Kansas 2023-2024 Regular Session

Kansas Senate Bill SB54

Introduced
1/18/23  
Refer
1/19/23  
Report Pass
2/16/23  
Refer
1/9/24  
Report Pass
2/9/24  

Caption

Expanding the eligible uses to qualify for the 0% state sales tax rate for certain utilities and providing for the levying of local sales tax on such sales by cities and counties.

Impact

The introduction of SB54 is anticipated to have a mixed impact on state laws regarding taxation. By allowing exemptions from state sales tax for additional utility services, the bill could stimulate economic activity as businesses and local governments leverage lower tax obligations to reinvest in their operations or community services. This could lead to a more favorable environment for economic development while also ensuring that critical utilities remain affordable for residents.

Summary

SB54 aims to expand the eligible uses that qualify for the 0% state sales tax rate for certain utilities. This legislative effort is significant in altering the financial landscape for both residents and businesses, potentially reducing their overall tax burden when utilizing specific utilities. By broadening the scope of which utilities are eligible for this tax exemption, the bill seeks to benefit a wider array of consumers including both households and industries, thus promoting economic flexibility and growth.

Contention

However, this bill may face contention as it could alter the revenue streams for cities and counties if they are allowed to levy local sales taxes on the same sales. Critics of the bill may argue that it could undermine local financial autonomy by introducing complexities in how local governments manage and allocate funds from these taxes. There may also be concerns regarding the potential for inequitable tax burdens being shifted onto other sectors or the general populace to compensate for revenue loss, raising important questions about fiscal responsibility and governance at the local level.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2221

Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.

KS SB168

Authorizing cities and counties to exempt sales of food and food ingredients from sales taxes levied by such city or county.

KS SB248

Providing sales tax exemptions for certain food and food ingredients and for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf and repealing the state rate reduction for sales of certain food and food ingredients.

KS HB2277

Decreasing the state rate for sales and use taxes for prepared food and increasing the percent credited to the state highway fund from sales and use tax revenue collected.

KS HB2546

Reducing the state rate for sales and use taxes for sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB429

Reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.

KS HB2318

Decreasing the state rate for sales and compensating use tax to 6.15%.

KS HB2256

Decreasing the state rate for sales and use taxes for sales of food, food ingredients and prepared food and modifying the percent credited to the state highway fund from revenue collected.

KS HB2584

Imposing sales and compensating use tax on digital property and subscription services and providing for the decrease in sales and compensating use tax rates in certain circumstances.

KS SB33

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

Similar Bills

CA SB765

Planning and zoning: housing.

CA SB989

Property taxation: taxable value transfers: disclosure and deferment.

CA AB3122

Property taxation: disaster relief: payment of deferred taxes.

CA SB381

Surplus residential property: priorities, procedures, price, and fund: City of South Pasadena.

NJ S3999

Exempts creditor from paying municipal property registration fee if property is subject to automatic stay under federal Bankruptcy Code.

NJ A4262

Exempts creditor from paying municipal property registration fee if property is subject to automatic stay under federal Bankruptcy Code.

CA AB2985

Property taxation.

CA SB812

Property taxation: tax-defaulted property sales: minimum price.