Kansas 2025-2026 Regular Session

Kansas Senate Bill SB59

Introduced
1/22/25  

Caption

Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases of construction materials and services for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.

Impact

Should SB59 be enacted, it will align state law more closely with the objectives of promoting animal welfare and preventing pet overpopulation. The exemption would particularly benefit licensed animal shelters and rescue networks as it allows them to utilize their funds more efficiently by redirecting potential sales tax payments towards operational and welfare-enhancing activities. This financial support may enhance their capacity to provide veterinary care and rehome pets, ultimately serving the broader public interest by reducing stray animal populations.

Summary

Senate Bill 59 seeks to amend existing sales tax legislation in Kansas by introducing specific exemptions for animal shelters and animal rescue organizations. The bill aims to alleviate the financial burden on these nonprofit entities by permitting them to purchase necessary items related to their operations without the imposition of sales tax. Specifically, purchases that directly relate to the care, housing, feeding, and veterinary treatment of homeless and abandoned pets will fall under this exemption. This legislative move reflects a growing recognition of the role of animal welfare organizations in community health and safety.

Contention

While supporters of SB59 hail it as a necessary measure for enhancing the operations of animal shelters and rescue organizations, there may be concerns regarding the potential revenue impact on state and local taxation. Critics might argue that extending tax exemptions could set a precedent leading to further exemptions for other sectors, thereby complicating tax structures and potentially limiting funds available for state services. Advocates for the legislation will likely emphasize the long-term community benefits of supporting animal care and welfare organizations as justifying the amendments proposed.

Companion Bills

No companion bills found.

Similar Bills

KS SB169

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

KS HB2773

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

KS SB515

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KS SB454

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KS SB60

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

KS SB520

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KS SB435

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KS HB2765

Providing a sales tax exemption for period products, diapers and incontinence products.