The bill amends K.S.A. 2024 Supp. 79-3603 to exclude from sales taxation the service of installing or applying tangible personal property specifically for the purposes of reconstruction, restoration, remodeling, renovation, repair, or replacement of buildings or facilities. The existing tax rate of 6.5% is maintained, but the previous provisions for increased rates of 17% and 18% on certain dates have been deleted. Additionally, the bill clarifies that no tax will be imposed on the service of installing or applying tangible personal property in connection with original construction or similar activities.

Furthermore, the bill repeals the existing section of K.S.A. 2024 Supp. 79-3603, effectively consolidating the changes into a new framework that emphasizes the tax exemption for specific service installations related to buildings and facilities. This legislative change aims to provide clarity and potentially stimulate construction and renovation activities by reducing the tax burden associated with these services. The act will take effect upon publication in the statute book.

Statutes affected:
As introduced: 79-3603, 79-3603d