Kansas 2025-2026 Regular Session

Kansas Senate Bill SB51 Compare Versions

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1	1	Session of 2025
2	2	SENATE BILL No. 51
3	3	By Committee on Commerce
4	4	1-21
5	5	AN ACT concerning sales taxation; relating to economic development;
6	6	providing a sales tax exemption for the construction or remodeling of a
7	7	qualified data center in Kansas, the purchase of data center equipment,
8	8	eligible data center costs and certain labor costs to qualified firms that
9	9	commit to a minimum investment of $250,000,000 and meet new
10	10	Kansas jobs and other requirements; amending K.S.A. 2024 Supp. 79-
11	11	3606 and repealing the existing section.
12	12	Be it enacted by the Legislature of the State of Kansas:
13	13	New Section 1. For purposes of sections 1 through 3, and
14	14	amendments thereto:
15	15	(a) "Commencement of construction" means the date that
16	16	construction, reconstruction, enlargement or remodeling of a qualified data
17	17	center by a qualified firm commences, as determined in the agreement
18	18	required by section 2, and amendments thereto.
19	19	(b) "Commencement of operations" means the date that the qualified
20	20	firm commences operations at a qualified data center, as determined in the
21	21	agreement required by section 2, and amendments thereto.
22	22	(c) "Data center equipment" means equipment or software purchased
23	23	or leased for the processing, storage, retrieval or communication of data,
24	24	regardless of whether the property is or is not affixed to or incorporated
25	25	into real property, including the following:
26	26	(1) Servers, routers and connections and computer equipment,
27	27	monitoring and security equipment or systems;
28	28	(2) equipment used in the operation of the qualified data center,
29	29	including, but not limited to, component parts, installations, refreshments,
30	30	replacements and upgrades;
31	31	(3) all equipment necessary for the transformation, generation,
32	32	distribution or management of electricity that is required to operate
33	33	computer server equipment and ancillary facilities, including, but not
34	34	limited to, substations, generators, uninterruptible energy equipment,
35	35	supplies, conduits, fuel piping and storage, cabling, duct banks, switches,
36	36	switchboards, batteries, testing equipment and backup generators;
37	37	(4) all equipment necessary to cool and maintain a controlled
38	38	environment for the operation of the computer servers and other
39	39	components of the qualified data center, including, but not limited to,
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76	76	chillers, mechanical equipment, refrigerant piping, fuel piping and storage,
77	77	adiabatic and free cooling systems, cooling towers, water softeners, air
78	78	handling units, indoor direct exchange units, fans, ducting and filters;
79	79	(5) all water conservation systems, including facilities or mechanisms
80	80	that are designed to collect, conserve and reuse water;
81	81	(6) all computer server equipment, chassis, networking equipment,
82	82	switches, racks, fiber optic and copper cabling, trays and conduit;
83	83	(7) all conduit, ducting and fiber optic and copper cabling directly
84	84	related to connecting one or more distributed qualified data center
85	85	locations regardless of whether located inside or outside a data center;
86	86	(8) modular data centers and preassembled components of any item
87	87	described in paragraphs (1) through (7), including components used in the
88	88	manufacturing of modular data centers;
89	89	(9) all software; and
90	90	(10) other personal property that is essential to the operations of a
91	91	qualified data center, excluding such property used in the administration of
92	92	the qualified data center.
93	93	(d) "Department" means the department of commerce.
94	94	(e) (1) "Eligible data center costs" means expenditures for the
95	95	development, acquisition, construction and operation of a qualified data
96	96	center by a qualified firm, including, but not limited to, costs of land,
97	97	buildings, site improvements, modular data centers, data center equipment,
98	98	data center equipment acquisition and permitting, lease payments, site
99	99	characterization and assessment, engineering and design used directly and
100	100	exclusively for a qualified data center.
101	101	(2) "Eligible data center costs" does not include the cost of electricity.
102	102	(f) "New jobs" means newly created jobs with a qualified firm at a
103	103	qualified data center or directly associated with a qualified data center
104	104	filled by Kansas residents and the primary work locations of such jobs are
105	105	in Kansas.
106	106	(g) "Qualified data center" means one or more buildings that are
107	107	constructed, reconstructed, enlarged or remodeled to house a group of
108	108	networked computer servers in this state to centralize the storage,
109	109	management and dissemination of data and information pertaining to a
110	110	particular business, taxonomy or body of knowledge and such buildings
111	111	are connected to each other by fiber and associated equipment required for
112	112	operating a fiber transmission network between data center buildings and
113	113	internet points for the purpose of providing redundancy and resiliency for
114	114	the data center services provided in each building.
115	115	(h) "Qualified firm" means a business or an affiliate thereof that is
116	116	registered with the secretary of state and is engaged in data processing,
117	117	storage and dissemination.
118	118	(i) "Secretary" means the secretary of commerce.
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162	162	New Sec. 2. (a) A qualified firm that makes an investment in a
163	163	qualified data center of at least $250,000,000 in the aggregate by the fifth
164	164	year of operations and creates and maintains at least 20 new jobs at the
165	165	qualified data center within two calendar years after the commencement of
166	166	operations shall receive a sales tax exemption, as provided by K.S.A. 79-
167	167	3606(xxxx), and amendments thereto, and section 3, and amendments
168	168	thereto, for:
169	169	(1) Eligible data center costs of the qualified data center; and
170	170	(2) labor services to install, apply, repair, service, alter or maintain
171	171	data center equipment.
172	172	(b) To be eligible to receive such sales tax exemption, a qualified firm
173	173	shall:
174	174	(1) Submit an application to the secretary in the form and manner as
175	175	required by the secretary;
176	176	(2) commit to an investment of at least $250,000,000 in the qualified
177	177	data center, to be completed by the fifth year of operations or on such
178	178	earlier date as specified in the agreement pursuant to paragraph (4);
179	179	(3) commit to begin construction of the project within 10 years of the
180	180	date of the agreement with the secretary or on such earlier date as specified
181	181	in the agreement pursuant to paragraph (4); and
182	182	(4) if the application is approved by the secretary, enter into an
183	183	agreement with the secretary upon such terms and conditions as the
184	184	secretary may require, including the commitments or conditions required
185	185	by paragraphs (2) and (3) and subsections (c) and (d)(1) and (2). The
186	186	agreement shall be entered into before any sales tax exemption may be
187	187	provided under this act.
188	188	(c) If it is determined by the secretary that the qualified firm has
189	189	breached a term or condition of the agreement, the secretary shall provide
190	190	written notice to the qualified firm as to which terms or conditions were
191	191	breached and allow the qualified firm 120 days to cure the breached terms
192	192	or conditions. If the breached terms or conditions have not been cured
193	193	within such time, the secretary may require the qualified firm to repay all
194	194	or a part of the amount of the sales tax exemption received, terminate the
195	195	sales tax exemption or suspend all or a part of the sales tax exemption until
196	196	the breach is cured.
197	197	(d) As a condition of receiving the sales tax exemption, a qualified
198	198	firm shall agree to:
199	199	(1) Cooperate with audits undertaken by the secretary of revenue as
200	200	provided by subsection (f); and
201	201	(2) provide the secretary of commerce information required:
202	202	(A) For publication in the economic development incentive program
203	203	information database pursuant to K.S.A. 74-50,226, and amendments
204	204	thereto;
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248	248	(B) for the secretary's report pursuant to K.S.A. 74-50,320, and
249	249	amendments thereto; and
250	250	(C) by the secretary of commerce or the secretary of revenue pursuant
251	251	to subsection (e)(1).
252	252	(e) (1) Every five years, the secretary may conduct a review of the
253	253	activities undertaken by a qualified firm to ensure that the qualified firm
254	254	remains in good standing with the state, is in compliance with the
255	255	provisions of this act, any rules and regulations adopted by the secretary
256	256	with respect to this act and any agreement entered into pursuant to this
257	257	section and continues to meet the requirements for the sales tax exemption
258	258	provided under this act. The secretary of commerce shall certify every five
259	259	years to the secretary of revenue whether the qualified firm meets the
260	260	criteria for designation as a qualified firm and is eligible for such sales tax
261	261	exemption. The qualified firm shall provide the secretary of commerce all
262	262	information reasonably necessary to determine such eligibility. Except as
263	263	provided by paragraph (2), information obtained under this paragraph shall
264	264	not be subject to disclosure pursuant to K.S.A. 45-215 et seq., and
265	265	amendments thereto, unless such information is subject to disclosure
266	266	pursuant to subsection (d)(1) or (2), but shall, upon request, be made
267	267	available to the legislative post audit division. The provisions of this
268	268	paragraph providing for confidentiality of records shall expire on July 1,
269	269	2030, unless the legislature reviews and acts to continue such provisions
270	270	pursuant to K.S.A. 45-229, and amendments thereto, prior to July 1, 2030.
271	271	(2) If, in the judgment of the secretary, any confidential information,
272	272	trade secret or other information obtained under this section would place
273	273	the qualified firm at a disadvantage in the marketplace or would
274	274	significantly interfere with the purposes of this act, if known, shall not be
275	275	subject to disclosure pursuant to K.S.A. 45-215 et seq., and amendments
276	276	thereto, but shall, upon request, be made available to the legislative post
277	277	audit division. The provisions of this paragraph providing for
278	278	confidentiality of records shall expire on July 1, 2030, unless the
279	279	legislature reviews and acts to continue such provisions pursuant to K.S.A.
280	280	45-229, and amendments thereto, prior to July 1, 2030.
281	281	(f) The books and records that pertain to eligibility for benefits or
282	282	compliance with the requirements of this act shall be available for
283	283	inspection by the secretary or the secretary's duly authorized agents or
284	284	employees during business hours on at least 60 days' prior written notice.
285	285	The secretary may request the department of revenue to audit the qualified
286	286	firm, or a third party if applicable, for compliance with the provisions of
287	287	this act.
288	288	(g) The secretary of commerce shall certify to the secretary of
289	289	revenue when the qualified firm has met the conditions to receive a sales
290	290	tax exemption as provided by section 3, and amendments thereto, and shall
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334	334	provide notice when the sales tax exemption is modified, suspended or
335	335	terminated pursuant to subsection (c).
336	336	(h) The secretary of commerce or the secretary of revenue may adopt
337	337	rules and regulations for the implementation of this act.
338	338	New Sec. 3. (a) On and after July 1, 2025, a qualified firm that meets
339	339	the requirements of section 2, and amendments thereto, may be eligible for
340	340	a sales tax exemption as provided by this section and the provisions of
341	341	K.S.A. 79-3606(xxxx), and amendments thereto.
342	342	(b) The sales tax exemption shall be valid:
343	343	(1) For 15 years after the date of commencement of operations for
344	344	qualified firms making an investment of at least $250,000,000 in a
345	345	qualified data center;
346	346	(2) for 30 years after the date of commencement of operations for
347	347	qualified firms making an investment of at least $500,000,000 in a
348	348	qualified data center; or
349	349	(3) for 60 years after the date of commencement of operations for
350	350	qualified firms making an investment of at least $1,000,000,000 in a
351	351	qualified data center.
352	352	(c) No sales tax exemption shall be approved by the secretary of
353	353	revenue unless the qualified firm has been certified by the secretary of
354	354	commerce, as provided in section 2, and amendments thereto, as meeting
355	355	all requirements of this act, the rules and regulations of the secretary, if
356	356	any, and the agreement executed pursuant to section 2, and amendments
357	357	thereto.
358	358	(d) A sales tax exemption shall be revoked, suspended or modified by
359	359	the secretary of revenue as requested by the secretary of commerce upon
360	360	notification by the secretary of commerce as provided by section 2(c) and
361	361	(g), and amendments thereto.
362	362	Sec. 4. K.S.A. 2024 Supp. 79-3606 is hereby amended to read as
363	363	follows: 79-3606. The following shall be exempt from the tax imposed by
364	364	this act:
365	365	(a) All sales of motor-vehicle fuel or other articles upon which a sales
366	366	or excise tax has been paid, not subject to refund, under the laws of this
367	367	state except cigarettes and electronic cigarettes as defined by K.S.A. 79-
368	368	3301, and amendments thereto, including consumable material for such
369	369	electronic cigarettes, cereal malt beverages and malt products as defined
370	370	by K.S.A. 79-3817, and amendments thereto, including wort, liquid malt,
371	371	malt syrup and malt extract, that is not subject to taxation under the
372	372	provisions of K.S.A. 79-41a02, and amendments thereto, motor vehicles
373	373	taxed pursuant to K.S.A. 79-5117, and amendments thereto, tires taxed
374	374	pursuant to K.S.A. 65-3424d, and amendments thereto, drycleaning and
375	375	laundry services taxed pursuant to K.S.A. 65-34,150, and amendments
376	376	thereto, and gross receipts from regulated sports contests taxed pursuant to
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420	420	the Kansas professional regulated sports act, and amendments thereto;
421	421	(b) all sales of tangible personal property or service, including the
422	422	renting and leasing of tangible personal property, purchased directly by the
423	423	state of Kansas, a political subdivision thereof, other than a school or
424	424	educational institution, or purchased by a public or private nonprofit
425	425	hospital, public hospital authority, nonprofit blood, tissue or organ bank or
426	426	nonprofit integrated community care organization and used exclusively for
427	427	state, political subdivision, hospital, public hospital authority, nonprofit
428	428	blood, tissue or organ bank or nonprofit integrated community care
429	429	organization purposes, except when: (1) Such state, hospital or public
430	430	hospital authority is engaged or proposes to engage in any business
431	431	specifically taxable under the provisions of this act and such items of
432	432	tangible personal property or service are used or proposed to be used in
433	433	such business; or (2) such political subdivision is engaged or proposes to
434	434	engage in the business of furnishing gas, electricity or heat to others and
435	435	such items of personal property or service are used or proposed to be used
436	436	in such business;
437	437	(c) all sales of tangible personal property or services, including the
438	438	renting and leasing of tangible personal property, purchased directly by a
439	439	public or private elementary or secondary school or public or private
440	440	nonprofit educational institution and used primarily by such school or
441	441	institution for nonsectarian programs and activities provided or sponsored
442	442	by such school or institution or in the erection, repair or enlargement of
443	443	buildings to be used for such purposes. The exemption herein provided
444	444	shall not apply to erection, construction, repair, enlargement or equipment
445	445	of buildings used primarily for human habitation, except that such
446	446	exemption shall apply to the erection, construction, repair, enlargement or
447	447	equipment of buildings used for human habitation by the cerebral palsy
448	448	research foundation of Kansas located in Wichita, Kansas, multi
449	449	community diversified services, incorporated, located in McPherson,
450	450	Kansas, the Kansas state school for the blind and the Kansas state school
451	451	for the deaf;
452	452	(d) all sales of tangible personal property or services purchased by a
453	453	contractor for the purpose of constructing, equipping, reconstructing,
454	454	maintaining, repairing, enlarging, furnishing or remodeling facilities for
455	455	any public or private nonprofit hospital or public hospital authority, public
456	456	or private elementary or secondary school, a public or private nonprofit
457	457	educational institution, state correctional institution including a privately
458	458	constructed correctional institution contracted for state use and ownership,
459	459	that would be exempt from taxation under the provisions of this act if
460	460	purchased directly by such hospital or public hospital authority, school,
461	461	educational institution or a state correctional institution; and all sales of
462	462	tangible personal property or services purchased by a contractor for the
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506	506	purpose of constructing, equipping, reconstructing, maintaining, repairing,
507	507	enlarging, furnishing or remodeling facilities for any political subdivision
508	508	of the state or district described in subsection (s), the total cost of which is
509	509	paid from funds of such political subdivision or district and that would be
510	510	exempt from taxation under the provisions of this act if purchased directly
511	511	by such political subdivision or district. Nothing in this subsection or in
512	512	the provisions of K.S.A. 12-3418, and amendments thereto, shall be
513	513	deemed to exempt the purchase of any construction machinery, equipment
514	514	or tools used in the constructing, equipping, reconstructing, maintaining,
515	515	repairing, enlarging, furnishing or remodeling facilities for any political
516	516	subdivision of the state or any such district. As used in this subsection,
517	517	K.S.A. 12-3418 and 79-3640, and amendments thereto, "funds of a
518	518	political subdivision" shall mean general tax revenues, the proceeds of any
519	519	bonds and gifts or grants-in-aid. Gifts shall not mean funds used for the
520	520	purpose of constructing, equipping, reconstructing, repairing, enlarging,
521	521	furnishing or remodeling facilities that are to be leased to the donor. When
522	522	any political subdivision of the state, district described in subsection (s),
523	523	public or private nonprofit hospital or public hospital authority, public or
524	524	private elementary or secondary school, public or private nonprofit
525	525	educational institution, state correctional institution including a privately
526	526	constructed correctional institution contracted for state use and ownership
527	527	shall contract for the purpose of constructing, equipping, reconstructing,
528	528	maintaining, repairing, enlarging, furnishing or remodeling facilities, it
529	529	shall obtain from the state and furnish to the contractor an exemption
530	530	certificate for the project involved, and the contractor may purchase
531	531	materials for incorporation in such project. The contractor shall furnish the
532	532	number of such certificate to all suppliers from whom such purchases are
533	533	made, and such suppliers shall execute invoices covering the same bearing
534	534	the number of such certificate. Upon completion of the project the
535	535	contractor shall furnish to the political subdivision, district described in
536	536	subsection (s), hospital or public hospital authority, school, educational
537	537	institution or department of corrections concerned a sworn statement, on a
538	538	form to be provided by the director of taxation, that all purchases so made
539	539	were entitled to exemption under this subsection. As an alternative to the
540	540	foregoing procedure, any such contracting entity may apply to the
541	541	secretary of revenue for agent status for the sole purpose of issuing and
542	542	furnishing project exemption certificates to contractors pursuant to rules
543	543	and regulations adopted by the secretary establishing conditions and
544	544	standards for the granting and maintaining of such status. All invoices
545	545	shall be held by the contractor for a period of five years and shall be
546	546	subject to audit by the director of taxation. If any materials purchased
547	547	under such a certificate are found not to have been incorporated in the
548	548	building or other project or not to have been returned for credit or the sales
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592	592	or compensating tax otherwise imposed upon such materials that will not
593	593	be so incorporated in the building or other project reported and paid by
594	594	such contractor to the director of taxation not later than the 20
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596	596	day of the
597	597	month following the close of the month in which it shall be determined
598	598	that such materials will not be used for the purpose for which such
599	599	certificate was issued, the political subdivision, district described in
600	600	subsection (s), hospital or public hospital authority, school, educational
601	601	institution or the contractor contracting with the department of corrections
602	602	for a correctional institution concerned shall be liable for tax on all
603	603	materials purchased for the project, and upon payment thereof it may
604	604	recover the same from the contractor together with reasonable attorney
605	605	fees. Any contractor or any agent, employee or subcontractor thereof, who
606	606	shall use or otherwise dispose of any materials purchased under such a
607	607	certificate for any purpose other than that for which such a certificate is
608	608	issued without the payment of the sales or compensating tax otherwise
609	609	imposed upon such materials, shall be guilty of a misdemeanor and, upon
610	610	conviction therefor, shall be subject to the penalties provided for in K.S.A.
611	611	79-3615(h), and amendments thereto;
612	612	(e) all sales of tangible personal property or services purchased by a
613	613	contractor for the erection, repair or enlargement of buildings or other
614	614	projects for the government of the United States, its agencies or
615	615	instrumentalities, that would be exempt from taxation if purchased directly
616	616	by the government of the United States, its agencies or instrumentalities.
617	617	When the government of the United States, its agencies or
618	618	instrumentalities shall contract for the erection, repair, or enlargement of
619	619	any building or other project, it shall obtain from the state and furnish to
620	620	the contractor an exemption certificate for the project involved, and the
621	621	contractor may purchase materials for incorporation in such project. The
622	622	contractor shall furnish the number of such certificates to all suppliers
623	623	from whom such purchases are made, and such suppliers shall execute
624	624	invoices covering the same bearing the number of such certificate. Upon
625	625	completion of the project the contractor shall furnish to the government of
626	626	the United States, its agencies or instrumentalities concerned a sworn
627	627	statement, on a form to be provided by the director of taxation, that all
628	628	purchases so made were entitled to exemption under this subsection. As an
629	629	alternative to the foregoing procedure, any such contracting entity may
630	630	apply to the secretary of revenue for agent status for the sole purpose of
631	631	issuing and furnishing project exemption certificates to contractors
632	632	pursuant to rules and regulations adopted by the secretary establishing
633	633	conditions and standards for the granting and maintaining of such status.
634	634	All invoices shall be held by the contractor for a period of five years and
635	635	shall be subject to audit by the director of taxation. Any contractor or any
636	636	agent, employee or subcontractor thereof, who shall use or otherwise
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679	679	43 SB 51 9
680	680	dispose of any materials purchased under such a certificate for any purpose
681	681	other than that for which such a certificate is issued without the payment
682	682	of the sales or compensating tax otherwise imposed upon such materials,
683	683	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
684	684	subject to the penalties provided for in K.S.A. 79-3615(h), and
685	685	amendments thereto;
686	686	(f) tangible personal property purchased by a railroad or public utility
687	687	for consumption or movement directly and immediately in interstate
688	688	commerce;
689	689	(g) sales of aircraft including remanufactured and modified aircraft
690	690	sold to persons using directly or through an authorized agent such aircraft
691	691	as certified or licensed carriers of persons or property in interstate or
692	692	foreign commerce under authority of the laws of the United States or any
693	693	foreign government or sold to any foreign government or agency or
694	694	instrumentality of such foreign government and all sales of aircraft for use
695	695	outside of the United States and sales of aircraft repair, modification and
696	696	replacement parts and sales of services employed in the remanufacture,
697	697	modification and repair of aircraft;
698	698	(h) all rentals of nonsectarian textbooks by public or private
699	699	elementary or secondary schools;
700	700	(i) the lease or rental of all films, records, tapes, or any type of sound
701	701	or picture transcriptions used by motion picture exhibitors;
702	702	(j) meals served without charge or food used in the preparation of
703	703	such meals to employees of any restaurant, eating house, dining car, hotel,
704	704	drugstore or other place where meals or drinks are regularly sold to the
705	705	public if such employees' duties are related to the furnishing or sale of
706	706	such meals or drinks;
707	707	(k) any motor vehicle, semitrailer or pole trailer, as such terms are
708	708	defined by K.S.A. 8-126, and amendments thereto, or aircraft sold and
709	709	delivered in this state to a bona fide resident of another state, which motor
710	710	vehicle, semitrailer, pole trailer or aircraft is not to be registered or based
711	711	in this state and which vehicle, semitrailer, pole trailer or aircraft will not
712	712	remain in this state more than 10 days;
713	713	(l) all isolated or occasional sales of tangible personal property,
714	714	services, substances or things, except isolated or occasional sale of motor
715	715	vehicles specifically taxed under the provisions of K.S.A. 79-3603(o), and
716	716	amendments thereto;
717	717	(m) all sales of tangible personal property that become an ingredient
718	718	or component part of tangible personal property or services produced,
719	719	manufactured or compounded for ultimate sale at retail within or without
720	720	the state of Kansas; and any such producer, manufacturer or compounder
721	721	may obtain from the director of taxation and furnish to the supplier an
722	722	exemption certificate number for tangible personal property for use as an
723	723	1
724	724	2
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764	764	42
765	765	43 SB 51 10
766	766	ingredient or component part of the property or services produced,
767	767	manufactured or compounded;
768	768	(n) all sales of tangible personal property that is consumed in the
769	769	production, manufacture, processing, mining, drilling, refining or
770	770	compounding of tangible personal property, the treating of by-products or
771	771	wastes derived from any such production process, the providing of
772	772	services or the irrigation of crops for ultimate sale at retail within or
773	773	without the state of Kansas; and any purchaser of such property may
774	774	obtain from the director of taxation and furnish to the supplier an
775	775	exemption certificate number for tangible personal property for
776	776	consumption in such production, manufacture, processing, mining,
777	777	drilling, refining, compounding, treating, irrigation and in providing such
778	778	services;
779	779	(o) all sales of animals, fowl and aquatic plants and animals, the
780	780	primary purpose of which is use in agriculture or aquaculture, as defined in
781	781	K.S.A. 47-1901, and amendments thereto, the production of food for
782	782	human consumption, the production of animal, dairy, poultry or aquatic
783	783	plant and animal products, fiber or fur, or the production of offspring for
784	784	use for any such purpose or purposes;
785	785	(p) all sales of drugs dispensed pursuant to a prescription order by a
786	786	licensed practitioner or a mid-level practitioner as defined by K.S.A. 65-
787	787	1626, and amendments thereto. As used in this subsection, "drug" means a
788	788	compound, substance or preparation and any component of a compound,
789	789	substance or preparation, other than food and food ingredients, dietary
790	790	supplements or alcoholic beverages, recognized in the official United
791	791	States pharmacopeia, official homeopathic pharmacopoeia of the United
792	792	States or official national formulary, and supplement to any of them,
793	793	intended for use in the diagnosis, cure, mitigation, treatment or prevention
794	794	of disease or intended to affect the structure or any function of the body,
795	795	except that for taxable years commencing after December 31, 2013, this
796	796	subsection shall not apply to any sales of drugs used in the performance or
797	797	induction of an abortion, as defined in K.S.A. 65-6701, and amendments
798	798	thereto;
799	799	(q) all sales of insulin dispensed by a person licensed by the state
800	800	board of pharmacy to a person for treatment of diabetes at the direction of
801	801	a person licensed to practice medicine by the state board of healing arts;
802	802	(r) all sales of oxygen delivery equipment, kidney dialysis equipment,
803	803	enteral feeding systems, prosthetic devices and mobility enhancing
804	804	equipment prescribed in writing by a person licensed to practice the
805	805	healing arts, dentistry or optometry, and in addition to such sales, all sales
806	806	of hearing aids, as defined by K.S.A. 74-5807(c), and amendments thereto,
807	807	and repair and replacement parts therefor, including batteries, by a person
808	808	licensed in the practice of dispensing and fitting hearing aids pursuant to
809	809	1
810	810	2
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848	848	40
849	849	41
850	850	42
851	851	43 SB 51 11
852	852	the provisions of K.S.A. 74-5808, and amendments thereto. For the
853	853	purposes of this subsection: (1) "Mobility enhancing equipment" means
854	854	equipment including repair and replacement parts to same, but does not
855	855	include durable medical equipment, which is primarily and customarily
856	856	used to provide or increase the ability to move from one place to another
857	857	and which is appropriate for use either in a home or a motor vehicle; is not
858	858	generally used by persons with normal mobility; and does not include any
859	859	motor vehicle or equipment on a motor vehicle normally provided by a
860	860	motor vehicle manufacturer; and (2) "prosthetic device" means a
861	861	replacement, corrective or supportive device including repair and
862	862	replacement parts for same worn on or in the body to artificially replace a
863	863	missing portion of the body, prevent or correct physical deformity or
864	864	malfunction or support a weak or deformed portion of the body;
865	865	(s) except as provided in K.S.A. 82a-2101, and amendments thereto,
866	866	all sales of tangible personal property or services purchased directly or
867	867	indirectly by a groundwater management district organized or operating
868	868	under the authority of K.S.A. 82a-1020 et seq., and amendments thereto,
869	869	by a rural water district organized or operating under the authority of
870	870	K.S.A. 82a-612, and amendments thereto, or by a water supply district
871	871	organized or operating under the authority of K.S.A. 19-3501 et seq., 19-
872	872	3522 et seq. or 19-3545, and amendments thereto, which property or
873	873	services are used in the construction activities, operation or maintenance of
874	874	the district;
875	875	(t) all sales of farm machinery and equipment or aquaculture
876	876	machinery and equipment, repair and replacement parts therefor and
877	877	services performed in the repair and maintenance of such machinery and
878	878	equipment. For the purposes of this subsection the term "farm machinery
879	879	and equipment or aquaculture machinery and equipment" shall include a
880	880	work-site utility vehicle, as defined in K.S.A. 8-126, and amendments
881	881	thereto, and is equipped with a bed or cargo box for hauling materials, and
882	882	shall also include machinery and equipment used in the operation of
883	883	Christmas tree farming but shall not include any passenger vehicle, truck,
884	884	truck tractor, trailer, semitrailer or pole trailer, other than a farm trailer, as
885	885	such terms are defined by K.S.A. 8-126, and amendments thereto. "Farm
886	886	machinery and equipment" includes precision farming equipment that is
887	887	portable or is installed or purchased to be installed on farm machinery and
888	888	equipment. "Precision farming equipment" includes the following items
889	889	used only in computer-assisted farming, ranching or aquaculture
890	890	production operations: Soil testing sensors, yield monitors, computers,
891	891	monitors, software, global positioning and mapping systems, guiding
892	892	systems, modems, data communications equipment and any necessary
893	893	mounting hardware, wiring and antennas. Each purchaser of farm
894	894	machinery and equipment or aquaculture machinery and equipment
895	895	1
896	896	2
897	897	3
898	898	4
899	899	5
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937	937	43 SB 51 12
938	938	exempted herein must certify in writing on the copy of the invoice or sales
939	939	ticket to be retained by the seller that the farm machinery and equipment
940	940	or aquaculture machinery and equipment purchased will be used only in
941	941	farming, ranching or aquaculture production. Farming or ranching shall
942	942	include the operation of a feedlot and farm and ranch work for hire and the
943	943	operation of a nursery;
944	944	(u) all leases or rentals of tangible personal property used as a
945	945	dwelling if such tangible personal property is leased or rented for a period
946	946	of more than 28 consecutive days;
947	947	(v) all sales of tangible personal property to any contractor for use in
948	948	preparing meals for delivery to homebound elderly persons over 60 years
949	949	of age and to homebound disabled persons or to be served at a group-
950	950	sitting at a location outside of the home to otherwise homebound elderly
951	951	persons over 60 years of age and to otherwise homebound disabled
952	952	persons, as all or part of any food service project funded in whole or in
953	953	part by government or as part of a private nonprofit food service project
954	954	available to all such elderly or disabled persons residing within an area of
955	955	service designated by the private nonprofit organization, and all sales of
956	956	tangible personal property for use in preparing meals for consumption by
957	957	indigent or homeless individuals whether or not such meals are consumed
958	958	at a place designated for such purpose, and all sales of food products by or
959	959	on behalf of any such contractor or organization for any such purpose;
960	960	(w) all sales of natural gas, electricity, heat and water delivered
961	961	through mains, lines or pipes: (1) To residential premises for
962	962	noncommercial use by the occupant of such premises; (2) for agricultural
963	963	use and also, for such use, all sales of propane gas; (3) for use in the
964	964	severing of oil; and (4) to any property which is exempt from property
965	965	taxation pursuant to K.S.A. 79-201b, Second through Sixth. As used in this
966	966	paragraph, "severing" means the same as defined in K.S.A. 79-4216(k),
967	967	and amendments thereto. For all sales of natural gas, electricity and heat
968	968	delivered through mains, lines or pipes pursuant to the provisions of
969	969	subsection (w)(1) and (w)(2), the provisions of this subsection shall expire
970	970	on December 31, 2005;
971	971	(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources
972	972	for the production of heat or lighting for noncommercial use of an
973	973	occupant of residential premises occurring prior to January 1, 2006;
974	974	(y) all sales of materials and services used in the repairing, servicing,
975	975	altering, maintaining, manufacturing, remanufacturing, or modification of
976	976	railroad rolling stock for use in interstate or foreign commerce under
977	977	authority of the laws of the United States;
978	978	(z) all sales of tangible personal property and services purchased
979	979	directly by a port authority or by a contractor therefor as provided by the
980	980	provisions of K.S.A. 12-3418, and amendments thereto;
981	981	1
982	982	2
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1023	1023	43 SB 51 13
1024	1024	(aa) all sales of materials and services applied to equipment that is
1025	1025	transported into the state from without the state for repair, service,
1026	1026	alteration, maintenance, remanufacture or modification and that is
1027	1027	subsequently transported outside the state for use in the transmission of
1028	1028	liquids or natural gas by means of pipeline in interstate or foreign
1029	1029	commerce under authority of the laws of the United States;
1030	1030	(bb) all sales of used mobile homes or manufactured homes. As used
1031	1031	in this subsection: (1) "Mobile homes" and "manufactured homes" mean
1032	1032	the same as defined in K.S.A. 58-4202, and amendments thereto; and (2)
1033	1033	"sales of used mobile homes or manufactured homes" means sales other
1034	1034	than the original retail sale thereof;
1035	1035	(cc) all sales of tangible personal property or services purchased prior
1036	1036	to January 1, 2012, except as otherwise provided, for the purpose of and in
1037	1037	conjunction with constructing, reconstructing, enlarging or remodeling a
1038	1038	business or retail business that meets the requirements established in
1039	1039	K.S.A. 74-50,115, and amendments thereto, and the sale and installation of
1040	1040	machinery and equipment purchased for installation at any such business
1041	1041	or retail business, and all sales of tangible personal property or services
1042	1042	purchased on or after January 1, 2012, for the purpose of and in
1043	1043	conjunction with constructing, reconstructing, enlarging or remodeling a
1044	1044	business that meets the requirements established in K.S.A. 74-50,115(e),
1045	1045	and amendments thereto, and the sale and installation of machinery and
1046	1046	equipment purchased for installation at any such business. When a person
1047	1047	shall contract for the construction, reconstruction, enlargement or
1048	1048	remodeling of any such business or retail business, such person shall
1049	1049	obtain from the state and furnish to the contractor an exemption certificate
1050	1050	for the project involved, and the contractor may purchase materials,
1051	1051	machinery and equipment for incorporation in such project. The contractor
1052	1052	shall furnish the number of such certificates to all suppliers from whom
1053	1053	such purchases are made, and such suppliers shall execute invoices
1054	1054	covering the same bearing the number of such certificate. Upon
1055	1055	completion of the project the contractor shall furnish to the owner of the
1056	1056	business or retail business a sworn statement, on a form to be provided by
1057	1057	the director of taxation, that all purchases so made were entitled to
1058	1058	exemption under this subsection. All invoices shall be held by the
1059	1059	contractor for a period of five years and shall be subject to audit by the
1060	1060	director of taxation. Any contractor or any agent, employee or
1061	1061	subcontractor thereof, who shall use or otherwise dispose of any materials,
1062	1062	machinery or equipment purchased under such a certificate for any
1063	1063	purpose other than that for which such a certificate is issued without the
1064	1064	payment of the sales or compensating tax otherwise imposed thereon, shall
1065	1065	be guilty of a misdemeanor and, upon conviction therefor, shall be subject
1066	1066	to the penalties provided for in K.S.A. 79-3615(h), and amendments
1067	1067	1
1068	1068	2
1069	1069	3
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1071	1071	5
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1109	1109	43 SB 51 14
1110	1110	thereto. As used in this subsection, "business" and "retail business" mean
1111	1111	the same as defined in K.S.A. 74-50,114, and amendments thereto. Project
1112	1112	exemption certificates that have been previously issued under this
1113	1113	subsection by the department of revenue pursuant to K.S.A. 74-50,115,
1114	1114	and amendments thereto, but not including K.S.A. 74-50,115(e), and
1115	1115	amendments thereto, prior to January 1, 2012, and have not expired will be
1116	1116	effective for the term of the project or two years from the effective date of
1117	1117	the certificate, whichever occurs earlier. Project exemption certificates that
1118	1118	are submitted to the department of revenue prior to January 1, 2012, and
1119	1119	are found to qualify will be issued a project exemption certificate that will
1120	1120	be effective for a two-year period or for the term of the project, whichever
1121	1121	occurs earlier;
1122	1122	(dd) all sales of tangible personal property purchased with food
1123	1123	stamps issued by the United States department of agriculture;
1124	1124	(ee) all sales of lottery tickets and shares made as part of a lottery
1125	1125	operated by the state of Kansas;
1126	1126	(ff) on and after July 1, 1988, all sales of new mobile homes or
1127	1127	manufactured homes to the extent of 40% of the gross receipts, determined
1128	1128	without regard to any trade-in allowance, received from such sale. As used
1129	1129	in this subsection, "mobile homes" and "manufactured homes" mean the
1130	1130	same as defined in K.S.A. 58-4202, and amendments thereto;
1131	1131	(gg) all sales of tangible personal property purchased in accordance
1132	1132	with vouchers issued pursuant to the federal special supplemental food
1133	1133	program for women, infants and children;
1134	1134	(hh) all sales of medical supplies and equipment, including durable
1135	1135	medical equipment, purchased directly by a nonprofit skilled nursing home
1136	1136	or nonprofit intermediate nursing care home, as defined by K.S.A. 39-923,
1137	1137	and amendments thereto, for the purpose of providing medical services to
1138	1138	residents thereof. This exemption shall not apply to tangible personal
1139	1139	property customarily used for human habitation purposes. As used in this
1140	1140	subsection, "durable medical equipment" means equipment including
1141	1141	repair and replacement parts for such equipment, that can withstand
1142	1142	repeated use, is primarily and customarily used to serve a medical purpose,
1143	1143	generally is not useful to a person in the absence of illness or injury and is
1144	1144	not worn in or on the body, but does not include mobility enhancing
1145	1145	equipment as defined in subsection (r), oxygen delivery equipment, kidney
1146	1146	dialysis equipment or enteral feeding systems;
1147	1147	(ii) all sales of tangible personal property purchased directly by a
1148	1148	nonprofit organization for nonsectarian comprehensive multidiscipline
1149	1149	youth development programs and activities provided or sponsored by such
1150	1150	organization, and all sales of tangible personal property by or on behalf of
1151	1151	any such organization. This exemption shall not apply to tangible personal
1152	1152	property customarily used for human habitation purposes;
1153	1153	1
1154	1154	2
1155	1155	3
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1196	1196	(jj) all sales of tangible personal property or services, including the
1197	1197	renting and leasing of tangible personal property, purchased directly on
1198	1198	behalf of a community-based facility for people with intellectual disability
1199	1199	or mental health center organized pursuant to K.S.A. 19-4001 et seq., and
1200	1200	amendments thereto, and licensed in accordance with the provisions of
1201	1201	K.S.A. 39-2001 et seq., and amendments thereto, and all sales of tangible
1202	1202	personal property or services purchased by contractors during the time
1203	1203	period from July, 2003, through June, 2006, for the purpose of
1204	1204	constructing, equipping, maintaining or furnishing a new facility for a
1205	1205	community-based facility for people with intellectual disability or mental
1206	1206	health center located in Riverton, Cherokee County, Kansas, that would
1207	1207	have been eligible for sales tax exemption pursuant to this subsection if
1208	1208	purchased directly by such facility or center. This exemption shall not
1209	1209	apply to tangible personal property customarily used for human habitation
1210	1210	purposes;
1211	1211	(kk) (1) (A) all sales of machinery and equipment that are used in this
1212	1212	state as an integral or essential part of an integrated production operation
1213	1213	by a manufacturing or processing plant or facility;
1214	1214	(B) all sales of installation, repair and maintenance services
1215	1215	performed on such machinery and equipment; and
1216	1216	(C) all sales of repair and replacement parts and accessories
1217	1217	purchased for such machinery and equipment.
1218	1218	(2) For purposes of this subsection:
1219	1219	(A) "Integrated production operation" means an integrated series of
1220	1220	operations engaged in at a manufacturing or processing plant or facility to
1221	1221	process, transform or convert tangible personal property by physical,
1222	1222	chemical or other means into a different form, composition or character
1223	1223	from that in which it originally existed. Integrated production operations
1224	1224	shall include: (i) Production line operations, including packaging
1225	1225	operations; (ii) preproduction operations to handle, store and treat raw
1226	1226	materials; (iii) post production handling, storage, warehousing and
1227	1227	distribution operations; and (iv) waste, pollution and environmental
1228	1228	control operations, if any;
1229	1229	(B) "production line" means the assemblage of machinery and
1230	1230	equipment at a manufacturing or processing plant or facility where the
1231	1231	actual transformation or processing of tangible personal property occurs;
1232	1232	(C) "manufacturing or processing plant or facility" means a single,
1233	1233	fixed location owned or controlled by a manufacturing or processing
1234	1234	business that consists of one or more structures or buildings in a
1235	1235	contiguous area where integrated production operations are conducted to
1236	1236	manufacture or process tangible personal property to be ultimately sold at
1237	1237	retail. Such term shall not include any facility primarily operated for the
1238	1238	purpose of conveying or assisting in the conveyance of natural gas,
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1282	1282	electricity, oil or water. A business may operate one or more manufacturing
1283	1283	or processing plants or facilities at different locations to manufacture or
1284	1284	process a single product of tangible personal property to be ultimately sold
1285	1285	at retail;
1286	1286	(D) "manufacturing or processing business" means a business that
1287	1287	utilizes an integrated production operation to manufacture, process,
1288	1288	fabricate, finish or assemble items for wholesale and retail distribution as
1289	1289	part of what is commonly regarded by the general public as an industrial
1290	1290	manufacturing or processing operation or an agricultural commodity
1291	1291	processing operation. (i) Industrial manufacturing or processing operations
1292	1292	include, by way of illustration but not of limitation, the fabrication of
1293	1293	automobiles, airplanes, machinery or transportation equipment, the
1294	1294	fabrication of metal, plastic, wood or paper products, electricity power
1295	1295	generation, water treatment, petroleum refining, chemical production,
1296	1296	wholesale bottling, newspaper printing, ready mixed concrete production,
1297	1297	and the remanufacturing of used parts for wholesale or retail sale. Such
1298	1298	processing operations shall include operations at an oil well, gas well,
1299	1299	mine or other excavation site where the oil, gas, minerals, coal, clay, stone,
1300	1300	sand or gravel that has been extracted from the earth is cleaned, separated,
1301	1301	crushed, ground, milled, screened, washed or otherwise treated or prepared
1302	1302	before its transmission to a refinery or before any other wholesale or retail
1303	1303	distribution. (ii) Agricultural commodity processing operations include, by
1304	1304	way of illustration but not of limitation, meat packing, poultry slaughtering
1305	1305	and dressing, processing and packaging farm and dairy products in sealed
1306	1306	containers for wholesale and retail distribution, feed grinding, grain
1307	1307	milling, frozen food processing, and grain handling, cleaning, blending,
1308	1308	fumigation, drying and aeration operations engaged in by grain elevators
1309	1309	or other grain storage facilities. (iii) Manufacturing or processing
1310	1310	businesses do not include, by way of illustration but not of limitation,
1311	1311	nonindustrial businesses whose operations are primarily retail and that
1312	1312	produce or process tangible personal property as an incidental part of
1313	1313	conducting the retail business, such as retailers who bake, cook or prepare
1314	1314	food products in the regular course of their retail trade, grocery stores,
1315	1315	meat lockers and meat markets that butcher or dress livestock or poultry in
1316	1316	the regular course of their retail trade, contractors who alter, service, repair
1317	1317	or improve real property, and retail businesses that clean, service or
1318	1318	refurbish and repair tangible personal property for its owner;
1319	1319	(E) "repair and replacement parts and accessories" means all parts
1320	1320	and accessories for exempt machinery and equipment, including, but not
1321	1321	limited to, dies, jigs, molds, patterns and safety devices that are attached to
1322	1322	exempt machinery or that are otherwise used in production, and parts and
1323	1323	accessories that require periodic replacement such as belts, drill bits,
1324	1324	grinding wheels, grinding balls, cutting bars, saws, refractory brick and
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1368	1368	other refractory items for exempt kiln equipment used in production
1369	1369	operations;
1370	1370	(F) "primary" or "primarily" mean more than 50% of the time.
1371	1371	(3) For purposes of this subsection, machinery and equipment shall
1372	1372	be deemed to be used as an integral or essential part of an integrated
1373	1373	production operation when used to:
1374	1374	(A) Receive, transport, convey, handle, treat or store raw materials in
1375	1375	preparation of its placement on the production line;
1376	1376	(B) transport, convey, handle or store the property undergoing
1377	1377	manufacturing or processing at any point from the beginning of the
1378	1378	production line through any warehousing or distribution operation of the
1379	1379	final product that occurs at the plant or facility;
1380	1380	(C) act upon, effect, promote or otherwise facilitate a physical change
1381	1381	to the property undergoing manufacturing or processing;
1382	1382	(D) guide, control or direct the movement of property undergoing
1383	1383	manufacturing or processing;
1384	1384	(E) test or measure raw materials, the property undergoing
1385	1385	manufacturing or processing or the finished product, as a necessary part of
1386	1386	the manufacturer's integrated production operations;
1387	1387	(F) plan, manage, control or record the receipt and flow of inventories
1388	1388	of raw materials, consumables and component parts, the flow of the
1389	1389	property undergoing manufacturing or processing and the management of
1390	1390	inventories of the finished product;
1391	1391	(G) produce energy for, lubricate, control the operating of or
1392	1392	otherwise enable the functioning of other production machinery and
1393	1393	equipment and the continuation of production operations;
1394	1394	(H) package the property being manufactured or processed in a
1395	1395	container or wrapping in which such property is normally sold or
1396	1396	transported;
1397	1397	(I) transmit or transport electricity, coke, gas, water, steam or similar
1398	1398	substances used in production operations from the point of generation, if
1399	1399	produced by the manufacturer or processor at the plant site, to that
1400	1400	manufacturer's production operation; or, if purchased or delivered from
1401	1401	off-site, from the point where the substance enters the site of the plant or
1402	1402	facility to that manufacturer's production operations;
1403	1403	(J) cool, heat, filter, refine or otherwise treat water, steam, acid, oil,
1404	1404	solvents or other substances that are used in production operations;
1405	1405	(K) provide and control an environment required to maintain certain
1406	1406	levels of air quality, humidity or temperature in special and limited areas
1407	1407	of the plant or facility, where such regulation of temperature or humidity is
1408	1408	part of and essential to the production process;
1409	1409	(L) treat, transport or store waste or other byproducts of production
1410	1410	operations at the plant or facility; or
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1453	1453	43 SB 51 18
1454	1454	(M) control pollution at the plant or facility where the pollution is
1455	1455	produced by the manufacturing or processing operation.
1456	1456	(4) The following machinery, equipment and materials shall be
1457	1457	deemed to be exempt even though it may not otherwise qualify as
1458	1458	machinery and equipment used as an integral or essential part of an
1459	1459	integrated production operation: (A) Computers and related peripheral
1460	1460	equipment that are utilized by a manufacturing or processing business for
1461	1461	engineering of the finished product or for research and development or
1462	1462	product design; (B) machinery and equipment that is utilized by a
1463	1463	manufacturing or processing business to manufacture or rebuild tangible
1464	1464	personal property that is used in manufacturing or processing operations,
1465	1465	including tools, dies, molds, forms and other parts of qualifying machinery
1466	1466	and equipment; (C) portable plants for aggregate concrete, bulk cement
1467	1467	and asphalt including cement mixing drums to be attached to a motor
1468	1468	vehicle; (D) industrial fixtures, devices, support facilities and special
1469	1469	foundations necessary for manufacturing and production operations, and
1470	1470	materials and other tangible personal property sold for the purpose of
1471	1471	fabricating such fixtures, devices, facilities and foundations. An exemption
1472	1472	certificate for such purchases shall be signed by the manufacturer or
1473	1473	processor. If the fabricator purchases such material, the fabricator shall
1474	1474	also sign the exemption certificate; (E) a manufacturing or processing
1475	1475	business' laboratory equipment that is not located at the plant or facility,
1476	1476	but that would otherwise qualify for exemption under subsection (3)(E);
1477	1477	(F) all machinery and equipment used in surface mining activities as
1478	1478	described in K.S.A. 49-601 et seq., and amendments thereto, beginning
1479	1479	from the time a reclamation plan is filed to the acceptance of the
1480	1480	completed final site reclamation.
1481	1481	(5) "Machinery and equipment used as an integral or essential part of
1482	1482	an integrated production operation" shall not include:
1483	1483	(A) Machinery and equipment used for nonproduction purposes,
1484	1484	including, but not limited to, machinery and equipment used for plant
1485	1485	security, fire prevention, first aid, accounting, administration, record
1486	1486	keeping, advertising, marketing, sales or other related activities, plant
1487	1487	cleaning, plant communications and employee work scheduling;
1488	1488	(B) machinery, equipment and tools used primarily in maintaining
1489	1489	and repairing any type of machinery and equipment or the building and
1490	1490	plant;
1491	1491	(C) transportation, transmission and distribution equipment not
1492	1492	primarily used in a production, warehousing or material handling
1493	1493	operation at the plant or facility, including the means of conveyance of
1494	1494	natural gas, electricity, oil or water, and equipment related thereto, located
1495	1495	outside the plant or facility;
1496	1496	(D) office machines and equipment including computers and related
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1540	1540	peripheral equipment not used directly and primarily to control or measure
1541	1541	the manufacturing process;
1542	1542	(E) furniture and other furnishings;
1543	1543	(F) buildings, other than exempt machinery and equipment that is
1544	1544	permanently affixed to or becomes a physical part of the building, and any
1545	1545	other part of real estate that is not otherwise exempt;
1546	1546	(G) building fixtures that are not integral to the manufacturing
1547	1547	operation, such as utility systems for heating, ventilation, air conditioning,
1548	1548	communications, plumbing or electrical;
1549	1549	(H) machinery and equipment used for general plant heating, cooling
1550	1550	and lighting;
1551	1551	(I) motor vehicles that are registered for operation on public
1552	1552	highways; or
1553	1553	(J) employee apparel, except safety and protective apparel that is
1554	1554	purchased by an employer and furnished gratuitously to employees who
1555	1555	are involved in production or research activities.
1556	1556	(6) Paragraphs (3) and (5) shall not be construed as exclusive listings
1557	1557	of the machinery and equipment that qualify or do not qualify as an
1558	1558	integral or essential part of an integrated production operation. When
1559	1559	machinery or equipment is used as an integral or essential part of
1560	1560	production operations part of the time and for nonproduction purposes at
1561	1561	other times, the primary use of the machinery or equipment shall
1562	1562	determine whether or not such machinery or equipment qualifies for
1563	1563	exemption.
1564	1564	(7) The secretary of revenue shall adopt rules and regulations
1565	1565	necessary to administer the provisions of this subsection;
1566	1566	(ll) all sales of educational materials purchased for distribution to the
1567	1567	public at no charge by a nonprofit corporation organized for the purpose of
1568	1568	encouraging, fostering and conducting programs for the improvement of
1569	1569	public health, except that for taxable years commencing after December
1570	1570	31, 2013, this subsection shall not apply to any sales of such materials
1571	1571	purchased by a nonprofit corporation which performs any abortion, as
1572	1572	defined in K.S.A. 65-6701, and amendments thereto;
1573	1573	(mm) all sales of seeds and tree seedlings; fertilizers, insecticides,
1574	1574	herbicides, germicides, pesticides and fungicides; and services, purchased
1575	1575	and used for the purpose of producing plants in order to prevent soil
1576	1576	erosion on land devoted to agricultural use;
1577	1577	(nn) except as otherwise provided in this act, all sales of services
1578	1578	rendered by an advertising agency or licensed broadcast station or any
1579	1579	member, agent or employee thereof;
1580	1580	(oo) all sales of tangible personal property purchased by a community
1581	1581	action group or agency for the exclusive purpose of repairing or
1582	1582	weatherizing housing occupied by low-income individuals;
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1626	1626	(pp) all sales of drill bits and explosives actually utilized in the
1627	1627	exploration and production of oil or gas;
1628	1628	(qq) all sales of tangible personal property and services purchased by
1629	1629	a nonprofit museum or historical society or any combination thereof,
1630	1630	including a nonprofit organization that is organized for the purpose of
1631	1631	stimulating public interest in the exploration of space by providing
1632	1632	educational information, exhibits and experiences, that is exempt from
1633	1633	federal income taxation pursuant to section 501(c)(3) of the federal
1634	1634	internal revenue code of 1986;
1635	1635	(rr) all sales of tangible personal property that will admit the
1636	1636	purchaser thereof to any annual event sponsored by a nonprofit
1637	1637	organization that is exempt from federal income taxation pursuant to
1638	1638	section 501(c)(3) of the federal internal revenue code of 1986, except that
1639	1639	for taxable years commencing after December 31, 2013, this subsection
1640	1640	shall not apply to any sales of such tangible personal property purchased
1641	1641	by a nonprofit organization which performs any abortion, as defined in
1642	1642	K.S.A. 65-6701, and amendments thereto;
1643	1643	(ss) all sales of tangible personal property and services purchased by
1644	1644	a public broadcasting station licensed by the federal communications
1645	1645	commission as a noncommercial educational television or radio station;
1646	1646	(tt) all sales of tangible personal property and services purchased by
1647	1647	or on behalf of a not-for-profit corporation that is exempt from federal
1648	1648	income taxation pursuant to section 501(c)(3) of the federal internal
1649	1649	revenue code of 1986, for the sole purpose of constructing a Kansas
1650	1650	Korean War memorial;
1651	1651	(uu) all sales of tangible personal property and services purchased by
1652	1652	or on behalf of any rural volunteer fire-fighting organization for use
1653	1653	exclusively in the performance of its duties and functions;
1654	1654	(vv) all sales of tangible personal property purchased by any of the
1655	1655	following organizations that are exempt from federal income taxation
1656	1656	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
1657	1657	for the following purposes, and all sales of any such property by or on
1658	1658	behalf of any such organization for any such purpose:
1659	1659	(1) The American heart association, Kansas affiliate, inc. for the
1660	1660	purposes of providing education, training, certification in emergency
1661	1661	cardiac care, research and other related services to reduce disability and
1662	1662	death from cardiovascular diseases and stroke;
1663	1663	(2) the Kansas alliance for the mentally ill, inc. for the purpose of
1664	1664	advocacy for persons with mental illness and to education, research and
1665	1665	support for their families;
1666	1666	(3) the Kansas mental illness awareness council for the purposes of
1667	1667	advocacy for persons who are mentally ill and for education, research and
1668	1668	support for them and their families;
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1712	1712	(4) the American diabetes association Kansas affiliate, inc. for the
1713	1713	purpose of eliminating diabetes through medical research, public education
1714	1714	focusing on disease prevention and education, patient education including
1715	1715	information on coping with diabetes, and professional education and
1716	1716	training;
1717	1717	(5) the American lung association of Kansas, inc. for the purpose of
1718	1718	eliminating all lung diseases through medical research, public education
1719	1719	including information on coping with lung diseases, professional education
1720	1720	and training related to lung disease and other related services to reduce the
1721	1721	incidence of disability and death due to lung disease;
1722	1722	(6) the Kansas chapters of the Alzheimer's disease and related
1723	1723	disorders association, inc. for the purpose of providing assistance and
1724	1724	support to persons in Kansas with Alzheimer's disease, and their families
1725	1725	and caregivers;
1726	1726	(7) the Kansas chapters of the Parkinson's disease association for the
1727	1727	purpose of eliminating Parkinson's disease through medical research and
1728	1728	public and professional education related to such disease;
1729	1729	(8) the national kidney foundation of Kansas and western Missouri
1730	1730	for the purpose of eliminating kidney disease through medical research
1731	1731	and public and private education related to such disease;
1732	1732	(9) the heartstrings community foundation for the purpose of
1733	1733	providing training, employment and activities for adults with
1734	1734	developmental disabilities;
1735	1735	(10) the cystic fibrosis foundation, heart of America chapter, for the
1736	1736	purposes of assuring the development of the means to cure and control
1737	1737	cystic fibrosis and improving the quality of life for those with the disease;
1738	1738	(11) the spina bifida association of Kansas for the purpose of
1739	1739	providing financial, educational and practical aid to families and
1740	1740	individuals with spina bifida. Such aid includes, but is not limited to,
1741	1741	funding for medical devices, counseling and medical educational
1742	1742	opportunities;
1743	1743	(12) the CHWC, Inc., for the purpose of rebuilding urban core
1744	1744	neighborhoods through the construction of new homes, acquiring and
1745	1745	renovating existing homes and other related activities, and promoting
1746	1746	economic development in such neighborhoods;
1747	1747	(13) the cross-lines cooperative council for the purpose of providing
1748	1748	social services to low income individuals and families;
1749	1749	(14) the dreams work, inc., for the purpose of providing young adult
1750	1750	day services to individuals with developmental disabilities and assisting
1751	1751	families in avoiding institutional or nursing home care for a
1752	1752	developmentally disabled member of their family;
1753	1753	(15) the KSDS, Inc., for the purpose of promoting the independence
1754	1754	and inclusion of people with disabilities as fully participating and
1755	1755	1
1756	1756	2
1757	1757	3
1758	1758	4
1759	1759	5
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1789	1789	35
1790	1790	36
1791	1791	37
1792	1792	38
1793	1793	39
1794	1794	40
1795	1795	41
1796	1796	42
1797	1797	43 SB 51 22
1798	1798	contributing members of their communities and society through the
1799	1799	training and providing of guide and service dogs to people with
1800	1800	disabilities, and providing disability education and awareness to the
1801	1801	general public;
1802	1802	(16) the lyme association of greater Kansas City, Inc., for the purpose
1803	1803	of providing support to persons with lyme disease and public education
1804	1804	relating to the prevention, treatment and cure of lyme disease;
1805	1805	(17) the dream factory, inc., for the purpose of granting the dreams of
1806	1806	children with critical and chronic illnesses;
1807	1807	(18) the Ottawa Suzuki strings, inc., for the purpose of providing
1808	1808	students and families with education and resources necessary to enable
1809	1809	each child to develop fine character and musical ability to the fullest
1810	1810	potential;
1811	1811	(19) the international association of lions clubs for the purpose of
1812	1812	creating and fostering a spirit of understanding among all people for
1813	1813	humanitarian needs by providing voluntary services through community
1814	1814	involvement and international cooperation;
1815	1815	(20) the Johnson county young matrons, inc., for the purpose of
1816	1816	promoting a positive future for members of the community through
1817	1817	volunteerism, financial support and education through the efforts of an all
1818	1818	volunteer organization;
1819	1819	(21) the American cancer society, inc., for the purpose of eliminating
1820	1820	cancer as a major health problem by preventing cancer, saving lives and
1821	1821	diminishing suffering from cancer, through research, education, advocacy
1822	1822	and service;
1823	1823	(22) the community services of Shawnee, inc., for the purpose of
1824	1824	providing food and clothing to those in need;
1825	1825	(23) the angel babies association, for the purpose of providing
1826	1826	assistance, support and items of necessity to teenage mothers and their
1827	1827	babies; and
1828	1828	(24) the Kansas fairgrounds foundation for the purpose of the
1829	1829	preservation, renovation and beautification of the Kansas state fairgrounds;
1830	1830	(ww) all sales of tangible personal property purchased by the habitat
1831	1831	for humanity for the exclusive use of being incorporated within a housing
1832	1832	project constructed by such organization;
1833	1833	(xx) all sales of tangible personal property and services purchased by
1834	1834	a nonprofit zoo that is exempt from federal income taxation pursuant to
1835	1835	section 501(c)(3) of the federal internal revenue code of 1986, or on behalf
1836	1836	of such zoo by an entity itself exempt from federal income taxation
1837	1837	pursuant to section 501(c)(3) of the federal internal revenue code of 1986
1838	1838	contracted with to operate such zoo and all sales of tangible personal
1839	1839	property or services purchased by a contractor for the purpose of
1840	1840	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
1841	1841	1
1842	1842	2
1843	1843	3
1844	1844	4
1845	1845	5
1846	1846	6
1847	1847	7
1848	1848	8
1849	1849	9
1850	1850	10
1851	1851	11
1852	1852	12
1853	1853	13
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1855	1855	15
1856	1856	16
1857	1857	17
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1859	1859	19
1860	1860	20
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1867	1867	27
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1869	1869	29
1870	1870	30
1871	1871	31
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1873	1873	33
1874	1874	34
1875	1875	35
1876	1876	36
1877	1877	37
1878	1878	38
1879	1879	39
1880	1880	40
1881	1881	41
1882	1882	42
1883	1883	43 SB 51 23
1884	1884	furnishing or remodeling facilities for any nonprofit zoo that would be
1885	1885	exempt from taxation under the provisions of this section if purchased
1886	1886	directly by such nonprofit zoo or the entity operating such zoo. Nothing in
1887	1887	this subsection shall be deemed to exempt the purchase of any construction
1888	1888	machinery, equipment or tools used in the constructing, equipping,
1889	1889	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
1890	1890	facilities for any nonprofit zoo. When any nonprofit zoo shall contract for
1891	1891	the purpose of constructing, equipping, reconstructing, maintaining,
1892	1892	repairing, enlarging, furnishing or remodeling facilities, it shall obtain
1893	1893	from the state and furnish to the contractor an exemption certificate for the
1894	1894	project involved, and the contractor may purchase materials for
1895	1895	incorporation in such project. The contractor shall furnish the number of
1896	1896	such certificate to all suppliers from whom such purchases are made, and
1897	1897	such suppliers shall execute invoices covering the same bearing the
1898	1898	number of such certificate. Upon completion of the project the contractor
1899	1899	shall furnish to the nonprofit zoo concerned a sworn statement, on a form
1900	1900	to be provided by the director of taxation, that all purchases so made were
1901	1901	entitled to exemption under this subsection. All invoices shall be held by
1902	1902	the contractor for a period of five years and shall be subject to audit by the
1903	1903	director of taxation. If any materials purchased under such a certificate are
1904	1904	found not to have been incorporated in the building or other project or not
1905	1905	to have been returned for credit or the sales or compensating tax otherwise
1906	1906	imposed upon such materials that will not be so incorporated in the
1907	1907	building or other project reported and paid by such contractor to the
1908	1908	director of taxation not later than the 20
1909	1909	th
1910	1910	day of the month following the
1911	1911	close of the month in which it shall be determined that such materials will
1912	1912	not be used for the purpose for which such certificate was issued, the
1913	1913	nonprofit zoo concerned shall be liable for tax on all materials purchased
1914	1914	for the project, and upon payment thereof it may recover the same from
1915	1915	the contractor together with reasonable attorney fees. Any contractor or
1916	1916	any agent, employee or subcontractor thereof, who shall use or otherwise
1917	1917	dispose of any materials purchased under such a certificate for any purpose
1918	1918	other than that for which such a certificate is issued without the payment
1919	1919	of the sales or compensating tax otherwise imposed upon such materials,
1920	1920	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
1921	1921	subject to the penalties provided for in K.S.A. 79-3615(h), and
1922	1922	amendments thereto;
1923	1923	(yy) all sales of tangible personal property and services purchased by
1924	1924	a parent-teacher association or organization, and all sales of tangible
1925	1925	personal property by or on behalf of such association or organization;
1926	1926	(zz) all sales of machinery and equipment purchased by over-the-air,
1927	1927	free access radio or television station that is used directly and primarily for
1928	1928	the purpose of producing a broadcast signal or is such that the failure of
1929	1929	1
1930	1930	2
1931	1931	3
1932	1932	4
1933	1933	5
1934	1934	6
1935	1935	7
1936	1936	8
1937	1937	9
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1939	1939	11
1940	1940	12
1941	1941	13
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1944	1944	16
1945	1945	17
1946	1946	18
1947	1947	19
1948	1948	20
1949	1949	21
1950	1950	22
1951	1951	23
1952	1952	24
1953	1953	25
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1956	1956	28
1957	1957	29
1958	1958	30
1959	1959	31
1960	1960	32
1961	1961	33
1962	1962	34
1963	1963	35
1964	1964	36
1965	1965	37
1966	1966	38
1967	1967	39
1968	1968	40
1969	1969	41
1970	1970	42
1971	1971	43 SB 51 24
1972	1972	the machinery or equipment to operate would cause broadcasting to cease.
1973	1973	For purposes of this subsection, machinery and equipment shall include,
1974	1974	but not be limited to, that required by rules and regulations of the federal
1975	1975	communications commission, and all sales of electricity which are
1976	1976	essential or necessary for the purpose of producing a broadcast signal or is
1977	1977	such that the failure of the electricity would cause broadcasting to cease;
1978	1978	(aaa) all sales of tangible personal property and services purchased by
1979	1979	a religious organization that is exempt from federal income taxation
1980	1980	pursuant to section 501(c)(3) of the federal internal revenue code, and used
1981	1981	exclusively for religious purposes, and all sales of tangible personal
1982	1982	property or services purchased by a contractor for the purpose of
1983	1983	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
1984	1984	furnishing or remodeling facilities for any such organization that would be
1985	1985	exempt from taxation under the provisions of this section if purchased
1986	1986	directly by such organization. Nothing in this subsection shall be deemed
1987	1987	to exempt the purchase of any construction machinery, equipment or tools
1988	1988	used in the constructing, equipping, reconstructing, maintaining, repairing,
1989	1989	enlarging, furnishing or remodeling facilities for any such organization.
1990	1990	When any such organization shall contract for the purpose of constructing,
1991	1991	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
1992	1992	remodeling facilities, it shall obtain from the state and furnish to the
1993	1993	contractor an exemption certificate for the project involved, and the
1994	1994	contractor may purchase materials for incorporation in such project. The
1995	1995	contractor shall furnish the number of such certificate to all suppliers from
1996	1996	whom such purchases are made, and such suppliers shall execute invoices
1997	1997	covering the same bearing the number of such certificate. Upon
1998	1998	completion of the project the contractor shall furnish to such organization
1999	1999	concerned a sworn statement, on a form to be provided by the director of
2000	2000	taxation, that all purchases so made were entitled to exemption under this
2001	2001	subsection. All invoices shall be held by the contractor for a period of five
2002	2002	years and shall be subject to audit by the director of taxation. If any
2003	2003	materials purchased under such a certificate are found not to have been
2004	2004	incorporated in the building or other project or not to have been returned
2005	2005	for credit or the sales or compensating tax otherwise imposed upon such
2006	2006	materials that will not be so incorporated in the building or other project
2007	2007	reported and paid by such contractor to the director of taxation not later
2008	2008	than the 20
2009	2009	th
2010	2010	day of the month following the close of the month in which it
2011	2011	shall be determined that such materials will not be used for the purpose for
2012	2012	which such certificate was issued, such organization concerned shall be
2013	2013	liable for tax on all materials purchased for the project, and upon payment
2014	2014	thereof it may recover the same from the contractor together with
2015	2015	reasonable attorney fees. Any contractor or any agent, employee or
2016	2016	subcontractor thereof, who shall use or otherwise dispose of any materials
2017	2017	1
2018	2018	2
2019	2019	3
2020	2020	4
2021	2021	5
2022	2022	6
2023	2023	7
2024	2024	8
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2026	2026	10
2027	2027	11
2028	2028	12
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2030	2030	14
2031	2031	15
2032	2032	16
2033	2033	17
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2035	2035	19
2036	2036	20
2037	2037	21
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2048	2048	32
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2051	2051	35
2052	2052	36
2053	2053	37
2054	2054	38
2055	2055	39
2056	2056	40
2057	2057	41
2058	2058	42
2059	2059	43 SB 51 25
2060	2060	purchased under such a certificate for any purpose other than that for
2061	2061	which such a certificate is issued without the payment of the sales or
2062	2062	compensating tax otherwise imposed upon such materials, shall be guilty
2063	2063	of a misdemeanor and, upon conviction therefor, shall be subject to the
2064	2064	penalties provided for in K.S.A. 79-3615(h), and amendments thereto.
2065	2065	Sales tax paid on and after July 1, 1998, but prior to the effective date of
2066	2066	this act upon the gross receipts received from any sale exempted by the
2067	2067	amendatory provisions of this subsection shall be refunded. Each claim for
2068	2068	a sales tax refund shall be verified and submitted to the director of taxation
2069	2069	upon forms furnished by the director and shall be accompanied by any
2070	2070	additional documentation required by the director. The director shall
2071	2071	review each claim and shall refund that amount of sales tax paid as
2072	2072	determined under the provisions of this subsection. All refunds shall be
2073	2073	paid from the sales tax refund fund upon warrants of the director of
2074	2074	accounts and reports pursuant to vouchers approved by the director or the
2075	2075	director's designee;
2076	2076	(bbb) all sales of food for human consumption by an organization that
2077	2077	is exempt from federal income taxation pursuant to section 501(c)(3) of
2078	2078	the federal internal revenue code of 1986, pursuant to a food distribution
2079	2079	program that offers such food at a price below cost in exchange for the
2080	2080	performance of community service by the purchaser thereof;
2081	2081	(ccc) on and after July 1, 1999, all sales of tangible personal property
2082	2082	and services purchased by a primary care clinic or health center the
2083	2083	primary purpose of which is to provide services to medically underserved
2084	2084	individuals and families, and that is exempt from federal income taxation
2085	2085	pursuant to section 501(c)(3) of the federal internal revenue code, and all
2086	2086	sales of tangible personal property or services purchased by a contractor
2087	2087	for the purpose of constructing, equipping, reconstructing, maintaining,
2088	2088	repairing, enlarging, furnishing or remodeling facilities for any such clinic
2089	2089	or center that would be exempt from taxation under the provisions of this
2090	2090	section if purchased directly by such clinic or center, except that for
2091	2091	taxable years commencing after December 31, 2013, this subsection shall
2092	2092	not apply to any sales of such tangible personal property and services
2093	2093	purchased by a primary care clinic or health center which performs any
2094	2094	abortion, as defined in K.S.A. 65-6701, and amendments thereto. Nothing
2095	2095	in this subsection shall be deemed to exempt the purchase of any
2096	2096	construction machinery, equipment or tools used in the constructing,
2097	2097	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2098	2098	remodeling facilities for any such clinic or center. When any such clinic or
2099	2099	center shall contract for the purpose of constructing, equipping,
2100	2100	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2101	2101	facilities, it shall obtain from the state and furnish to the contractor an
2102	2102	exemption certificate for the project involved, and the contractor may
2103	2103	1
2104	2104	2
2105	2105	3
2106	2106	4
2107	2107	5
2108	2108	6
2109	2109	7
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2111	2111	9
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2117	2117	15
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2119	2119	17
2120	2120	18
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2123	2123	21
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2128	2128	26
2129	2129	27
2130	2130	28
2131	2131	29
2132	2132	30
2133	2133	31
2134	2134	32
2135	2135	33
2136	2136	34
2137	2137	35
2138	2138	36
2139	2139	37
2140	2140	38
2141	2141	39
2142	2142	40
2143	2143	41
2144	2144	42
2145	2145	43 SB 51 26
2146	2146	purchase materials for incorporation in such project. The contractor shall
2147	2147	furnish the number of such certificate to all suppliers from whom such
2148	2148	purchases are made, and such suppliers shall execute invoices covering the
2149	2149	same bearing the number of such certificate. Upon completion of the
2150	2150	project the contractor shall furnish to such clinic or center concerned a
2151	2151	sworn statement, on a form to be provided by the director of taxation, that
2152	2152	all purchases so made were entitled to exemption under this subsection.
2153	2153	All invoices shall be held by the contractor for a period of five years and
2154	2154	shall be subject to audit by the director of taxation. If any materials
2155	2155	purchased under such a certificate are found not to have been incorporated
2156	2156	in the building or other project or not to have been returned for credit or
2157	2157	the sales or compensating tax otherwise imposed upon such materials that
2158	2158	will not be so incorporated in the building or other project reported and
2159	2159	paid by such contractor to the director of taxation not later than the 20
2160	2160	th
2161	2161	day of the month following the close of the month in which it shall be
2162	2162	determined that such materials will not be used for the purpose for which
2163	2163	such certificate was issued, such clinic or center concerned shall be liable
2164	2164	for tax on all materials purchased for the project, and upon payment
2165	2165	thereof it may recover the same from the contractor together with
2166	2166	reasonable attorney fees. Any contractor or any agent, employee or
2167	2167	subcontractor thereof, who shall use or otherwise dispose of any materials
2168	2168	purchased under such a certificate for any purpose other than that for
2169	2169	which such a certificate is issued without the payment of the sales or
2170	2170	compensating tax otherwise imposed upon such materials, shall be guilty
2171	2171	of a misdemeanor and, upon conviction therefor, shall be subject to the
2172	2172	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2173	2173	(ddd) on and after January 1, 1999, and before January 1, 2000, all
2174	2174	sales of materials and services purchased by any class II or III railroad as
2175	2175	classified by the federal surface transportation board for the construction,
2176	2176	renovation, repair or replacement of class II or III railroad track and
2177	2177	facilities used directly in interstate commerce. In the event any such track
2178	2178	or facility for which materials and services were purchased sales tax
2179	2179	exempt is not operational for five years succeeding the allowance of such
2180	2180	exemption, the total amount of sales tax that would have been payable
2181	2181	except for the operation of this subsection shall be recouped in accordance
2182	2182	with rules and regulations adopted for such purpose by the secretary of
2183	2183	revenue;
2184	2184	(eee) on and after January 1, 1999, and before January 1, 2001, all
2185	2185	sales of materials and services purchased for the original construction,
2186	2186	reconstruction, repair or replacement of grain storage facilities, including
2187	2187	railroad sidings providing access thereto;
2188	2188	(fff) all sales of material handling equipment, racking systems and
2189	2189	other related machinery and equipment that is used for the handling,
2190	2190	1
2191	2191	2
2192	2192	3
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2221	2221	32
2222	2222	33
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2224	2224	35
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2226	2226	37
2227	2227	38
2228	2228	39
2229	2229	40
2230	2230	41
2231	2231	42
2232	2232	43 SB 51 27
2233	2233	movement or storage of tangible personal property in a warehouse or
2234	2234	distribution facility in this state; all sales of installation, repair and
2235	2235	maintenance services performed on such machinery and equipment; and
2236	2236	all sales of repair and replacement parts for such machinery and
2237	2237	equipment. For purposes of this subsection, a warehouse or distribution
2238	2238	facility means a single, fixed location that consists of buildings or
2239	2239	structures in a contiguous area where storage or distribution operations are
2240	2240	conducted that are separate and apart from the business' retail operations,
2241	2241	if any, and that do not otherwise qualify for exemption as occurring at a
2242	2242	manufacturing or processing plant or facility. Material handling and
2243	2243	storage equipment shall include aeration, dust control, cleaning, handling
2244	2244	and other such equipment that is used in a public grain warehouse or other
2245	2245	commercial grain storage facility, whether used for grain handling, grain
2246	2246	storage, grain refining or processing, or other grain treatment operation;
2247	2247	(ggg) all sales of tangible personal property and services purchased
2248	2248	by or on behalf of the Kansas academy of science, which is exempt from
2249	2249	federal income taxation pursuant to section 501(c)(3) of the federal
2250	2250	internal revenue code of 1986, and used solely by such academy for the
2251	2251	preparation, publication and dissemination of education materials;
2252	2252	(hhh) all sales of tangible personal property and services purchased
2253	2253	by or on behalf of all domestic violence shelters that are member agencies
2254	2254	of the Kansas coalition against sexual and domestic violence;
2255	2255	(iii) all sales of personal property and services purchased by an
2256	2256	organization that is exempt from federal income taxation pursuant to
2257	2257	section 501(c)(3) of the federal internal revenue code of 1986, and such
2258	2258	personal property and services are used by any such organization in the
2259	2259	collection, storage and distribution of food products to nonprofit
2260	2260	organizations that distribute such food products to persons pursuant to a
2261	2261	food distribution program on a charitable basis without fee or charge, and
2262	2262	all sales of tangible personal property or services purchased by a
2263	2263	contractor for the purpose of constructing, equipping, reconstructing,
2264	2264	maintaining, repairing, enlarging, furnishing or remodeling facilities used
2265	2265	for the collection and storage of such food products for any such
2266	2266	organization which is exempt from federal income taxation pursuant to
2267	2267	section 501(c)(3) of the federal internal revenue code of 1986, that would
2268	2268	be exempt from taxation under the provisions of this section if purchased
2269	2269	directly by such organization. Nothing in this subsection shall be deemed
2270	2270	to exempt the purchase of any construction machinery, equipment or tools
2271	2271	used in the constructing, equipping, reconstructing, maintaining, repairing,
2272	2272	enlarging, furnishing or remodeling facilities for any such organization.
2273	2273	When any such organization shall contract for the purpose of constructing,
2274	2274	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2275	2275	remodeling facilities, it shall obtain from the state and furnish to the
2276	2276	1
2277	2277	2
2278	2278	3
2279	2279	4
2280	2280	5
2281	2281	6
2282	2282	7
2283	2283	8
2284	2284	9
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2314	2314	39
2315	2315	40
2316	2316	41
2317	2317	42
2318	2318	43 SB 51 28
2319	2319	contractor an exemption certificate for the project involved, and the
2320	2320	contractor may purchase materials for incorporation in such project. The
2321	2321	contractor shall furnish the number of such certificate to all suppliers from
2322	2322	whom such purchases are made, and such suppliers shall execute invoices
2323	2323	covering the same bearing the number of such certificate. Upon
2324	2324	completion of the project the contractor shall furnish to such organization
2325	2325	concerned a sworn statement, on a form to be provided by the director of
2326	2326	taxation, that all purchases so made were entitled to exemption under this
2327	2327	subsection. All invoices shall be held by the contractor for a period of five
2328	2328	years and shall be subject to audit by the director of taxation. If any
2329	2329	materials purchased under such a certificate are found not to have been
2330	2330	incorporated in such facilities or not to have been returned for credit or the
2331	2331	sales or compensating tax otherwise imposed upon such materials that will
2332	2332	not be so incorporated in such facilities reported and paid by such
2333	2333	contractor to the director of taxation not later than the 20
2334	2334	th
2335	2335	day of the
2336	2336	month following the close of the month in which it shall be determined
2337	2337	that such materials will not be used for the purpose for which such
2338	2338	certificate was issued, such organization concerned shall be liable for tax
2339	2339	on all materials purchased for the project, and upon payment thereof it
2340	2340	may recover the same from the contractor together with reasonable
2341	2341	attorney fees. Any contractor or any agent, employee or subcontractor
2342	2342	thereof, who shall use or otherwise dispose of any materials purchased
2343	2343	under such a certificate for any purpose other than that for which such a
2344	2344	certificate is issued without the payment of the sales or compensating tax
2345	2345	otherwise imposed upon such materials, shall be guilty of a misdemeanor
2346	2346	and, upon conviction therefor, shall be subject to the penalties provided for
2347	2347	in K.S.A. 79-3615(h), and amendments thereto. Sales tax paid on and after
2348	2348	July 1, 2005, but prior to the effective date of this act upon the gross
2349	2349	receipts received from any sale exempted by the amendatory provisions of
2350	2350	this subsection shall be refunded. Each claim for a sales tax refund shall be
2351	2351	verified and submitted to the director of taxation upon forms furnished by
2352	2352	the director and shall be accompanied by any additional documentation
2353	2353	required by the director. The director shall review each claim and shall
2354	2354	refund that amount of sales tax paid as determined under the provisions of
2355	2355	this subsection. All refunds shall be paid from the sales tax refund fund
2356	2356	upon warrants of the director of accounts and reports pursuant to vouchers
2357	2357	approved by the director or the director's designee;
2358	2358	(jjj) all sales of dietary supplements dispensed pursuant to a
2359	2359	prescription order by a licensed practitioner or a mid-level practitioner as
2360	2360	defined by K.S.A. 65-1626, and amendments thereto. As used in this
2361	2361	subsection, "dietary supplement" means any product, other than tobacco,
2362	2362	intended to supplement the diet that: (1) Contains one or more of the
2363	2363	following dietary ingredients: A vitamin, a mineral, an herb or other
2364	2364	1
2365	2365	2
2366	2366	3
2367	2367	4
2368	2368	5
2369	2369	6
2370	2370	7
2371	2371	8
2372	2372	9
2373	2373	10
2374	2374	11
2375	2375	12
2376	2376	13
2377	2377	14
2378	2378	15
2379	2379	16
2380	2380	17
2381	2381	18
2382	2382	19
2383	2383	20
2384	2384	21
2385	2385	22
2386	2386	23
2387	2387	24
2388	2388	25
2389	2389	26
2390	2390	27
2391	2391	28
2392	2392	29
2393	2393	30
2394	2394	31
2395	2395	32
2396	2396	33
2397	2397	34
2398	2398	35
2399	2399	36
2400	2400	37
2401	2401	38
2402	2402	39
2403	2403	40
2404	2404	41
2405	2405	42
2406	2406	43 SB 51 29
2407	2407	botanical, an amino acid, a dietary substance for use by humans to
2408	2408	supplement the diet by increasing the total dietary intake or a concentrate,
2409	2409	metabolite, constituent, extract or combination of any such ingredient; (2)
2410	2410	is intended for ingestion in tablet, capsule, powder, softgel, gelcap or
2411	2411	liquid form, or if not intended for ingestion, in such a form, is not
2412	2412	represented as conventional food and is not represented for use as a sole
2413	2413	item of a meal or of the diet; and (3) is required to be labeled as a dietary
2414	2414	supplement, identifiable by the supplemental facts box found on the label
2415	2415	and as required pursuant to 21 C.F.R. § 101.36;
2416	2416	(lll) all sales of tangible personal property and services purchased by
2417	2417	special olympics Kansas, inc. for the purpose of providing year-round
2418	2418	sports training and athletic competition in a variety of olympic-type sports
2419	2419	for individuals with intellectual disabilities by giving them continuing
2420	2420	opportunities to develop physical fitness, demonstrate courage, experience
2421	2421	joy and participate in a sharing of gifts, skills and friendship with their
2422	2422	families, other special olympics athletes and the community, and activities
2423	2423	provided or sponsored by such organization, and all sales of tangible
2424	2424	personal property by or on behalf of any such organization;
2425	2425	(mmm) all sales of tangible personal property purchased by or on
2426	2426	behalf of the Marillac center, inc., which is exempt from federal income
2427	2427	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
2428	2428	for the purpose of providing psycho-social-biological and special
2429	2429	education services to children, and all sales of any such property by or on
2430	2430	behalf of such organization for such purpose;
2431	2431	(nnn) all sales of tangible personal property and services purchased
2432	2432	by the west Sedgwick county-sunrise rotary club and sunrise charitable
2433	2433	fund for the purpose of constructing a boundless playground which is an
2434	2434	integrated, barrier free and developmentally advantageous play
2435	2435	environment for children of all abilities and disabilities;
2436	2436	(ooo) all sales of tangible personal property by or on behalf of a
2437	2437	public library serving the general public and supported in whole or in part
2438	2438	with tax money or a not-for-profit organization whose purpose is to raise
2439	2439	funds for or provide services or other benefits to any such public library;
2440	2440	(ppp) all sales of tangible personal property and services purchased
2441	2441	by or on behalf of a homeless shelter that is exempt from federal income
2442	2442	taxation pursuant to section 501(c)(3) of the federal income tax code of
2443	2443	1986, and used by any such homeless shelter to provide emergency and
2444	2444	transitional housing for individuals and families experiencing
2445	2445	homelessness, and all sales of any such property by or on behalf of any
2446	2446	such homeless shelter for any such purpose;
2447	2447	(qqq) all sales of tangible personal property and services purchased
2448	2448	by TLC for children and families, inc., hereinafter referred to as TLC,
2449	2449	which is exempt from federal income taxation pursuant to section 501(c)
2450	2450	1
2451	2451	2
2452	2452	3
2453	2453	4
2454	2454	5
2455	2455	6
2456	2456	7
2457	2457	8
2458	2458	9
2459	2459	10
2460	2460	11
2461	2461	12
2462	2462	13
2463	2463	14
2464	2464	15
2465	2465	16
2466	2466	17
2467	2467	18
2468	2468	19
2469	2469	20
2470	2470	21
2471	2471	22
2472	2472	23
2473	2473	24
2474	2474	25
2475	2475	26
2476	2476	27
2477	2477	28
2478	2478	29
2479	2479	30
2480	2480	31
2481	2481	32
2482	2482	33
2483	2483	34
2484	2484	35
2485	2485	36
2486	2486	37
2487	2487	38
2488	2488	39
2489	2489	40
2490	2490	41
2491	2491	42
2492	2492	43 SB 51 30
2493	2493	(3) of the federal internal revenue code of 1986, and such property and
2494	2494	services are used for the purpose of providing emergency shelter and
2495	2495	treatment for abused and neglected children as well as meeting additional
2496	2496	critical needs for children, juveniles and family, and all sales of any such
2497	2497	property by or on behalf of TLC for any such purpose; and all sales of
2498	2498	tangible personal property or services purchased by a contractor for the
2499	2499	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2500	2500	remodeling facilities for the operation of services for TLC for any such
2501	2501	purpose that would be exempt from taxation under the provisions of this
2502	2502	section if purchased directly by TLC. Nothing in this subsection shall be
2503	2503	deemed to exempt the purchase of any construction machinery, equipment
2504	2504	or tools used in the constructing, maintaining, repairing, enlarging,
2505	2505	furnishing or remodeling such facilities for TLC. When TLC contracts for
2506	2506	the purpose of constructing, maintaining, repairing, enlarging, furnishing
2507	2507	or remodeling such facilities, it shall obtain from the state and furnish to
2508	2508	the contractor an exemption certificate for the project involved, and the
2509	2509	contractor may purchase materials for incorporation in such project. The
2510	2510	contractor shall furnish the number of such certificate to all suppliers from
2511	2511	whom such purchases are made, and such suppliers shall execute invoices
2512	2512	covering the same bearing the number of such certificate. Upon
2513	2513	completion of the project the contractor shall furnish to TLC a sworn
2514	2514	statement, on a form to be provided by the director of taxation, that all
2515	2515	purchases so made were entitled to exemption under this subsection. All
2516	2516	invoices shall be held by the contractor for a period of five years and shall
2517	2517	be subject to audit by the director of taxation. If any materials purchased
2518	2518	under such a certificate are found not to have been incorporated in the
2519	2519	building or other project or not to have been returned for credit or the sales
2520	2520	or compensating tax otherwise imposed upon such materials that will not
2521	2521	be so incorporated in the building or other project reported and paid by
2522	2522	such contractor to the director of taxation not later than the 20
2523	2523	th
2524	2524	day of the
2525	2525	month following the close of the month in which it shall be determined
2526	2526	that such materials will not be used for the purpose for which such
2527	2527	certificate was issued, TLC shall be liable for tax on all materials
2528	2528	purchased for the project, and upon payment thereof it may recover the
2529	2529	same from the contractor together with reasonable attorney fees. Any
2530	2530	contractor or any agent, employee or subcontractor thereof, who shall use
2531	2531	or otherwise dispose of any materials purchased under such a certificate
2532	2532	for any purpose other than that for which such a certificate is issued
2533	2533	without the payment of the sales or compensating tax otherwise imposed
2534	2534	upon such materials, shall be guilty of a misdemeanor and, upon
2535	2535	conviction therefor, shall be subject to the penalties provided for in K.S.A.
2536	2536	79-3615(h), and amendments thereto;
2537	2537	(rrr) all sales of tangible personal property and services purchased by
2538	2538	1
2539	2539	2
2540	2540	3
2541	2541	4
2542	2542	5
2543	2543	6
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2546	2546	9
2547	2547	10
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2550	2550	13
2551	2551	14
2552	2552	15
2553	2553	16
2554	2554	17
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2556	2556	19
2557	2557	20
2558	2558	21
2559	2559	22
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2562	2562	25
2563	2563	26
2564	2564	27
2565	2565	28
2566	2566	29
2567	2567	30
2568	2568	31
2569	2569	32
2570	2570	33
2571	2571	34
2572	2572	35
2573	2573	36
2574	2574	37
2575	2575	38
2576	2576	39
2577	2577	40
2578	2578	41
2579	2579	42
2580	2580	43 SB 51 31
2581	2581	any county law library maintained pursuant to law and sales of tangible
2582	2582	personal property and services purchased by an organization that would
2583	2583	have been exempt from taxation under the provisions of this subsection if
2584	2584	purchased directly by the county law library for the purpose of providing
2585	2585	legal resources to attorneys, judges, students and the general public, and
2586	2586	all sales of any such property by or on behalf of any such county law
2587	2587	library;
2588	2588	(sss) all sales of tangible personal property and services purchased by
2589	2589	catholic charities or youthville, hereinafter referred to as charitable family
2590	2590	providers, which is exempt from federal income taxation pursuant to
2591	2591	section 501(c)(3) of the federal internal revenue code of 1986, and which
2592	2592	such property and services are used for the purpose of providing
2593	2593	emergency shelter and treatment for abused and neglected children as well
2594	2594	as meeting additional critical needs for children, juveniles and family, and
2595	2595	all sales of any such property by or on behalf of charitable family
2596	2596	providers for any such purpose; and all sales of tangible personal property
2597	2597	or services purchased by a contractor for the purpose of constructing,
2598	2598	maintaining, repairing, enlarging, furnishing or remodeling facilities for
2599	2599	the operation of services for charitable family providers for any such
2600	2600	purpose which would be exempt from taxation under the provisions of this
2601	2601	section if purchased directly by charitable family providers. Nothing in
2602	2602	this subsection shall be deemed to exempt the purchase of any construction
2603	2603	machinery, equipment or tools used in the constructing, maintaining,
2604	2604	repairing, enlarging, furnishing or remodeling such facilities for charitable
2605	2605	family providers. When charitable family providers contracts for the
2606	2606	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2607	2607	remodeling such facilities, it shall obtain from the state and furnish to the
2608	2608	contractor an exemption certificate for the project involved, and the
2609	2609	contractor may purchase materials for incorporation in such project. The
2610	2610	contractor shall furnish the number of such certificate to all suppliers from
2611	2611	whom such purchases are made, and such suppliers shall execute invoices
2612	2612	covering the same bearing the number of such certificate. Upon
2613	2613	completion of the project the contractor shall furnish to charitable family
2614	2614	providers a sworn statement, on a form to be provided by the director of
2615	2615	taxation, that all purchases so made were entitled to exemption under this
2616	2616	subsection. All invoices shall be held by the contractor for a period of five
2617	2617	years and shall be subject to audit by the director of taxation. If any
2618	2618	materials purchased under such a certificate are found not to have been
2619	2619	incorporated in the building or other project or not to have been returned
2620	2620	for credit or the sales or compensating tax otherwise imposed upon such
2621	2621	materials that will not be so incorporated in the building or other project
2622	2622	reported and paid by such contractor to the director of taxation not later
2623	2623	than the 20
2624	2624	th
2625	2625	day of the month following the close of the month in which it
2626	2626	1
2627	2627	2
2628	2628	3
2629	2629	4
2630	2630	5
2631	2631	6
2632	2632	7
2633	2633	8
2634	2634	9
2635	2635	10
2636	2636	11
2637	2637	12
2638	2638	13
2639	2639	14
2640	2640	15
2641	2641	16
2642	2642	17
2643	2643	18
2644	2644	19
2645	2645	20
2646	2646	21
2647	2647	22
2648	2648	23
2649	2649	24
2650	2650	25
2651	2651	26
2652	2652	27
2653	2653	28
2654	2654	29
2655	2655	30
2656	2656	31
2657	2657	32
2658	2658	33
2659	2659	34
2660	2660	35
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2662	2662	37
2663	2663	38
2664	2664	39
2665	2665	40
2666	2666	41
2667	2667	42
2668	2668	43 SB 51 32
2669	2669	shall be determined that such materials will not be used for the purpose for
2670	2670	which such certificate was issued, charitable family providers shall be
2671	2671	liable for tax on all materials purchased for the project, and upon payment
2672	2672	thereof it may recover the same from the contractor together with
2673	2673	reasonable attorney fees. Any contractor or any agent, employee or
2674	2674	subcontractor thereof, who shall use or otherwise dispose of any materials
2675	2675	purchased under such a certificate for any purpose other than that for
2676	2676	which such a certificate is issued without the payment of the sales or
2677	2677	compensating tax otherwise imposed upon such materials, shall be guilty
2678	2678	of a misdemeanor and, upon conviction therefor, shall be subject to the
2679	2679	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2680	2680	(ttt) all sales of tangible personal property or services purchased by a
2681	2681	contractor for a project for the purpose of restoring, constructing,
2682	2682	equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
2683	2683	remodeling a home or facility owned by a nonprofit museum that has been
2684	2684	granted an exemption pursuant to subsection (qq), which such home or
2685	2685	facility is located in a city that has been designated as a qualified
2686	2686	hometown pursuant to the provisions of K.S.A. 75-5071 et seq., and
2687	2687	amendments thereto, and which such project is related to the purposes of
2688	2688	K.S.A. 75-5071 et seq., and amendments thereto, and that would be
2689	2689	exempt from taxation under the provisions of this section if purchased
2690	2690	directly by such nonprofit museum. Nothing in this subsection shall be
2691	2691	deemed to exempt the purchase of any construction machinery, equipment
2692	2692	or tools used in the restoring, constructing, equipping, reconstructing,
2693	2693	maintaining, repairing, enlarging, furnishing or remodeling a home or
2694	2694	facility for any such nonprofit museum. When any such nonprofit museum
2695	2695	shall contract for the purpose of restoring, constructing, equipping,
2696	2696	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2697	2697	a home or facility, it shall obtain from the state and furnish to the
2698	2698	contractor an exemption certificate for the project involved, and the
2699	2699	contractor may purchase materials for incorporation in such project. The
2700	2700	contractor shall furnish the number of such certificates to all suppliers
2701	2701	from whom such purchases are made, and such suppliers shall execute
2702	2702	invoices covering the same bearing the number of such certificate. Upon
2703	2703	completion of the project, the contractor shall furnish to such nonprofit
2704	2704	museum a sworn statement on a form to be provided by the director of
2705	2705	taxation that all purchases so made were entitled to exemption under this
2706	2706	subsection. All invoices shall be held by the contractor for a period of five
2707	2707	years and shall be subject to audit by the director of taxation. If any
2708	2708	materials purchased under such a certificate are found not to have been
2709	2709	incorporated in the building or other project or not to have been returned
2710	2710	for credit or the sales or compensating tax otherwise imposed upon such
2711	2711	materials that will not be so incorporated in a home or facility or other
2712	2712	1
2713	2713	2
2714	2714	3
2715	2715	4
2716	2716	5
2717	2717	6
2718	2718	7
2719	2719	8
2720	2720	9
2721	2721	10
2722	2722	11
2723	2723	12
2724	2724	13
2725	2725	14
2726	2726	15
2727	2727	16
2728	2728	17
2729	2729	18
2730	2730	19
2731	2731	20
2732	2732	21
2733	2733	22
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2735	2735	24
2736	2736	25
2737	2737	26
2738	2738	27
2739	2739	28
2740	2740	29
2741	2741	30
2742	2742	31
2743	2743	32
2744	2744	33
2745	2745	34
2746	2746	35
2747	2747	36
2748	2748	37
2749	2749	38
2750	2750	39
2751	2751	40
2752	2752	41
2753	2753	42
2754	2754	43 SB 51 33
2755	2755	project reported and paid by such contractor to the director of taxation not
2756	2756	later than the 20
2757	2757	th
2758	2758	day of the month following the close of the month in
2759	2759	which it shall be determined that such materials will not be used for the
2760	2760	purpose for which such certificate was issued, such nonprofit museum
2761	2761	shall be liable for tax on all materials purchased for the project, and upon
2762	2762	payment thereof it may recover the same from the contractor together with
2763	2763	reasonable attorney fees. Any contractor or any agent, employee or
2764	2764	subcontractor thereof, who shall use or otherwise dispose of any materials
2765	2765	purchased under such a certificate for any purpose other than that for
2766	2766	which such a certificate is issued without the payment of the sales or
2767	2767	compensating tax otherwise imposed upon such materials, shall be guilty
2768	2768	of a misdemeanor and, upon conviction therefor, shall be subject to the
2769	2769	penalties provided for in K.S.A. 79-3615(h), and amendments thereto;
2770	2770	(uuu) all sales of tangible personal property and services purchased
2771	2771	by Kansas children's service league, hereinafter referred to as KCSL,
2772	2772	which is exempt from federal income taxation pursuant to section 501(c)
2773	2773	(3) of the federal internal revenue code of 1986, and which such property
2774	2774	and services are used for the purpose of providing for the prevention and
2775	2775	treatment of child abuse and maltreatment as well as meeting additional
2776	2776	critical needs for children, juveniles and family, and all sales of any such
2777	2777	property by or on behalf of KCSL for any such purpose; and all sales of
2778	2778	tangible personal property or services purchased by a contractor for the
2779	2779	purpose of constructing, maintaining, repairing, enlarging, furnishing or
2780	2780	remodeling facilities for the operation of services for KCSL for any such
2781	2781	purpose that would be exempt from taxation under the provisions of this
2782	2782	section if purchased directly by KCSL. Nothing in this subsection shall be
2783	2783	deemed to exempt the purchase of any construction machinery, equipment
2784	2784	or tools used in the constructing, maintaining, repairing, enlarging,
2785	2785	furnishing or remodeling such facilities for KCSL. When KCSL contracts
2786	2786	for the purpose of constructing, maintaining, repairing, enlarging,
2787	2787	furnishing or remodeling such facilities, it shall obtain from the state and
2788	2788	furnish to the contractor an exemption certificate for the project involved,
2789	2789	and the contractor may purchase materials for incorporation in such
2790	2790	project. The contractor shall furnish the number of such certificate to all
2791	2791	suppliers from whom such purchases are made, and such suppliers shall
2792	2792	execute invoices covering the same bearing the number of such certificate.
2793	2793	Upon completion of the project the contractor shall furnish to KCSL a
2794	2794	sworn statement, on a form to be provided by the director of taxation, that
2795	2795	all purchases so made were entitled to exemption under this subsection.
2796	2796	All invoices shall be held by the contractor for a period of five years and
2797	2797	shall be subject to audit by the director of taxation. If any materials
2798	2798	purchased under such a certificate are found not to have been incorporated
2799	2799	in the building or other project or not to have been returned for credit or
2800	2800	1
2801	2801	2
2802	2802	3
2803	2803	4
2804	2804	5
2805	2805	6
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2808	2808	9
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2822	2822	23
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2838	2838	39
2839	2839	40
2840	2840	41
2841	2841	42
2842	2842	43 SB 51 34
2843	2843	the sales or compensating tax otherwise imposed upon such materials that
2844	2844	will not be so incorporated in the building or other project reported and
2845	2845	paid by such contractor to the director of taxation not later than the 20
2846	2846	th
2847	2847	day of the month following the close of the month in which it shall be
2848	2848	determined that such materials will not be used for the purpose for which
2849	2849	such certificate was issued, KCSL shall be liable for tax on all materials
2850	2850	purchased for the project, and upon payment thereof it may recover the
2851	2851	same from the contractor together with reasonable attorney fees. Any
2852	2852	contractor or any agent, employee or subcontractor thereof, who shall use
2853	2853	or otherwise dispose of any materials purchased under such a certificate
2854	2854	for any purpose other than that for which such a certificate is issued
2855	2855	without the payment of the sales or compensating tax otherwise imposed
2856	2856	upon such materials, shall be guilty of a misdemeanor and, upon
2857	2857	conviction therefor, shall be subject to the penalties provided for in K.S.A.
2858	2858	79-3615(h), and amendments thereto;
2859	2859	(vvv) all sales of tangible personal property or services, including the
2860	2860	renting and leasing of tangible personal property or services, purchased by
2861	2861	jazz in the woods, inc., a Kansas corporation that is exempt from federal
2862	2862	income taxation pursuant to section 501(c)(3) of the federal internal
2863	2863	revenue code, for the purpose of providing jazz in the woods, an event
2864	2864	benefiting children-in-need and other nonprofit charities assisting such
2865	2865	children, and all sales of any such property by or on behalf of such
2866	2866	organization for such purpose;
2867	2867	(www) all sales of tangible personal property purchased by or on
2868	2868	behalf of the Frontenac education foundation, which is exempt from
2869	2869	federal income taxation pursuant to section 501(c)(3) of the federal
2870	2870	internal revenue code, for the purpose of providing education support for
2871	2871	students, and all sales of any such property by or on behalf of such
2872	2872	organization for such purpose;
2873	2873	(xxx) all sales of personal property and services purchased by the
2874	2874	booth theatre foundation, inc., an organization, which is exempt from
2875	2875	federal income taxation pursuant to section 501(c)(3) of the federal
2876	2876	internal revenue code of 1986, and which such personal property and
2877	2877	services are used by any such organization in the constructing, equipping,
2878	2878	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2879	2879	of the booth theatre, and all sales of tangible personal property or services
2880	2880	purchased by a contractor for the purpose of constructing, equipping,
2881	2881	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2882	2882	the booth theatre for such organization, that would be exempt from
2883	2883	taxation under the provisions of this section if purchased directly by such
2884	2884	organization. Nothing in this subsection shall be deemed to exempt the
2885	2885	purchase of any construction machinery, equipment or tools used in the
2886	2886	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
2887	2887	1
2888	2888	2
2889	2889	3
2890	2890	4
2891	2891	5
2892	2892	6
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2899	2899	13
2900	2900	14
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2903	2903	17
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2916	2916	30
2917	2917	31
2918	2918	32
2919	2919	33
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2921	2921	35
2922	2922	36
2923	2923	37
2924	2924	38
2925	2925	39
2926	2926	40
2927	2927	41
2928	2928	42
2929	2929	43 SB 51 35
2930	2930	furnishing or remodeling facilities for any such organization. When any
2931	2931	such organization shall contract for the purpose of constructing, equipping,
2932	2932	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
2933	2933	facilities, it shall obtain from the state and furnish to the contractor an
2934	2934	exemption certificate for the project involved, and the contractor may
2935	2935	purchase materials for incorporation in such project. The contractor shall
2936	2936	furnish the number of such certificate to all suppliers from whom such
2937	2937	purchases are made, and such suppliers shall execute invoices covering the
2938	2938	same bearing the number of such certificate. Upon completion of the
2939	2939	project the contractor shall furnish to such organization concerned a sworn
2940	2940	statement, on a form to be provided by the director of taxation, that all
2941	2941	purchases so made were entitled to exemption under this subsection. All
2942	2942	invoices shall be held by the contractor for a period of five years and shall
2943	2943	be subject to audit by the director of taxation. If any materials purchased
2944	2944	under such a certificate are found not to have been incorporated in such
2945	2945	facilities or not to have been returned for credit or the sales or
2946	2946	compensating tax otherwise imposed upon such materials that will not be
2947	2947	so incorporated in such facilities reported and paid by such contractor to
2948	2948	the director of taxation not later than the 20
2949	2949	th
2950	2950	day of the month following
2951	2951	the close of the month in which it shall be determined that such materials
2952	2952	will not be used for the purpose for which such certificate was issued, such
2953	2953	organization concerned shall be liable for tax on all materials purchased
2954	2954	for the project, and upon payment thereof it may recover the same from
2955	2955	the contractor together with reasonable attorney fees. Any contractor or
2956	2956	any agent, employee or subcontractor thereof, who shall use or otherwise
2957	2957	dispose of any materials purchased under such a certificate for any purpose
2958	2958	other than that for which such a certificate is issued without the payment
2959	2959	of the sales or compensating tax otherwise imposed upon such materials,
2960	2960	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
2961	2961	subject to the penalties provided for in K.S.A. 79-3615(h), and
2962	2962	amendments thereto. Sales tax paid on and after January 1, 2007, but prior
2963	2963	to the effective date of this act upon the gross receipts received from any
2964	2964	sale which would have been exempted by the provisions of this subsection
2965	2965	had such sale occurred after the effective date of this act shall be refunded.
2966	2966	Each claim for a sales tax refund shall be verified and submitted to the
2967	2967	director of taxation upon forms furnished by the director and shall be
2968	2968	accompanied by any additional documentation required by the director.
2969	2969	The director shall review each claim and shall refund that amount of sales
2970	2970	tax paid as determined under the provisions of this subsection. All refunds
2971	2971	shall be paid from the sales tax refund fund upon warrants of the director
2972	2972	of accounts and reports pursuant to vouchers approved by the director or
2973	2973	the director's designee;
2974	2974	(yyy) all sales of tangible personal property and services purchased
2975	2975	1
2976	2976	2
2977	2977	3
2978	2978	4
2979	2979	5
2980	2980	6
2981	2981	7
2982	2982	8
2983	2983	9
2984	2984	10
2985	2985	11
2986	2986	12
2987	2987	13
2988	2988	14
2989	2989	15
2990	2990	16
2991	2991	17
2992	2992	18
2993	2993	19
2994	2994	20
2995	2995	21
2996	2996	22
2997	2997	23
2998	2998	24
2999	2999	25
3000	3000	26
3001	3001	27
3002	3002	28
3003	3003	29
3004	3004	30
3005	3005	31
3006	3006	32
3007	3007	33
3008	3008	34
3009	3009	35
3010	3010	36
3011	3011	37
3012	3012	38
3013	3013	39
3014	3014	40
3015	3015	41
3016	3016	42
3017	3017	43 SB 51 36
3018	3018	by TLC charities foundation, inc., hereinafter referred to as TLC charities,
3019	3019	which is exempt from federal income taxation pursuant to section 501(c)
3020	3020	(3) of the federal internal revenue code of 1986, and which such property
3021	3021	and services are used for the purpose of encouraging private philanthropy
3022	3022	to further the vision, values, and goals of TLC for children and families,
3023	3023	inc.; and all sales of such property and services by or on behalf of TLC
3024	3024	charities for any such purpose and all sales of tangible personal property or
3025	3025	services purchased by a contractor for the purpose of constructing,
3026	3026	maintaining, repairing, enlarging, furnishing or remodeling facilities for
3027	3027	the operation of services for TLC charities for any such purpose that would
3028	3028	be exempt from taxation under the provisions of this section if purchased
3029	3029	directly by TLC charities. Nothing in this subsection shall be deemed to
3030	3030	exempt the purchase of any construction machinery, equipment or tools
3031	3031	used in the constructing, maintaining, repairing, enlarging, furnishing or
3032	3032	remodeling such facilities for TLC charities. When TLC charities contracts
3033	3033	for the purpose of constructing, maintaining, repairing, enlarging,
3034	3034	furnishing or remodeling such facilities, it shall obtain from the state and
3035	3035	furnish to the contractor an exemption certificate for the project involved,
3036	3036	and the contractor may purchase materials for incorporation in such
3037	3037	project. The contractor shall furnish the number of such certificate to all
3038	3038	suppliers from whom such purchases are made, and such suppliers shall
3039	3039	execute invoices covering the same bearing the number of such certificate.
3040	3040	Upon completion of the project the contractor shall furnish to TLC
3041	3041	charities a sworn statement, on a form to be provided by the director of
3042	3042	taxation, that all purchases so made were entitled to exemption under this
3043	3043	subsection. All invoices shall be held by the contractor for a period of five
3044	3044	years and shall be subject to audit by the director of taxation. If any
3045	3045	materials purchased under such a certificate are found not to have been
3046	3046	incorporated in the building or other project or not to have been returned
3047	3047	for credit or the sales or compensating tax otherwise imposed upon such
3048	3048	materials that will not be incorporated into the building or other project
3049	3049	reported and paid by such contractor to the director of taxation not later
3050	3050	than the 20
3051	3051	th
3052	3052	day of the month following the close of the month in which it
3053	3053	shall be determined that such materials will not be used for the purpose for
3054	3054	which such certificate was issued, TLC charities shall be liable for tax on
3055	3055	all materials purchased for the project, and upon payment thereof it may
3056	3056	recover the same from the contractor together with reasonable attorney
3057	3057	fees. Any contractor or any agent, employee or subcontractor thereof, who
3058	3058	shall use or otherwise dispose of any materials purchased under such a
3059	3059	certificate for any purpose other than that for which such a certificate is
3060	3060	issued without the payment of the sales or compensating tax otherwise
3061	3061	imposed upon such materials, shall be guilty of a misdemeanor and, upon
3062	3062	conviction therefor, shall be subject to the penalties provided for in K.S.A.
3063	3063	1
3064	3064	2
3065	3065	3
3066	3066	4
3067	3067	5
3068	3068	6
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3094	3094	32
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3097	3097	35
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3099	3099	37
3100	3100	38
3101	3101	39
3102	3102	40
3103	3103	41
3104	3104	42
3105	3105	43 SB 51 37
3106	3106	79-3615(h), and amendments thereto;
3107	3107	(zzz) all sales of tangible personal property purchased by the rotary
3108	3108	club of shawnee foundation, which is exempt from federal income taxation
3109	3109	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
3110	3110	as amended, used for the purpose of providing contributions to community
3111	3111	service organizations and scholarships;
3112	3112	(aaaa) all sales of personal property and services purchased by or on
3113	3113	behalf of victory in the valley, inc., which is exempt from federal income
3114	3114	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3115	3115	for the purpose of providing a cancer support group and services for
3116	3116	persons with cancer, and all sales of any such property by or on behalf of
3117	3117	any such organization for any such purpose;
3118	3118	(bbbb) all sales of entry or participation fees, charges or tickets by
3119	3119	Guadalupe health foundation, which is exempt from federal income
3120	3120	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3121	3121	for such organization's annual fundraising event which purpose is to
3122	3122	provide health care services for uninsured workers;
3123	3123	(cccc) all sales of tangible personal property or services purchased by
3124	3124	or on behalf of wayside waifs, inc., which is exempt from federal income
3125	3125	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3126	3126	for the purpose of providing such organization's annual fundraiser, an
3127	3127	event whose purpose is to support the care of homeless and abandoned
3128	3128	animals, animal adoption efforts, education programs for children and
3129	3129	efforts to reduce animal over-population and animal welfare services, and
3130	3130	all sales of any such property, including entry or participation fees or
3131	3131	charges, by or on behalf of such organization for such purpose;
3132	3132	(dddd) all sales of tangible personal property or services purchased
3133	3133	by or on behalf of goodwill industries or Easter seals of Kansas, inc., both
3134	3134	of which are exempt from federal income taxation pursuant to section
3135	3135	501(c)(3) of the federal internal revenue code, for the purpose of providing
3136	3136	education, training and employment opportunities for people with
3137	3137	disabilities and other barriers to employment;
3138	3138	(eeee) all sales of tangible personal property or services purchased by
3139	3139	or on behalf of all American beef battalion, inc., which is exempt from
3140	3140	federal income taxation pursuant to section 501(c)(3) of the federal
3141	3141	internal revenue code, for the purpose of educating, promoting and
3142	3142	participating as a contact group through the beef cattle industry in order to
3143	3143	carry out such projects that provide support and morale to members of the
3144	3144	United States armed forces and military services;
3145	3145	(ffff) all sales of tangible personal property and services purchased by
3146	3146	sheltered living, inc., which is exempt from federal income taxation
3147	3147	pursuant to section 501(c)(3) of the federal internal revenue code of 1986,
3148	3148	and which such property and services are used for the purpose of
3149	3149	1
3150	3150	2
3151	3151	3
3152	3152	4
3153	3153	5
3154	3154	6
3155	3155	7
3156	3156	8
3157	3157	9
3158	3158	10
3159	3159	11
3160	3160	12
3161	3161	13
3162	3162	14
3163	3163	15
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3177	3177	29
3178	3178	30
3179	3179	31
3180	3180	32
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3182	3182	34
3183	3183	35
3184	3184	36
3185	3185	37
3186	3186	38
3187	3187	39
3188	3188	40
3189	3189	41
3190	3190	42
3191	3191	43 SB 51 38
3192	3192	providing residential and day services for people with developmental
3193	3193	disabilities or intellectual disability, or both, and all sales of any such
3194	3194	property by or on behalf of sheltered living, inc., for any such purpose; and
3195	3195	all sales of tangible personal property or services purchased by a
3196	3196	contractor for the purpose of rehabilitating, constructing, maintaining,
3197	3197	repairing, enlarging, furnishing or remodeling homes and facilities for
3198	3198	sheltered living, inc., for any such purpose that would be exempt from
3199	3199	taxation under the provisions of this section if purchased directly by
3200	3200	sheltered living, inc. Nothing in this subsection shall be deemed to exempt
3201	3201	the purchase of any construction machinery, equipment or tools used in the
3202	3202	constructing, maintaining, repairing, enlarging, furnishing or remodeling
3203	3203	such homes and facilities for sheltered living, inc. When sheltered living,
3204	3204	inc., contracts for the purpose of rehabilitating, constructing, maintaining,
3205	3205	repairing, enlarging, furnishing or remodeling such homes and facilities, it
3206	3206	shall obtain from the state and furnish to the contractor an exemption
3207	3207	certificate for the project involved, and the contractor may purchase
3208	3208	materials for incorporation in such project. The contractor shall furnish the
3209	3209	number of such certificate to all suppliers from whom such purchases are
3210	3210	made, and such suppliers shall execute invoices covering the same bearing
3211	3211	the number of such certificate. Upon completion of the project the
3212	3212	contractor shall furnish to sheltered living, inc., a sworn statement, on a
3213	3213	form to be provided by the director of taxation, that all purchases so made
3214	3214	were entitled to exemption under this subsection. All invoices shall be held
3215	3215	by the contractor for a period of five years and shall be subject to audit by
3216	3216	the director of taxation. If any materials purchased under such a certificate
3217	3217	are found not to have been incorporated in the building or other project or
3218	3218	not to have been returned for credit or the sales or compensating tax
3219	3219	otherwise imposed upon such materials that will not be so incorporated in
3220	3220	the building or other project reported and paid by such contractor to the
3221	3221	director of taxation not later than the 20
3222	3222	th
3223	3223	day of the month following the
3224	3224	close of the month in which it shall be determined that such materials will
3225	3225	not be used for the purpose for which such certificate was issued, sheltered
3226	3226	living, inc., shall be liable for tax on all materials purchased for the
3227	3227	project, and upon payment thereof it may recover the same from the
3228	3228	contractor together with reasonable attorney fees. Any contractor or any
3229	3229	agent, employee or subcontractor thereof, who shall use or otherwise
3230	3230	dispose of any materials purchased under such a certificate for any purpose
3231	3231	other than that for which such a certificate is issued without the payment
3232	3232	of the sales or compensating tax otherwise imposed upon such materials,
3233	3233	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3234	3234	subject to the penalties provided for in K.S.A. 79-3615(h), and
3235	3235	amendments thereto;
3236	3236	(gggg) all sales of game birds for which the primary purpose is use in
3237	3237	1
3238	3238	2
3239	3239	3
3240	3240	4
3241	3241	5
3242	3242	6
3243	3243	7
3244	3244	8
3245	3245	9
3246	3246	10
3247	3247	11
3248	3248	12
3249	3249	13
3250	3250	14
3251	3251	15
3252	3252	16
3253	3253	17
3254	3254	18
3255	3255	19
3256	3256	20
3257	3257	21
3258	3258	22
3259	3259	23
3260	3260	24
3261	3261	25
3262	3262	26
3263	3263	27
3264	3264	28
3265	3265	29
3266	3266	30
3267	3267	31
3268	3268	32
3269	3269	33
3270	3270	34
3271	3271	35
3272	3272	36
3273	3273	37
3274	3274	38
3275	3275	39
3276	3276	40
3277	3277	41
3278	3278	42
3279	3279	43 SB 51 39
3280	3280	hunting;
3281	3281	(hhhh) all sales of tangible personal property or services purchased
3282	3282	on or after July 1, 2014, for the purpose of and in conjunction with
3283	3283	constructing, reconstructing, enlarging or remodeling a business identified
3284	3284	under the North American industry classification system (NAICS)
3285	3285	subsectors 1123, 1124, 112112, 112120 or 112210, and the sale and
3286	3286	installation of machinery and equipment purchased for installation at any
3287	3287	such business. The exemption provided in this subsection shall not apply
3288	3288	to projects that have actual total costs less than $50,000. When a person
3289	3289	contracts for the construction, reconstruction, enlargement or remodeling
3290	3290	of any such business, such person shall obtain from the state and furnish to
3291	3291	the contractor an exemption certificate for the project involved, and the
3292	3292	contractor may purchase materials, machinery and equipment for
3293	3293	incorporation in such project. The contractor shall furnish the number of
3294	3294	such certificates to all suppliers from whom such purchases are made, and
3295	3295	such suppliers shall execute invoices covering the same bearing the
3296	3296	number of such certificate. Upon completion of the project, the contractor
3297	3297	shall furnish to the owner of the business a sworn statement, on a form to
3298	3298	be provided by the director of taxation, that all purchases so made were
3299	3299	entitled to exemption under this subsection. All invoices shall be held by
3300	3300	the contractor for a period of five years and shall be subject to audit by the
3301	3301	director of taxation. Any contractor or any agent, employee or
3302	3302	subcontractor of the contractor, who shall use or otherwise dispose of any
3303	3303	materials, machinery or equipment purchased under such a certificate for
3304	3304	any purpose other than that for which such a certificate is issued without
3305	3305	the payment of the sales or compensating tax otherwise imposed thereon,
3306	3306	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
3307	3307	subject to the penalties provided for in K.S.A. 79-3615(h), and
3308	3308	amendments thereto;
3309	3309	(iiii) all sales of tangible personal property or services purchased by a
3310	3310	contractor for the purpose of constructing, maintaining, repairing,
3311	3311	enlarging, furnishing or remodeling facilities for the operation of services
3312	3312	for Wichita children's home for any such purpose that would be exempt
3313	3313	from taxation under the provisions of this section if purchased directly by
3314	3314	Wichita children's home. Nothing in this subsection shall be deemed to
3315	3315	exempt the purchase of any construction machinery, equipment or tools
3316	3316	used in the constructing, maintaining, repairing, enlarging, furnishing or
3317	3317	remodeling such facilities for Wichita children's home. When Wichita
3318	3318	children's home contracts for the purpose of constructing, maintaining,
3319	3319	repairing, enlarging, furnishing or remodeling such facilities, it shall obtain
3320	3320	from the state and furnish to the contractor an exemption certificate for the
3321	3321	project involved, and the contractor may purchase materials for
3322	3322	incorporation in such project. The contractor shall furnish the number of
3323	3323	1
3324	3324	2
3325	3325	3
3326	3326	4
3327	3327	5
3328	3328	6
3329	3329	7
3330	3330	8
3331	3331	9
3332	3332	10
3333	3333	11
3334	3334	12
3335	3335	13
3336	3336	14
3337	3337	15
3338	3338	16
3339	3339	17
3340	3340	18
3341	3341	19
3342	3342	20
3343	3343	21
3344	3344	22
3345	3345	23
3346	3346	24
3347	3347	25
3348	3348	26
3349	3349	27
3350	3350	28
3351	3351	29
3352	3352	30
3353	3353	31
3354	3354	32
3355	3355	33
3356	3356	34
3357	3357	35
3358	3358	36
3359	3359	37
3360	3360	38
3361	3361	39
3362	3362	40
3363	3363	41
3364	3364	42
3365	3365	43 SB 51 40
3366	3366	such certificate to all suppliers from whom such purchases are made, and
3367	3367	such suppliers shall execute invoices covering the same bearing the
3368	3368	number of such certificate. Upon completion of the project, the contractor
3369	3369	shall furnish to Wichita children's home a sworn statement, on a form to be
3370	3370	provided by the director of taxation, that all purchases so made were
3371	3371	entitled to exemption under this subsection. All invoices shall be held by
3372	3372	the contractor for a period of five years and shall be subject to audit by the
3373	3373	director of taxation. If any materials purchased under such a certificate are
3374	3374	found not to have been incorporated in the building or other project or not
3375	3375	to have been returned for credit or the sales or compensating tax otherwise
3376	3376	imposed upon such materials that will not be so incorporated in the
3377	3377	building or other project reported and paid by such contractor to the
3378	3378	director of taxation not later than the 20
3379	3379	th
3380	3380	day of the month following the
3381	3381	close of the month in which it shall be determined that such materials will
3382	3382	not be used for the purpose for which such certificate was issued, Wichita
3383	3383	children's home shall be liable for the tax on all materials purchased for the
3384	3384	project, and upon payment, it may recover the same from the contractor
3385	3385	together with reasonable attorney fees. Any contractor or any agent,
3386	3386	employee or subcontractor, who shall use or otherwise dispose of any
3387	3387	materials purchased under such a certificate for any purpose other than that
3388	3388	for which such a certificate is issued without the payment of the sales or
3389	3389	compensating tax otherwise imposed upon such materials, shall be guilty
3390	3390	of a misdemeanor and, upon conviction, shall be subject to the penalties
3391	3391	provided for in K.S.A. 79-3615(h), and amendments thereto;
3392	3392	(jjjj) all sales of tangible personal property or services purchased by
3393	3393	or on behalf of the beacon, inc., that is exempt from federal income
3394	3394	taxation pursuant to section 501(c)(3) of the federal internal revenue code,
3395	3395	for the purpose of providing those desiring help with food, shelter, clothing
3396	3396	and other necessities of life during times of special need;
3397	3397	(kkkk) all sales of tangible personal property and services purchased
3398	3398	by or on behalf of reaching out from within, inc., which is exempt from
3399	3399	federal income taxation pursuant to section 501(c)(3) of the federal
3400	3400	internal revenue code, for the purpose of sponsoring self-help programs for
3401	3401	incarcerated persons that will enable such incarcerated persons to become
3402	3402	role models for non-violence while in correctional facilities and productive
3403	3403	family members and citizens upon return to the community;
3404	3404	(llll) all sales of tangible personal property and services purchased by
3405	3405	Gove county healthcare endowment foundation, inc., which is exempt
3406	3406	from federal income taxation pursuant to section 501(c)(3) of the federal
3407	3407	internal revenue code of 1986, and which such property and services are
3408	3408	used for the purpose of constructing and equipping an airport in Quinter,
3409	3409	Kansas, and all sales of tangible personal property or services purchased
3410	3410	by a contractor for the purpose of constructing and equipping an airport in
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3447	3447	37
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3449	3449	39
3450	3450	40
3451	3451	41
3452	3452	42
3453	3453	43 SB 51 41
3454	3454	Quinter, Kansas, for such organization, that would be exempt from
3455	3455	taxation under the provisions of this section if purchased directly by such
3456	3456	organization. Nothing in this subsection shall be deemed to exempt the
3457	3457	purchase of any construction machinery, equipment or tools used in the
3458	3458	constructing or equipping of facilities for such organization. When such
3459	3459	organization shall contract for the purpose of constructing or equipping an
3460	3460	airport in Quinter, Kansas, it shall obtain from the state and furnish to the
3461	3461	contractor an exemption certificate for the project involved, and the
3462	3462	contractor may purchase materials for incorporation in such project. The
3463	3463	contractor shall furnish the number of such certificate to all suppliers from
3464	3464	whom such purchases are made, and such suppliers shall execute invoices
3465	3465	covering the same bearing the number of such certificate. Upon
3466	3466	completion of the project, the contractor shall furnish to such organization
3467	3467	concerned a sworn statement, on a form to be provided by the director of
3468	3468	taxation, that all purchases so made were entitled to exemption under this
3469	3469	subsection. All invoices shall be held by the contractor for a period of five
3470	3470	years and shall be subject to audit by the director of taxation. If any
3471	3471	materials purchased under such a certificate are found not to have been
3472	3472	incorporated in such facilities or not to have been returned for credit or the
3473	3473	sales or compensating tax otherwise imposed upon such materials that will
3474	3474	not be so incorporated in such facilities reported and paid by such
3475	3475	contractor to the director of taxation no later than the 20
3476	3476	th
3477	3477	day of the month
3478	3478	following the close of the month in which it shall be determined that such
3479	3479	materials will not be used for the purpose for which such certificate was
3480	3480	issued, such organization concerned shall be liable for tax on all materials
3481	3481	purchased for the project, and upon payment thereof it may recover the
3482	3482	same from the contractor together with reasonable attorney fees. Any
3483	3483	contractor or any agent, employee or subcontractor thereof, who purchased
3484	3484	under such a certificate for any purpose other than that for which such a
3485	3485	certificate is issued without the payment of the sales or compensating tax
3486	3486	otherwise imposed upon such materials, shall be guilty of a misdemeanor
3487	3487	and, upon conviction therefor, shall be subject to the penalties provided for
3488	3488	in K.S.A. 79-3615(h), and amendments thereto. The provisions of this
3489	3489	subsection shall expire and have no effect on and after July 1, 2019;
3490	3490	(mmmm) all sales of gold or silver coins; and palladium, platinum,
3491	3491	gold or silver bullion. For the purposes of this subsection, "bullion" means
3492	3492	bars, ingots or commemorative medallions of gold, silver, platinum,
3493	3493	palladium, or a combination thereof, for which the value of the metal
3494	3494	depends on its content and not the form;
3495	3495	(nnnn) all sales of tangible personal property or services purchased
3496	3496	by friends of hospice of Jefferson county, an organization that is exempt
3497	3497	from federal income taxation pursuant to section 501(c)(3) of the federal
3498	3498	internal revenue code of 1986, for the purpose of providing support to the
3499	3499	1
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3501	3501	3
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3525	3525	27
3526	3526	28
3527	3527	29
3528	3528	30
3529	3529	31
3530	3530	32
3531	3531	33
3532	3532	34
3533	3533	35
3534	3534	36
3535	3535	37
3536	3536	38
3537	3537	39
3538	3538	40
3539	3539	41
3540	3540	42
3541	3541	43 SB 51 42
3542	3542	Jefferson county hospice agency in end-of-life care of Jefferson county
3543	3543	families, friends and neighbors, and all sales of entry or participation fees,
3544	3544	charges or tickets by friends of hospice of Jefferson county for such
3545	3545	organization's fundraising event for such purpose;
3546	3546	(oooo) all sales of tangible personal property or services purchased
3547	3547	for the purpose of and in conjunction with constructing, reconstructing,
3548	3548	enlarging or remodeling a qualified business facility by a qualified firm or
3549	3549	qualified supplier that meets the requirements established in K.S.A. 2024
3550	3550	Supp. 74-50,312 and 74-50,319, and amendments thereto, and that has
3551	3551	been approved for a project exemption certificate by the secretary of
3552	3552	commerce, and the sale and installation of machinery and equipment
3553	3553	purchased by such qualified firm or qualified supplier for installation at
3554	3554	any such qualified business facility. When a person shall contract for the
3555	3555	construction, reconstruction, enlargement or remodeling of any such
3556	3556	qualified business facility, such person shall obtain from the state and
3557	3557	furnish to the contractor an exemption certificate for the project involved,
3558	3558	and the contractor may purchase materials, machinery and equipment for
3559	3559	incorporation in such project. The contractor shall furnish the number of
3560	3560	such certificates to all suppliers from whom such purchases are made, and
3561	3561	such suppliers shall execute invoices covering the same bearing the
3562	3562	number of such certificate. Upon completion of the project, the contractor
3563	3563	shall furnish to the owner of the qualified firm or qualified supplier a
3564	3564	sworn statement, on a form to be provided by the director of taxation, that
3565	3565	all purchases so made were entitled to exemption under this subsection.
3566	3566	All invoices shall be held by the contractor for a period of five years and
3567	3567	shall be subject to audit by the director of taxation. Any contractor or any
3568	3568	agent, employee or subcontractor thereof who shall use or otherwise
3569	3569	dispose of any materials, machinery or equipment purchased under such a
3570	3570	certificate for any purpose other than that for which such a certificate is
3571	3571	issued without the payment of the sales or compensating tax otherwise
3572	3572	imposed thereon, shall be guilty of a misdemeanor and, upon conviction
3573	3573	therefor, shall be subject to the penalties provided for in K.S.A. 79-
3574	3574	3615(h), and amendments thereto. As used in this subsection, "qualified
3575	3575	business facility," "qualified firm" and "qualified supplier" mean the same
3576	3576	as defined in K.S.A. 2024 Supp. 74-50,311, and amendments thereto;
3577	3577	(pppp) (1) all sales of tangible personal property or services
3578	3578	purchased by a not-for-profit corporation that is designated as an area
3579	3579	agency on aging by the secretary for aging and disabilities services and is
3580	3580	exempt from federal income taxation pursuant to section 501(c)(3) of the
3581	3581	federal internal revenue code for the purpose of coordinating and
3582	3582	providing seniors and those living with disabilities with services that
3583	3583	promote person-centered care, including home-delivered meals,
3584	3584	congregate meal settings, long-term case management, transportation,
3585	3585	1
3586	3586	2
3587	3587	3
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3589	3589	5
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3621	3621	37
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3625	3625	41
3626	3626	42
3627	3627	43 SB 51 43
3628	3628	information, assistance and other preventative and intervention services to
3629	3629	help service recipients remain in their homes and communities or for the
3630	3630	purpose of constructing, equipping, reconstructing, maintaining, repairing,
3631	3631	enlarging, furnishing or remodeling facilities for such area agency on
3632	3632	aging; and
3633	3633	(2) all sales of tangible personal property or services purchased by a
3634	3634	contractor for the purpose of constructing, equipping, reconstructing,
3635	3635	maintaining, repairing, enlarging, furnishing or remodeling facilities for an
3636	3636	area agency on aging that would be exempt from taxation under the
3637	3637	provisions of this section if purchased directly by such area agency on
3638	3638	aging. Nothing in this paragraph shall be deemed to exempt the purchase
3639	3639	of any construction machinery, equipment or tools used in the
3640	3640	constructing, equipping, reconstructing, maintaining, repairing, enlarging,
3641	3641	furnishing or remodeling facilities for an area agency on aging. When an
3642	3642	area agency on aging contracts for the purpose of constructing, equipping,
3643	3643	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
3644	3644	facilities, it shall obtain from the state and furnish to the contractor an
3645	3645	exemption certificate for the project involved, and such contractor may
3646	3646	purchase materials for incorporation in such project. The contractor shall
3647	3647	furnish the number of such certificate to all suppliers from whom such
3648	3648	purchases are made, and such suppliers shall execute invoices covering the
3649	3649	same bearing the number of such certificate. Upon completion of the
3650	3650	project, the contractor shall furnish to such area agency on aging a sworn
3651	3651	statement, on a form to be provided by the director of taxation, that all
3652	3652	purchases so made were entitled to exemption under this subsection. All
3653	3653	invoices shall be held by the contractor for a period of five years and shall
3654	3654	be subject to audit by the director of taxation. If any materials purchased
3655	3655	under such a certificate are found not to have been incorporated in the
3656	3656	building or other project or not to have been returned for credit or the sales
3657	3657	or compensating tax otherwise imposed upon such materials that will not
3658	3658	be so incorporated in the building or other project reported and paid by
3659	3659	such contractor to the director of taxation not later than the 20
3660	3660	th
3661	3661	day of the
3662	3662	month following the close of the month in which it shall be determined
3663	3663	that such materials will not be used for the purpose for which such
3664	3664	certificate was issued, the area agency on aging concerned shall be liable
3665	3665	for tax on all materials purchased for the project, and upon payment
3666	3666	thereof, the area agency on aging may recover the same from the
3667	3667	contractor together with reasonable attorney fees. Any contractor or any
3668	3668	agent, employee or subcontractor thereof who shall use or otherwise
3669	3669	dispose of any materials purchased under such a certificate for any purpose
3670	3670	other than that for which such a certificate is issued without the payment
3671	3671	of the sales or compensating tax otherwise imposed upon such materials
3672	3672	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
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3714	3714	42
3715	3715	43 SB 51 44
3716	3716	subject to the penalties provided for in K.S.A. 79-3615(h), and
3717	3717	amendments thereto;
3718	3718	(qqqq) all sales of tangible personal property or services purchased
3719	3719	by Kansas suicide prevention HQ, inc., an organization that is exempt
3720	3720	from federal income taxation pursuant to section 501(c)(3) of the federal
3721	3721	internal revenue code of 1986, for the purpose of bringing suicide
3722	3722	prevention training and awareness to communities across the state;
3723	3723	(rrrr) all sales of the services of slaughtering, butchering, custom
3724	3724	cutting, dressing, processing and packaging of an animal for human
3725	3725	consumption when the animal is delivered or furnished by a customer that
3726	3726	owns the animal and such meat or poultry is for use or consumption by
3727	3727	such customer;
3728	3728	(ssss) all sales of tangible personal property or services purchased by
3729	3729	or on behalf of doorstep inc., an organization that is exempt from federal
3730	3730	income taxation pursuant to section 501(c)(3) of the federal internal
3731	3731	revenue code of 1986, for the purpose of providing short-term emergency
3732	3732	aid to families and individuals in need, including assistance with food,
3733	3733	clothing, rent, prescription medications, transportation and utilities, and
3734	3734	providing information on services to promote long-term self-sufficiency;
3735	3735	(tttt) on and after January 1, 2024, all sales of tangible personal
3736	3736	property or services purchased by exploration place, inc., an organization
3737	3737	that is exempt from federal income taxation pursuant to section 501(c)(3)
3738	3738	of the federal internal revenue code, and which such property and services
3739	3739	are used for the purpose of constructing, remodeling, furnishing or
3740	3740	equipping a riverfront amphitheater, a destination playscape, an education
3741	3741	center and indoor renovations at exploration place in Wichita, Kansas, all
3742	3742	sales of tangible personal property or services purchased by Kansas
3743	3743	children's discovery center inc. in Topeka, Kansas, and which such
3744	3744	property and services are used for the purpose of constructing, remodeling,
3745	3745	furnishing or equipping projects that include indoor-outdoor classrooms,
3746	3746	an expanded multi-media gallery, a workshop and loading dock and safety
3747	3747	upgrades such as a tornado shelter, lactation room, first aid room and
3748	3748	sensory room and all sales of tangible personal property or services
3749	3749	purchased by a contractor for the purpose of constructing, remodeling,
3750	3750	furnishing or equipping such projects, for such organizations, that would
3751	3751	be exempt from taxation under the provisions of this section if purchased
3752	3752	directly by such organizations. Nothing in this subsection shall be deemed
3753	3753	to exempt the purchase of any construction machinery, equipment or tools
3754	3754	used in the constructing, remodeling, furnishing or equipping of facilities
3755	3755	for such organization. When such organization shall contract for the
3756	3756	purpose of constructing, remodeling, furnishing or equipping such
3757	3757	projects, it shall obtain from the state and furnish to the contractor an
3758	3758	exemption certificate for the project involved, and the contractor may
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3800	3800	42
3801	3801	43 SB 51 45
3802	3802	purchase materials for incorporation in such project. The contractor shall
3803	3803	furnish the number of such certificate to all suppliers from whom such
3804	3804	purchases are made, and such suppliers shall execute invoices covering the
3805	3805	same bearing the number of such certificate. Upon completion of the
3806	3806	project, the contractor shall furnish to such organization a sworn statement,
3807	3807	on a form to be provided by the director of taxation, that all purchases so
3808	3808	made were entitled to exemption under this subsection. All invoices shall
3809	3809	be held by the contractor for a period of five years and shall be subject to
3810	3810	audit by the director of taxation. If any materials purchased under such a
3811	3811	certificate are found not to have been incorporated in such facilities or not
3812	3812	to have been returned for credit or the sales or compensating tax otherwise
3813	3813	imposed upon such materials that will not be so incorporated in such
3814	3814	facilities reported and paid by such contractor to the director of taxation no
3815	3815	later than the 20
3816	3816	th
3817	3817	day of the month following the close of the month in
3818	3818	which it shall be determined that such materials will not be used for the
3819	3819	purpose for which such certificate was issued, such organization shall be
3820	3820	liable for tax on all materials purchased for the project, and upon payment
3821	3821	thereof may recover the same from the contractor together with reasonable
3822	3822	attorney fees. Any contractor or agent, employee or subcontractor thereof,
3823	3823	who purchased under such a certificate for any purpose other than that for
3824	3824	which such a certificate is issued without the payment of the sales or
3825	3825	compensating tax otherwise imposed upon such materials, shall be guilty
3826	3826	of a misdemeanor and, upon conviction therefor, shall be subject to the
3827	3827	penalties provided for in K.S.A. 79-3615(h), and amendments thereto.
3828	3828	Sales tax paid on and after January 1, 2024, but prior to the effective date
3829	3829	of this act, upon the gross receipts received from any sale exempted by the
3830	3830	amendatory provisions of this subsection shall be refunded. Each claim for
3831	3831	a sales tax refund shall be verified and submitted to the director of taxation
3832	3832	upon forms furnished by the director and shall be accompanied by any
3833	3833	additional documentation required by the director. The director shall
3834	3834	review each claim and shall refund that amount of sales tax paid as
3835	3835	determined under the provisions of this subsection. All refunds shall be
3836	3836	paid from the sales tax refund fund upon warrants of the director of
3837	3837	accounts and reports pursuant to vouchers approved by the director or the
3838	3838	director's designee. The provisions of this subsection shall expire and have
3839	3839	no effect on and after December 31, 2030;
3840	3840	(uuuu) (1) (A) all sales of equipment, machinery, software, ancillary
3841	3841	components, appurtenances, accessories or other infrastructure purchased
3842	3842	for use in the provision of communications services; and
3843	3843	(B) all services purchased by a provider in the provision of the
3844	3844	communications service used in the repair, maintenance or installation in
3845	3845	such communications service.
3846	3846	(2) As used in this subsection:
3847	3847	1
3848	3848	2
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3877	3877	31
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3879	3879	33
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3881	3881	35
3882	3882	36
3883	3883	37
3884	3884	38
3885	3885	39
3886	3886	40
3887	3887	41
3888	3888	42
3889	3889	43 SB 51 46
3890	3890	(A) "Communications service" means internet access service,
3891	3891	telecommunications service, video service or any combination thereof.
3892	3892	(B) "Equipment, machinery, software, ancillary components,
3893	3893	appurtenances, accessories or other infrastructure" includes, but is not
3894	3894	limited to:
3895	3895	(i) Wires, cables, fiber, conduits, antennas, poles, switches, routers,
3896	3896	amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers,
3897	3897	transmitters, circuit cards, insulating and protective materials and cases,
3898	3898	power equipment, backup power equipment, diagnostic equipment, storage
3899	3899	devices, modems, cable modem termination systems and servers;
3900	3900	(ii) other general central office or headend equipment, such as
3901	3901	channel cards, frames and cabinets;
3902	3902	(iii) equipment used in successor technologies, including items used
3903	3903	to monitor, test, maintain, enable or facilitate qualifying equipment,
3904	3904	machinery, software, ancillary components, appurtenances and
3905	3905	accessories; and
3906	3906	(iv) other infrastructure that is used in whole or in part to provide
3907	3907	communications services, including broadcasting, distributing, sending,
3908	3908	receiving, storing, transmitting, retransmitting, amplifying, switching,
3909	3909	providing connectivity for or routing communications services.
3910	3910	(C) "Internet access service" means the same as internet access as
3911	3911	defined in section 1105 of the internet tax freedom act amendments of
3912	3912	2007, public law 110-108.
3913	3913	(D) "Provider" means a person or entity that sells communications
3914	3914	service, including an affiliate or subsidiary.
3915	3915	(E) "Telecommunications service" means the same as defined in
3916	3916	K.S.A. 79-3602, and amendments thereto.
3917	3917	(F) "Video service" means the same as defined in K.S.A. 12-2022,
3918	3918	and amendments thereto.
3919	3919	(3) The provisions of this subsection shall expire and have no effect
3920	3920	on and after July 1, 2029;
3921	3921	(vvvv) (1) all sales of tangible personal property or services
3922	3922	purchased by a contractor for the purpose of constructing, equipping,
3923	3923	reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
3924	3924	a building that is operated by, or is intended to be operated by, the Kansas
3925	3925	fairgrounds foundation, a not-for-profit corporation exempt from federal
3926	3926	income taxation pursuant to section 501(c)(3) of the federal internal
3927	3927	revenue code of 1986, and located on the grounds of the Kansas state fair,
3928	3928	and such tangible personal property would be exempt from taxation under
3929	3929	the provisions of this paragraph if purchased directly by such eligible not-
3930	3930	for-profit corporation. Nothing in this subsection shall be deemed to
3931	3931	exempt the purchase of any construction machinery, equipment or tools
3932	3932	used in the constructing, equipping, reconstructing, maintaining, repairing,
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3976	3976	enlarging, furnishing or remodeling a building for such eligible not-for-
3977	3977	profit corporation. When such eligible not-for-profit corporation contracts
3978	3978	for the purpose of constructing, equipping, reconstructing, maintaining,
3979	3979	repairing, enlarging, furnishing or remodeling a building, such corporation
3980	3980	shall obtain from the state and furnish to the contractor an exemption
3981	3981	certificate for the project involved, and such contractor may purchase
3982	3982	materials for incorporation in such project. The contractor shall furnish the
3983	3983	number of such certificate to all suppliers from whom such purchases are
3984	3984	made, and such suppliers shall execute invoices covering such purchases
3985	3985	bearing the number of such certificate. Upon completion of the project, the
3986	3986	contractor shall furnish to such eligible not-for-profit corporation a sworn
3987	3987	statement, on a form to be provided by the director of taxation, that all
3988	3988	purchases so made were entitled to exemption under this subsection. All
3989	3989	invoices shall be held by the contractor for a period of five years and shall
3990	3990	be subject to audit by the director of taxation. If any materials purchased
3991	3991	under such a certificate are found not to have been incorporated in the
3992	3992	building or returned for credit, the contractor shall report and pay the sales
3993	3993	or compensating tax to the director of taxation not later than the 20
3994	3994	th
3995	3995	day of
3996	3996	the month following the close of the month in which it is determined that
3997	3997	such materials will not be used for the purpose for which such certificate
3998	3998	was issued. The eligible not-for-profit corporation concerned shall be
3999	3999	liable for tax on all materials purchased for the project, and upon payment
4000	4000	thereof, the eligible not-for-profit corporation may recover the same from
4001	4001	the contractor together with reasonable attorney fees. Any contractor or
4002	4002	any agent, employee or subcontractor thereof who shall use or otherwise
4003	4003	dispose of any materials purchased under such a certificate for any purpose
4004	4004	other than that for which such a certificate is issued without the payment
4005	4005	of the sales or compensating tax otherwise imposed upon such materials
4006	4006	shall be guilty of a misdemeanor and, upon conviction therefor, shall be
4007	4007	subject to the penalties provided for in K.S.A. 79-3615(h), and
4008	4008	amendments thereto.
4009	4009	(2) Sales tax paid on and after May 19, 2023, but prior to the effective
4010	4010	date of this act upon the gross receipts received from any sale which would
4011	4011	have been exempted by the provisions of this subsection had such sale
4012	4012	occurred after the effective date of this act shall be refunded. Each claim
4013	4013	for a sales tax refund shall be verified and submitted to the director of
4014	4014	taxation upon forms furnished by the director and shall be accompanied by
4015	4015	any additional documentation required by the director. The director shall
4016	4016	review each claim and shall refund that amount of sales tax paid as
4017	4017	determined under the provisions of this subsection. All refunds shall be
4018	4018	paid from the sales tax refund fund upon warrants of the director of
4019	4019	accounts and reports pursuant to vouchers approved by the director or the
4020	4020	director's designee; and
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4064	4064	(wwww) (1) all sales of tangible personal property or services
4065	4065	purchased by a pregnancy resource center or residential maternity facility.
4066	4066	(2) As used in this subsection, "pregnancy resource center" or
4067	4067	"residential maternity facility" means an organization that is:
4068	4068	(A) Exempt from federal income taxation pursuant to section 501(c)
4069	4069	(3) of the federal internal revenue code of 1986;
4070	4070	(B) a nonprofit organization organized under the laws of this state;
4071	4071	and
4072	4072	(C) a pregnancy resource center or residential maternity facility that:
4073	4073	(i) Maintains a dedicated phone number for clients;
4074	4074	(ii) maintains in this state its primary physical office, clinic or
4075	4075	residential home that is open for clients for a minimum of 20 hours per
4076	4076	week, excluding state holidays;
4077	4077	(iii) offers services, at no cost to the client, for the express purpose of
4078	4078	providing assistance to women in order to carry their pregnancy to term,
4079	4079	encourage parenting or adoption, prevent abortion and promote healthy
4080	4080	childbirth; and
4081	4081	(iv) utilizes trained healthcare providers, as defined by K.S.A. 2024
4082	4082	Supp. 79-32,316, and amendments thereto, to perform any available
4083	4083	medical procedures.; and
4084	4084	(xxxx) all sales of tangible personal property or services purchased
4085	4085	for the purpose of and in conjunction with constructing, reconstructing,
4086	4086	enlarging or remodeling a qualified data center by a qualified firm that
4087	4087	meets the requirements established in sections 1 through 3, and
4088	4088	amendments thereto, and has been approved and certified for a project
4089	4089	exemption certificate by the secretary of commerce, the sale and
4090	4090	installation of machinery and data center equipment and eligible data
4091	4091	center costs purchased by such qualified firm for such qualified data
4092	4092	center and labor services to install, apply, repair, service, alter or
4093	4093	maintain data center equipment of such qualified firm at such qualified
4094	4094	data center. When a person contracts for the construction, reconstruction,
4095	4095	enlargement or remodeling of any such qualified data center, such person
4096	4096	shall obtain from the state and furnish to the contractor an exemption
4097	4097	certificate for the project involved, and the contractor may purchase
4098	4098	materials, machinery and equipment for incorporation in such project.
4099	4099	The contractor shall furnish the number of such certificates to all
4100	4100	suppliers from whom such purchases are made, and such suppliers shall
4101	4101	execute invoices covering such purchases bearing the number of such
4102	4102	certificates. Upon completion of the project, the contractor shall furnish to
4103	4103	the owner of the qualified firm a sworn statement, on a form to be
4104	4104	provided by the director of taxation, that all purchases so made were
4105	4105	entitled to exemption under this subsection. All invoices shall be held by
4106	4106	the contractor for a period of five years and shall be subject to audit by
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4150	4150	the director of taxation. Any contractor or any agent, employee or
4151	4151	subcontractor thereof who shall use or otherwise dispose of any materials,
4152	4152	machinery or equipment purchased under such a certificate for any
4153	4153	purpose other than that for which such a certificate is issued without the
4154	4154	payment of the sales or compensating tax otherwise imposed thereon shall
4155	4155	be guilty of a misdemeanor and, upon conviction thereof, shall be subject
4156	4156	to the penalties provided for in K.S.A. 79-3615(h), and amendments
4157	4157	thereto. As used in this subsection, "data center equipment," "eligible data
4158	4158	center costs," "qualified data center" and "qualified firm" mean the same
4159	4159	as defined in section 1, and amendments thereto.
4160	4160	Sec. 5. K.S.A. 2024 Supp. 79-3606 is hereby repealed.
4161	4161	Sec. 6. This act shall take effect and be in force from and after its
4162	4162	publication in the statute book.
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