The bill amends K.S.A. 2024 Supp. 79-3606 to introduce a sales tax exemption for feminine hygiene products and diapers, aiming to reduce the financial burden on individuals and families purchasing these essential items. The existing section of the law is repealed, and the new language explicitly states that sales of these products will be exempt from state sales tax. Additionally, the bill maintains various other existing exemptions, such as those for motor vehicle fuel and sales to educational institutions, while enhancing accessibility to necessary health and hygiene products.

Furthermore, the bill outlines specific exemptions for sales of tangible personal property and services purchased by nonprofit organizations, educational institutions, and community action groups, including provisions for health organizations and volunteer fire-fighting organizations. It establishes a process for obtaining exemption certificates for contractors working with these organizations and includes penalties for misuse of materials purchased under these exemptions. The bill also clarifies the exemption status of certain purchases made by charitable organizations and nonprofit entities, ensuring compliance with tax regulations while supporting their operations.

Statutes affected:
As introduced: 79-3606