Kansas 2023-2024 Regular Session

Kansas House Bill HB2041

Introduced
1/17/23  
Refer
1/17/23  
Report Pass
2/15/23  

Caption

Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

Impact

If enacted, the bill would require amendments to existing tax laws under K.S.A. 2022 Supp. 79-3606 and would repeal the previous section that does not include this exemption. This change aligns with legislative efforts to support cultural organizations and may positively impact the arts community by making live theater productions more economically viable. The potential increase in community theater activities could also enhance local tourism and cultural experiences.

Summary

House Bill 2041 introduces a sales tax exemption specific to not-for-profit corporations operating a community theater in Kansas. The bill aims to allow such organizations to foster cultural and artistic development through financial relief from state sales tax obligations. By exempting sales tax for these theaters, the bill hopes to empower them to allocate more of their resources toward artistic programming, staff employment, and community engagement initiatives.

Contention

However, the bill may face scrutiny regarding the fairness of tax exemptions for selective organizations, potentially raising questions among other non-profit sectors that do not receive similar treatment. Proponents would argue that community theaters contribute significantly to cultural heritage and local economies, while opponents might question the prioritization of arts funding at the expense of other social services or community needs.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2098

Providing a sales tax exemption for purchases by not-for-profit corporations operating a community theater.

KS SB247

Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.

KS HB2454

Providing a sales tax exemption for purchases of construction materials by a contractor for a not-for-profit corporation operating a theater.

KS SB26

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

KS HB2126

Providing a sales tax exemption for purchases made by Kansas legal services, inc.

KS HB2234

Providing a sales tax exemption for purchases by Junction City main street, inc.

KS HB2203

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

KS HB2773

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

KS HB2197

Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.

KS HB2306

Providing a sales tax exemption for purchases made by Kansas suicide prevention HQ, inc.

Similar Bills

KS SB169

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

KS HB2773

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

KS SB515

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

KS SB454

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

KS SB520

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

KS SB60

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

KS HB2685

Providing a sales tax exemption for registered charitable organizations.

KS HB2765

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