This bill amends K.S.A. 2024 Supp. 79-3606 to introduce a sales tax exemption specifically for animal shelters and rescue network managers, thereby alleviating their financial burdens and supporting their operations. The bill includes a repeal of the existing section to effectively incorporate these changes. In addition to this new exemption, the bill maintains various existing exemptions for other entities, such as educational institutions and health services, while expanding the scope of sales tax exemptions to include additional categories, such as sales related to community-based facilities for individuals with intellectual disabilities.

Furthermore, the bill clarifies the conditions under which certain nonprofit organizations can obtain sales tax exemptions for construction and remodeling projects, specifying that contractors must provide exemption certificate numbers to suppliers and submit sworn statements upon project completion. It also establishes penalties for misuse of materials purchased under these exemptions and outlines the process for obtaining refunds for sales tax paid on eligible transactions prior to the act's effective date. Overall, the bill aims to streamline tax exemptions for various sectors, including agriculture, food service, and nonprofit organizations, while ensuring compliance with tax regulations.

Statutes affected:
As introduced: 79-3606