This bill authorizes specific counties in Kansas to impose a countywide retailers' sales tax for designated purposes, including infrastructure and public safety projects. Finney County can use the tax for courthouse and jail construction, Pawnee County for healthcare and public safety, Seward County for roadway and bridge construction, and Jackson County for hospital services. The bill maintains the current apportionment of the countywide retailers' sales tax based on tangible property tax levies until December 31, 2026. Additionally, it amends existing laws to exclude certain custom meat processing services from exemption certificate requirements and repeals outdated sections of the law.

The bill also establishes parameters for city and county retailers' sales taxes, allowing city rates to be fixed in increments of 0.05% and capping general purpose taxes at 2% and special purpose taxes at 1%. Countywide retailers' sales taxes are capped at 1% and must be set in increments of 0.25%. It mandates that all local sales taxes be administered by the state department of revenue and outlines the apportionment of revenue collected from these taxes. Furthermore, the bill simplifies the administration of exemption certificates by removing certain record-keeping requirements and clarifying that purchasers claiming specific exemptions will not need to provide an exemption certificate starting July 1, 2024.

Statutes affected:
As introduced: 12-187, 12-189
As Amended by Senate Committee: 12-187, 12-189, 12-192, 74-8927
Enrolled: 79-3651, 12-187, 12-189, 12-192, 74-8927