Kansas 2025-2026 Regular Session

Kansas Senate Bill SB267

Introduced

2/13/25

Refer

2/14/25

Caption

Providing sales tax exemptions for certain services purchased on behalf of a provider in the provision of communication services and certain purchases by the Kansas fairgrounds foundation and modifying the definition of alcoholic beverages for purposes of the retailers' sales tax.

Impact

The impact of SB267 is significant as it alters the landscape of tax exemptions for many nonprofit organizations and specific services in Kansas. By providing clear exemptions and definitions, the bill aims to streamline the process for these organizations to acquire necessary services without the added cost of sales tax. This change could enable nonprofits to allocate more resources towards their missions rather than tax liabilities, potentially expanding their reach and effectiveness within the community. Furthermore, the emphasis on communication services reflects a contemporary understanding of the infrastructure essential for modern operations.

Summary

Senate Bill 267 addresses several modifications to the Kansas sales tax regulations, primarily focusing on exemptions applicable to various organizations and services. Among its key provisions, the bill amends existing sales tax laws to include specific exemptions for services purchased by nonprofit organizations and those related to communication services. The intention is to reduce the financial burden on these entities and promote economic activities that benefit public welfare. Such organizations often require these exemptions to efficiently provide services, and this bill seeks to facilitate that while ensuring compliance with state tax regulations.

Contention

While SB267 is largely seen as favorable for nonprofit organizations, it may face scrutiny regarding the potential loss of tax revenue for the state. Opponents may argue that extensive exemptions could lead to significant decreases in state funding, especially if such provisions proliferate without effective oversight. Additionally, concerns regarding compliance, oversight, and the potential for misuse of these exemptions could be raised. The bill establishes requirements for contractors involved in projects benefiting from these exemptions, but adherence to these requirements will need to be monitored to prevent abuse of the system.

Latest SB267 Activity

Companion Bills

No companion bills found.

Similar Bills

KS HB2098

Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 120 days, providing an exemption for certain purchases by disabled veterans of the armed forces of the United States, excluding manufacturers' coupons from the sales or selling price for sales tax purposes, providing sales tax exemptions for custom meat processing services and 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, providing sales tax exemptions for certain purchases by doorstep inc., exploration place, inc., Kansas children's discovery center, inc. and the Kansas fairgrounds foundation and providing for a sales tax exemption for sales of property and services used in the provision of communications services.

KS SB248

Providing sales tax exemptions for certain food and food ingredients and 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 and repealing the state rate reduction for sales of certain food and food ingredients.

KS SB26

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

KS SB98

Providing a sales tax exemption for the construction or remodeling of a qualified data center in Kansas and the purchase of data center equipment, eligible data center costs and certain labor costs to qualified firms that commit to a minimum investment of at least $250,000,000 and meet new Kansas jobs and other requirements.