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, aiming to alleviate financial burdens on the bowling industry. This amendment repeals the existing section of K.S.A. 2024 Supp. 79-3606, indicating a significant shift in the legal framework governing sales tax exemptions. In addition to the new exemption for bowling centers, the bill retains various existing exemptions for other entities, including state and local governments, educational institutions, and nonprofit organizations, ensuring continued tax relief across multiple sectors.

Furthermore, the bill clarifies the conditions under which nonprofit organizations can obtain sales tax exemptions for materials and services used in construction and remodeling projects. It establishes that specific organizations, such as charitable family providers and nonprofit museums, can acquire exemption certificates for their projects, with contractors required to document and maintain records for compliance. The bill also introduces penalties for misuse of these exemptions, emphasizing accountability in the use of tax-exempt purchases. Overall, the legislation aims to streamline the tax exemption process while supporting charitable organizations and the bowling industry in Kansas.

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