The bill amends K.S.A. 2024 Supp. 79-3606 to broaden the sales tax exemption for purchases made by domestic violence shelters to also include domestic and sexual violence programs. This expansion is intended to provide greater financial relief to organizations that assist victims, enabling them to allocate more resources to their services. Additionally, the bill repeals the existing section of K.S.A. 79-3606, streamlining the legal framework for sales tax exemptions related to these programs, thereby enhancing support for vulnerable populations.

Moreover, the bill introduces various amendments to existing tax laws concerning exemptions for nonprofit organizations, particularly those recognized under section 501(c)(3) of the federal internal revenue code. It specifies the conditions under which these organizations can obtain exemption certificates for construction-related purchases and outlines the responsibilities of contractors involved in such projects. The bill also clarifies that certain purchases, such as construction machinery and tools, do not qualify for tax exemptions and establishes penalties for misuse of exemption certificates. Overall, the legislation aims to clarify and expand tax exemptions for specific organizations while ensuring compliance with tax regulations.

Statutes affected:
As introduced: 79-3606, 79-32