The bill amends K.S.A. 2024 Supp. 79-3606 to introduce a sales tax exemption specifically for purchases made by bowling centers or bowling alleys, aimed at reducing the financial burden of sales tax on essential equipment and materials related to bowling. This new exemption will replace the existing section of the law, while maintaining various other exemptions already established, such as those for motor-vehicle fuel and educational institutions. The bill also clarifies the definitions of "integrated production operation" and "manufacturing or processing business," ensuring that machinery and equipment used in these contexts qualify for tax exemptions under specified conditions.

In addition to the bowling center exemption, the bill expands existing tax exemptions for nonprofit organizations and specific industries, including provisions for contractors working on construction projects for these entities. It outlines the requirements for obtaining exemption certificates and mandates that all invoices be retained for auditing purposes. The bill also establishes penalties for misuse of materials purchased under these exemptions and includes provisions for sales tax refunds on qualifying purchases made prior to the act's effective date. Overall, the bill aims to streamline tax exemptions and provide support to various sectors, including agriculture, manufacturing, and nonprofit organizations, while ensuring compliance with tax regulations.

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