 
amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, 
transmitters, circuit cards, insulating and protective materials and cases, 
power equipment, backup power equipment, diagnostic equipment, storage 
devices, modems, cable modem termination systems and servers;
(ii) other general central office or headend equipment, such as 
channel cards, frames and cabinets;
(iii) equipment used in successor technologies, including items used 
to monitor, test, maintain, enable or facilitate qualifying equipment, 
machinery, software, ancillary components, appurtenances and 
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accessories; and
(iv) other infrastructure that is used in whole or in part to provide 
communications services, including broadcasting, distributing, sending, 
receiving, storing, transmitting, retransmitting, amplifying, switching, 
providing connectivity for or routing communications services.
(C) "Internet access service" means the same as internet access as 
defined in section 1105 of the internet tax freedom act amendments of 
2007, public law 110-108.
(D) "Provider" means a person or entity that sells communications 
service, including an affiliate or subsidiary.
(E) "Telecommunications service" means the same as defined in 
K.S.A. 79-3602, and amendments thereto.
(F) "Video service" means the same as defined in K.S.A. 12-2022, 
and amendments thereto.
(3) The provisions of this subsection shall expire and have no effect 
on and after July 1, 2029;
(vvvv) (1) all sales of tangible personal property or services 
purchased by a contractor for the purpose of constructing, equipping, 
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling 
a building that is operated by, or is intended to be operated by, the Kansas 
fairgrounds foundation, a not-for-profit corporation exempt from federal 
income taxation pursuant to section 501(c)(3) of the federal internal 
revenue code of 1986, and located on the grounds of the Kansas state fair, 
and such tangible personal property would be exempt from taxation under 
the provisions of this paragraph if purchased directly by such eligible not-
for-profit corporation. Nothing in this subsection shall be deemed to 
exempt the purchase of any construction machinery, equipment or tools 
used in the constructing, equipping, reconstructing, maintaining, repairing, 
enlarging, furnishing or remodeling a building for such eligible not-for-
profit corporation. When such eligible not-for-profit corporation contracts 
for the purpose of constructing, equipping, reconstructing, maintaining, 
repairing, enlarging, furnishing or remodeling a building, such corporation 
shall obtain from the state and furnish to the contractor an exemption 
certificate for the project involved, and such contractor may purchase 
materials for incorporation in such project. The contractor shall furnish the 
number of such certificate to all suppliers from whom such purchases are 
made, and such suppliers shall execute invoices covering such purchases 
bearing the number of such certificate. Upon completion of the project, the 
contractor shall furnish to such eligible not-for-profit corporation a sworn 
statement, on a form to be provided by the director of taxation, that all 
purchases so made were entitled to exemption under this subsection. All 
invoices shall be held by the contractor for a period of five years and shall 
be subject to audit by the director of taxation. If any materials purchased 
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under such a certificate are found not to have been incorporated in the 
building or returned for credit, the contractor shall report and pay the sales 
or compensating tax to the director of taxation not later than the 20
th
 day of 
the month following the close of the month in which it is determined that 
such materials will not be used for the purpose for which such certificate 
was issued. The eligible not-for-profit corporation concerned shall be 
liable for tax on all materials purchased for the project, and upon payment 
thereof, the eligible not-for-profit corporation may recover the same from 
the contractor together with reasonable attorney fees. Any contractor or 
any agent, employee or subcontractor thereof who shall use or otherwise 
dispose of any materials purchased under such a certificate for any purpose 
other than that for which such a certificate is issued without the payment 
of the sales or compensating tax otherwise imposed upon such materials 
shall be guilty of a misdemeanor and, upon conviction therefor, shall be 
subject to the penalties provided for in K.S.A. 79-3615(h), and 
amendments thereto.
(2) Sales tax paid on and after May 19, 2023, but prior to the effective 
date of this act upon the gross receipts received from any sale which would 
have been exempted by the provisions of this subsection had such sale 
occurred after the effective date of this act shall be refunded. Each claim 
for a sales tax refund shall be verified and submitted to the director of 
taxation upon forms furnished by the director and shall be accompanied by 
any additional documentation required by the director. The director shall 
review each claim and shall refund that amount of sales tax paid as 
determined under the provisions of this subsection. All refunds shall be 
paid from the sales tax refund fund upon warrants of the director of 
accounts and reports pursuant to vouchers approved by the director or the 
director's designee; and
(wwww) (1) all sales of tangible personal property or services 
purchased by a pregnancy resource center or residential maternity facility.
(2) As used in this subsection, "pregnancy resource center" or 
"residential maternity facility" means an organization that is:
(A) Exempt from federal income taxation pursuant to section 501(c)
(3) of the federal internal revenue code of 1986;
(B) a nonprofit organization organized under the laws of this state; 
and
(C) a pregnancy resource center or residential maternity facility that:
(i) Maintains a dedicated phone number for clients;
(ii) maintains in this state its primary physical office, clinic or 
residential home that is open for clients for a minimum of 20 hours per 
week, excluding state holidays;
(iii) offers services, at no cost to the client, for the express purpose of 
providing assistance to women in order to carry their pregnancy to term, 
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encourage parenting or adoption, prevent abortion and promote healthy 
childbirth; and
(iv) utilizes trained healthcare providers, as defined by K.S.A. 2024 
Supp. 79-32,316, and amendments thereto, to perform any available 
medical procedures; and
(xxxx) all sales of period products, diapers and incontinence 
products, including disposable and reusable options. As used in this 
subsection:
(1) "Diapers" means absorbent garments worn by infants or toddlers 
who are not toilet-trained or by individuals who are incapable of 
controlling their bladder or bowel movements;
(2) "incontinence products" means products designed specifically for 
hygiene matters related to urinary incontinence, including, but not limited 
to, adult diapers; and
(3) "period products" or "menstrual products" means tampons, panty 
liners, menstrual cups, sanitary napkins, and other similar tangible 
personal property designed for period hygiene in connection with the 
human menstrual cycle.
Sec. 2. K.S.A. 2024 Supp. 79-3606 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its 
publication in the statute book.
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