The bill amends K.S.A. 2024 Supp. 79-3606 to introduce a sales tax exemption for purchases made by Sleep in Heavenly Peace, Inc., a nonprofit organization focused on building and delivering beds for children in need. This exemption aims to alleviate the financial burden on the organization when acquiring necessary materials and supplies. The bill also repeals existing sections of the law to incorporate this new provision while maintaining other established exemptions for state entities, educational institutions, and nonprofit organizations that support charitable activities.

In addition to the new exemption for Sleep in Heavenly Peace, Inc., the bill outlines various amendments to existing tax exemptions, including requirements for purchasers of farm machinery and aquaculture equipment to provide written certification for their intended use. It expands exemptions to include sales of tangible personal property for contractors preparing meals for homebound individuals and clarifies definitions related to "business" and "retail business." The bill also specifies exemptions for machinery and equipment used in integrated production operations, establishes penalties for misuse of exemption certificates, and outlines the process for obtaining sales tax refunds for transactions that would have been exempt under the new law. Overall, the legislation aims to streamline tax exemptions and clarify compliance requirements for various nonprofit organizations and contractors.

Statutes affected:
As introduced: 79-3606