This bill amends K.S.A. 2024 Supp. 79-3606 to introduce a sales tax exemption specifically for purchases made by the Care to Share Cancer Support Group of Bourbon County, Kansas, Inc., thereby alleviating their tax burden on necessary purchases. The amendment adds this exemption to the existing list of sales tax exemptions, which includes various categories such as sales of motor vehicle fuel and services provided to nonprofit organizations. Additionally, the bill repeals the existing section of K.S.A. 79-3606, indicating a comprehensive update to the sales tax exemption laws to better support cancer care initiatives in Bourbon County.

Moreover, the bill outlines various amendments to existing tax exemptions, including requirements for purchasers of farm machinery to provide written certification for tax-exempt purchases and expanding exemptions for contractors providing meal preparation services for homebound individuals. It clarifies definitions related to "business" and "retail business," and specifies conditions for project exemption certificates. The bill also establishes penalties for misuse of exemption certificates and outlines the responsibilities of contractors and organizations regarding tax compliance. Overall, the bill aims to streamline tax exemptions for nonprofit organizations and enhance support for community services while ensuring accountability in the use of tax-exempt purchases.

Statutes affected:
As introduced: 79-3606