The bill amends Kansas sales and compensating use tax laws to grant Seward County the authority to impose a countywide retailers' sales tax specifically for funding roadway and bridge projects. It eliminates certain election validation requirements and introduces a sales tax exemption for purchases made by the Care to Share Cancer Support Group of Bourbon County. The legislation also outlines the process for counties to propose such taxes to voters, detailing necessary approvals and conditions, while specifying various tax rates and their intended uses, including health care services and public infrastructure projects.

Additionally, the bill amends K.S.A. 12-187(b) to set specific maximum sales tax rates for various counties, replacing the previous provision allowing Jackson County to fix a rate at 2% with a new maximum of 1.4%. It establishes that counties and cities must utilize the state department of revenue for tax administration and collection, ensuring compliance with state regulations. The bill also introduces new exemptions for sales related to nonprofit organizations, including those providing essential services to children and families, and outlines the responsibilities of contractors working with these organizations. Overall, the legislation aims to streamline local sales tax processes while ensuring accountability and support for essential community services.

Statutes affected:
As introduced: 12-187, 12-189, 12-192, 74-8927
As Amended by Senate Committee: 12-187, 12-189, 12-192, 74-8927, 79-3606