KS
Kansas Senate Bill SB26

Kansas 2025-2026 Regular Session

Kansas Senate Bill SB26

Introduced
1/16/25  
Refer
1/17/25  

Caption

Providing a sales tax exemption for certain purchases by bowling centers.

Impact

The bill modifies Kansas state tax regulations to allow these businesses to operate more effectively by reducing overhead costs associated with equipment and supplies. By exempting these purchases from sales tax, the state aims to encourage more bowling centers to reinvest in their venues and promote growth within the recreational sector. This could lead to job creation and increased local economic activity, benefiting other businesses in the vicinity through boosted patronage of ancillary services like food and beverage sales.

Summary

Senate Bill 26 aims to provide specific sales tax exemptions for certain purchases made by bowling centers, enhancing their business capabilities. This bill stipulates that purchases related to bowling equipment, machinery, and supplies used in bowling center operations will not incur sales tax. The intention behind this provision is to stimulate the bowling industry, which has faced challenges in recent years due to economic fluctuations and competition.

Conclusion

As the bill moves forward, lawmakers will need to consider both the potential benefits of energizing the bowling industry and the long-term implications of widening tax exemptions on state revenue and services. The discussion surrounding SB26 highlights broader questions about tax policy, economic support, and the priorities of the Kansas legislature.

Contention

While the bill has garnered support from industry advocates who argue it will lead to economic benefits, detractors raise concerns about the potential loss of tax revenue for the state. Some legislative members fear that by prioritizing tax cuts for specific industries, the state may undermine essential public services that rely on tax revenues. The debate also touches on the fairness of providing such targeted advantages when other sectors continue to face financial hardships without similar support.

Latest SB26 Activity

Companion Bills

No companion bills found.

Similar Bills

KS SB169

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

KS HB2773

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

KS SB515

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

KS SB454

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

KS SB520

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

KS SB60

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

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS HB2416

Senate Substitute for HB 2416 by Committee on Assessment and Taxation - Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.