The bill amends K.S.A. 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 the financial burden of sales tax on their operations. In addition to this new exemption, the bill repeals an existing section of the law, indicating a significant update to the framework governing sales tax exemptions. While it retains numerous existing exemptions for various entities, including healthcare and education, the bill emphasizes support for nonprofit organizations that provide essential community services.

Furthermore, the bill clarifies the conditions under which nonprofit organizations can obtain sales tax exemptions for materials and services related to construction and remodeling projects. It establishes a requirement for these organizations to obtain exemption certificates before contractors can purchase materials, ensuring compliance with tax regulations. The bill also outlines the responsibilities of contractors regarding the use of these materials and includes penalties for misuse of exemption certificates. Overall, the legislation aims to streamline the tax exemption process for nonprofits while maintaining accountability and compliance with tax laws.

Statutes affected:
As introduced: 79-3606