This bill amends K.S.A. 2024 Supp. 79-3606 to provide a sales tax exemption for purchases made by the Friends of Cedar Crest Association, allowing the organization to operate without the burden of sales tax on its purchases. The existing section is repealed, and the new language explicitly includes the association in the list of entities exempt from sales tax, which also encompasses various categories such as sales of motor-vehicle fuel and tangible personal property for state entities and educational institutions. The bill aims to alleviate financial constraints on the Friends of Cedar Crest Association and support its activities.

In addition to the exemption for the Friends of Cedar Crest Association, the bill introduces several amendments to existing tax exemptions for nonprofit organizations, educational institutions, and community action groups. It specifies that certain organizations, including those involved in health advocacy and community services, can obtain exemption certificates for construction and remodeling projects. The bill outlines the responsibilities of contractors and nonprofits regarding the use of materials purchased under these certificates, including penalties for misuse. Furthermore, it establishes procedures for claiming sales tax refunds for transactions that would have been exempt under the new provisions, ensuring compliance and accountability among organizations and contractors involved in these services.

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