Kansas 2025-2026 Regular Session

Kansas Senate Bill SB33

Introduced
1/16/25  
Refer
1/17/25  
Report Pass
2/3/25  
Engrossed
3/3/25  

Caption

Substitute for SB 33 by Committee on Assessment and Taxation - Excluding exempt sales of certain custom meat processing services from exemption certificate requirements for sales tax purposes.

Impact

If enacted, SB33 would amend existing laws regarding sales taxation as specified in K.S.A. 2024 Supp. 79-3603. The bill explicitly states that the gross receipts from custom meat processing services would not be subject to the sales tax, which currently stands at a rate of 6.5% for most services. This move is expected to have a positive impact on small-scale livestock producers by making it more cost-effective for them to process their meat for personal use, thereby benefiting local economies.

Summary

Senate Bill 33 (SB33) proposes a modification to the Kansas sales tax law by excluding certain custom meat processing services from taxation. The intent behind this bill is to support local farmers and agricultural businesses, recognizing the services of custom meat processors as essential for those who raise livestock for personal consumption. This exclusion aims to alleviate the financial burden on these individuals and promote local agricultural practices.

Contention

Though the bill is expected to gain support from agricultural stakeholders and small meat processing facilities, there are potential points of contention regarding the impact on state revenue. Critics might raise concerns about the implications of reducing the tax base, especially if this exclusion leads to similar demands from other sectors. Ensuring equity among various service providers and maintaining adequate state funding could emerge as significant discussion points during the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2317

Senate Substitute for HB 2317 by Committee on Assessment and Taxation - Providing a sales tax exemption for sales of over-the-counter drugs.

KS HB2819

Senate Substitute for HB 2819 by Committee on Assessment and Taxation - Providing a sales tax exemption for exploration place, inc.

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 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 SB55

Substitute for SB 55 by Committee on Assessment and Taxation - Expanding and clarifying the property tax exemption for Strother field airport property.

KS SB53

Excluding manufacturers' coupons from the sales or selling price for sales tax purposes.

KS SB377

Substitute for SB 377 by Committee on Assessment and Taxation - Providing an income tax rate of 5.25% for individuals, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, increasing the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on April 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.

KS SB127

House Substitute for SB 127 by Committee on Taxation - Reducing penalties for the late filing of or the failure to file property tax statements listing property for assessment and the discovery of escaped property and reporting changes after initial statement, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers and providing a sales tax exemption for sales of property and services used in the provision of communications services.

KS HB2586

Increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the normal rate of privilege tax, increasing the household and dependent care expenses income tax credit amount, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction, providing for an annual sales tax holiday for certain sales of school supplies, computers and clothing, providing sales tax exemptions for children's diapers and feminine hygiene products and reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.

KS HB2773

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

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