Kansas 2023-2024 Regular Session

Kansas Senate Bill SB247

Introduced
2/13/23  
Refer
2/14/23  

Caption

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

Impact

The introduction of this bill is expected to have a notable impact on state laws concerning sales tax exemptions. If enacted, SB247 would specifically amend existing tax codes to include provisions for not-for-profit organizations engaged in community theater activities. This legislative change could enhance the viability of community theaters, potentially leading to increased attendance, more productions, and greater involvement from local actors and audiences alike. Economically, it may also contribute to job creation in the arts sector as these theaters may expand their operations.

Summary

SB247 aims to provide a sales tax exemption for purchases made by not-for-profit corporations that operate community theaters. This legislation is geared towards supporting local arts communities by alleviating some financial burdens associated with purchasing materials and services necessary for the operation of community theaters. By granting this exemption, the bill seeks to promote the sustainability and growth of community theaters, which play a vital role in enriching local culture and providing artistic opportunities for residents.

Contention

However, the bill is likely to face scrutiny related to the fiscal implications for state revenue. Opponents may argue that providing tax exemptions reduces the overall tax base and can result in lost revenue that could be allocated to other essential services. Proponents of the bill will need to address these concerns, advocating that the benefits of supporting the arts, such as community engagement and tourism, may offset any potential economic shortfalls. The discussion surrounding this measure will likely focus on the balance between fiscal responsibility and the significant cultural contributions of community theaters.

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 HB2041

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 SB435

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