SESSION OF 2024
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2662
As Recommended by House Committee on
Taxation

Brief*
HB 2662 would provide a sales tax exemption for
purchases for the construction, equipment, and maintenance
of buildings operated by the Kansas Fairgrounds Foundation
and located on the grounds of the Kansas State Fair and for
purchases made by a contractor for purposes of constructing
and maintaining such facilities.
For purchases made after January 1, 2024, but prior to
the effective date of the bill, the bill would provide for refunds
of sales tax to be paid by the Department of Revenue.

Background
The bill was introduced by the House Committee on
Taxation at the request of Representative Moser on behalf of
the Kansas Fairgrounds Foundation.

House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by Representative Moser, Representative
Murphy, and three representatives of the Kansas Fairgrounds
Foundation. Written-only proponent testimony was provided
by a representative of the Kansas State Fair. Proponents
generally stated the Kansas Fairgrounds Foundation provides
a great benefit to the state, that projects undertaken by the
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
Foundation become state property even though funded
entirely by private donations, and that the bill would increase
the impact of such improvements.
No other testimony was provided.
The House Committee recommended the bill be placed
on the Consent Calendar.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue estimates
the bill would decrease state revenues by $188,000 in FY
2025. Of this amount, $155,000 would be from the State
General Fund and the balance from the State Highway Fund.
Any fiscal effect associated with enactment of the bill is not
reflected in The FY 2025 Governor’s Budget Report.


Taxation; sales tax; sales tax exemptions; Kansas Fairgrounds Foundation


2- 2662


Statutes affected:
As introduced: 79-3606