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 taxation on community antennae and television services. The new legal language specifies that the gross receipts from cable and other subscriber radio and television services will no longer be taxed, except for those services subject to the franchise fee outlined in federal law. Additionally, the bill repeals the existing section of K.S.A. 2024 Supp. 79-3603, which previously included the tax on community antennae and television services.

Furthermore, the bill adjusts the tax rate structure for sales of tangible personal property and various services, maintaining a base tax rate of 6.5% while eliminating the previously scheduled increases to 17% and 18% in 2023 and 2025, respectively. The revenue collected from this tax will continue to be allocated to the state highway fund and other specified purposes. The act will take effect upon its publication in the statute book, streamlining the sales tax framework for cable services in Kansas.

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