KS
Kansas Senate Bill SB4

Kansas 2023-2024 Regular Session

Kansas Senate Bill SB4

Introduced
1/9/23  
Refer
1/10/23  

Caption

Providing for a sales tax exemption for 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.

Impact

The alterations set forth in SB 4 directly alter existing reimbursement processes and compliance requirements for contractors engaged in projects funded by state or other public organizations. The implementation of these exemptions is believed to streamline construction processes for nonprofit entities and schools, making it more feasible to maintain and expand essential services. Moreover, by promoting such tax exemptions, the state aims to encourage investments in public welfare infrastructure, which could potentially lead to enhanced service delivery for vulnerable populations like students with disabilities.

Summary

Senate Bill 4, introduced by Senator Fagg, amends existing sales tax laws by creating specific exemptions for purchases related to the construction or repair of various buildings utilized by significant entities like the Kansas State School for the Blind and the Kansas State School for the Deaf. This legislation aims to alleviate the financial burden on these institutions by exempting them from state sales tax, thereby promoting the upkeep and renovation of facilities that assist individuals in need. This exemption is a critical financial tool aimed at addressing the infrastructural needs of educational and community service providers within Kansas.

Sentiment

Support for SB 4 appears to be grounded in a favorable sentiment toward enhancing support for educational and nonprofit institutions. Proponents argue that these tax exemptions will stimulate improvements and necessary updates to vital facilities that serve both educational purposes and community welfare. While the sentiment generally leans positively, there is an underlying concern among fiscal conservatives about the implications of further exemptions on the state tax revenue; criticisms focus on the long-term impacts on funding for other state services and incentives for private sector investment.

Contention

One notable point of contention revolves around the balance between promoting public welfare and ensuring adequate state revenue. Critics argue that while the intent behind SB 4 is commendable, the financial ramifications of increased exemptions could strain state budgets and limit funding for other essential programs. Additionally, there are apprehensions regarding the enforcement and proper usage of the exemption certificates issued to contractors, making it essential for oversight mechanisms to be put in place to mitigate potential abuse of the system.

Latest KS SB4 Activity

View All Events: KS 2023-2024 Regular Session SB4

Companion Bills

No companion bills found.

Previously Filed As

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 HB2098

Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 120 days, providing an exemption for certain purchases by disabled veterans of the armed forces of the United States, excluding manufacturers' coupons from the sales or selling price for sales tax purposes, providing sales tax exemptions for custom meat processing services and 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, providing sales tax exemptions for certain purchases by doorstep inc., exploration place, inc., Kansas children's discovery center, inc. and the Kansas fairgrounds foundation and providing for a sales tax exemption for sales of property and services used in the provision of communications 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 HB2662

Providing a sales tax exemption for purchases of construction materials by a contractor for the Kansas fairgrounds foundation.

KS HB2126

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

KS HB2307

Providing a sales tax exemption for purchases made to establish and maintain Kansas war memorials and providing a property tax exemption for property with Kansas war memorials.

KS HB2306

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

KS HB2688

Providing a sales tax exemption for exploration place, inc. and the Kansas children's discovery center, inc.

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 SB278

Providing a sales tax exemption for certain purchases and sales by care to share cancer support group of Bourbon county, Kansas, 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.