Kansas 2023-2024 Regular Session

Kansas Senate Bill SB89

Introduced
1/24/23  
Refer
1/25/23  

Caption

Providing for sales tax exemption for feminine hygiene products and diapers.

Impact

The implications of SB89 are significant in terms of modifying state-level tax laws. By exempting these products from sales tax, the bill aligns state policy with increased public awareness regarding the necessity of ensuring affordable access to essential health products. Proponents argue that this legislation will not only assist low-income families but also promote health equity by acknowledging and addressing the particular financial strains associated with purchasing such items. Healthy families contribute to a healthier community dynamic, which supporters emphasize is conducive to overall economic stability.

Summary

Senate Bill No. 89, introduced in the 2023 legislative session by Senator Holscher, seeks to amend existing sales tax laws in Kansas by providing specific exemptions for feminine hygiene products and various types of diapers, both children's and adult's. This initiative aims to alleviate the financial burden on individuals and families purchasing these essential items, recognizing their necessity for health and hygiene. The proposed amendments will modify K.S.A. 2022 Supp. 79-3606, to formally include these products under tax-exempt status, expanding previous exemptions to garner support from public health advocates and advocates for gender equality.

Contention

Throughout the legislative discussions, there are expected concerns regarding the impact of such tax exemptions on state revenue. Opponents may argue that by exempting feminine hygiene products and diapers from sales tax, the state risks reducing vital funding sources needed for public services. Balancing the fiscal implications with the public health benefits will be a point of contention as the bill progresses through the legislative process. Additionally, there might be a discussion on how to efficiently implement and monitor these exemptions while ensuring compliance among retailers.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2073

Providing a sales tax exemption for feminine hygiene products and diapers.

KS HB2009

Providing for sales tax exemption for feminine hygiene products and diapers.

KS HB2162

Providing for sales tax exemption for hygiene products.

KS HB2765

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

KS SB435

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

KS SB107

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

KS SB57

Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.

KS HB2435

Decreasing the sales and use tax rate, establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.

KS HB2111

Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund, altering the calculation for STAR bond districts and discontinuing the food sales income tax credit.

KS HB2586

Increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the normal rate of privilege tax, increasing the household and dependent care expenses income tax credit amount, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction, providing for an annual sales tax holiday for certain sales of school supplies, computers and clothing, providing sales tax exemptions for children's diapers and feminine hygiene products and reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.

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.