SESSION OF 2024
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2688
As Amended by House Committee on Taxation

Brief*
HB 2688, as amended, would authorize two temporary
sales tax exemptions.
The bill would provide a sales tax exemption, effective
January 1, 2024, for Exploration Place, Inc., for the purpose
of constructing, remodeling, furnishing, or equipping a
riverfront amphitheater, a destination playscape, an education
center, and indoor renovations at exploration place in Wichita,
Kansas.
The bill would also provide a sales tax exemption,
effective January 1, 2024, for Kansas Children’s Discovery
Center, Inc., for the purpose of constructing, remodeling,
furnishing or equipping a hands-on children’s museum with a
mission to enhance the lives of children and enrich the
communities it serves. [Note: The Kansas Children’s
Discovery Center, Inc., is located in Topeka, Kansas.]
The exemptions would also apply to qualifying
purchases made by any contractor hired for such projects.
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.
The exemptions would sunset on December 31, 2030.

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*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
Background
The bill was introduced by the House Committee on
Taxation at the request of Representative A. Smith on behalf
of Exploration Place, Inc.

House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by a representative of Exploration Place, Inc.,
who stated the proposed projects for Exploration Place in
Wichita, Kansas, would provide an economic benefit to the
state and create additional opportunities for tourism and
education and that the bill would remove an administrative
burden for the utilization of an existing applicable sales tax
exemption available to Exploration Place.
No other testimony was provided.
The House Committee amended the bill to include the
exemption for the Kansas Children’s Discovery Center, Inc.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue estimates the bill would decrease state revenues by
$130,000 each fiscal year from FY 2025 through FY 2030. Of
this amount, $106,600 would be from the State General Fund
and the balance from the State Highway Fund. Any fiscal
effect associated with the bill is not reflected in The FY 2025
Governor’s Budget Report.
Taxation; sales tax; sales tax exemptions, Exploration Place


2- 2688


Statutes affected:
As introduced: 79-3606
As Amended by House Committee: 79-3606