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 and supporting their operations. 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 framework.

The bill further clarifies and expands existing tax exemptions for various nonprofit organizations, educational institutions, and community action groups. It outlines specific conditions under which these organizations can claim exemptions, including the requirement for contractors to obtain exemption certificates and maintain records for audit purposes. The bill also establishes penalties for misuse of materials purchased under these exemptions and allows for refunds of sales tax paid on exempt transactions prior to the bill's effective date. Overall, the legislation aims to streamline tax exemptions, enhance support for nonprofit initiatives, and ensure compliance and accountability in the use of such exemptions.

Statutes affected:
As introduced: 79-3606