Kansas 2025-2026 Regular Session

Kansas Senate Bill SB107

Introduced

1/29/25

Refer

1/30/25

Caption

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

Impact

If passed, SB 107 will amend K.S.A. 2024 Supp. 79-3606 by explicitly listing period products, diapers, and incontinence products as exempt from sales taxation, thereby changing the fiscal landscape concerning essential health products. This change is expected to positively impact individuals who rely on these items, particularly women and families with young children, by reducing their out-of-pocket expenses. The bill may also foster a social policy shift, recognizing these products as basic necessities rather than luxury items.

Summary

Senate Bill 107 proposes the amendment of the Kansas sales tax law to establish exemptions for period products, diapers, and incontinence products. The bill seeks to alleviate financial burdens on consumers by eliminating sales tax on these essential items. This legislative action aligns with growing trends across the United States to make such products more accessible, particularly to low-income families and individuals who may struggle with the additional costs associated with these necessary goods.

Contention

While the bill garners support from various advocacy groups that emphasize health and equality, it may face opposition from fiscal conservatives who express concerns about the potential loss of state tax revenue. Critics argue that sales tax exemptions can lead to budget shortfalls and could complicate tax regulations. Furthermore, there could be debates about the appropriate scope of tax exemptions in addressing broader economic issues, not limited to health-related products.

Latest SB107 Activity

Companion Bills

No companion bills found.

Previously Filed As

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 HB2009

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

KS SB89

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

KS HB2162

Providing for sales tax exemption for hygiene 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 HB2182

Enacting the Kansas film and digital media industry production development act, providing a tax credit, sales tax exemption and loans and grants to incentivize film, video and digital media production in Kansas and establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas.

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 SB91

Enacting the Kansas film and digital media industry production development act, providing a tax credit, sales tax exemption and loans and grants to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports on the economic impact of the act.

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 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.