Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor


February 27, 2023


The Honorable Caryn Tyson, Chairperson
Senate Committee on Assessment and Taxation
300 SW 10th Avenue, Room 548-S
Topeka, Kansas 66612
Dear Senator Tyson:
SUBJECT: Fiscal Note for SB 129 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 129 is
respectfully submitted to your committee.
SB 129 would provide a sales tax exemption to Doorstep, Inc. for the purpose of providing
short-term emergency aid to families and individuals in need. The sales tax exemption would
begin on July 1, 2023.

Estimated State Fiscal Effect
FY 2023 FY 2023 FY 2024 FY 2024
SGF All Funds SGF All Funds
Revenue -- -- ($4,500) ($5,500)
Expenditure -- -- $1,200 $1,200
FTE Pos. -- -- -- --
The Department of Revenue estimates that SB 129 would decrease state revenues by
$5,500 in FY 2024. Of this total, the State General Fund is estimated to decrease by $4,500 while
the State Highway Fund is estimated to decrease by $1,000. This bill also is estimated to decrease
local sales tax revenues by $2,200 in FY 2024. The Department of Revenue indicates that this bill
would have a similar fiscal effect in future fiscal years. According to the Department of Revenue,
reissuing sales tax publications and issuing tax entity exemption certificates would cost $1,200
from the State General Fund in FY 2024.
The Honorable Caryn Tyson, Chairperson
Page 2—SB 129

The Kansas Department of Transportation indicates that the bill would reduce state
revenues to the State Highway Fund as noted above. Any fiscal effect associated with SB 129 is
not reflected in The FY 2024 Governor’s Budget Report.
The Kansas Association of Counties and the League of Kansas Municipalities indicate that
the bill would provide a net reduction to local sales tax collections that are used in part to finance
local governments.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Lynn Robinson, Department of Revenue
Brendan Yorkey, Department of Transportation
Jay Hall, Kansas Association of Counties
Wendi Stark, League of Kansas Municipalities


Statutes affected:
As introduced: 79-3606