The bill proposes to amend K.S.A. 2024 Supp. 79-3603 by discontinuing the imposition of sales tax on certain cable services, specifically removing the previous references to "community antennae and television" services. The new language clarifies that the tax will no longer apply to these specific services, while maintaining the existing tax structure for other taxable services and goods. Additionally, the bill repeals the existing section of K.S.A. 2024 Supp. 79-3603, indicating a significant change in the sales tax framework for these services.

Furthermore, the bill outlines the general sales tax rate of 6.5% for the privilege of selling tangible personal property and rendering taxable services, with specific provisions for additional taxes in redevelopment districts. It also details various exemptions and conditions under which sales tax applies to different categories of goods and services, including telecommunications, utilities, and food items. The act is set to take effect upon publication in the statute book, signaling a shift in the state's approach to sales taxation for cable services.

Statutes affected:
As introduced: 79-3603, 79-3603d
As Amended by House Committee: 79-3603, 79-3603d