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, effective July 1, 2024. The bill also details the process for county commissioners to propose such taxes to voters, specifying the purposes for which the tax revenue can be utilized, and outlines various tax rates ranging from 0.25% to 1% with expiration clauses linked to project completion. Additionally, it amends several sections of the Kansas Statutes Annotated, including K.S.A. 12-187, 12-189, 12-192, and 79-3606, while repealing outdated provisions.

Furthermore, the bill expands sales tax exemptions for various nonprofit organizations, including those providing services to the elderly, disabled, and educational institutions. It establishes guidelines for contractors working with these organizations, requiring them to obtain exemption certificates and maintain records for compliance. The bill also introduces new exemptions for sales related to pregnancy resource centers and residential maternity facilities, allowing them to claim refunds on sales tax for qualifying purchases. Overall, the amendments aim to streamline tax processes, enhance funding for public infrastructure, and support charitable activities while ensuring compliance with tax regulations.

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