The bill amends K.S.A. 2025 Supp. 79-3606 to introduce a sales tax exemption for feminine hygiene products, diapers, and incontinence products, aiming to reduce the financial burden on consumers purchasing these essential items. The existing law is repealed, and the new language explicitly includes these products in the list of items exempt from sales tax, promoting accessibility and affordability. The bill also maintains current exemptions for various goods and services, such as motor vehicle fuel and medical supplies, reflecting a commitment to public health and supporting families in managing personal care expenses.

In addition to the new exemptions, the bill outlines several amendments related to tax exemptions for nonprofit organizations and construction projects. It requires contractors to obtain exemption certificates and maintain records for audit purposes, while also specifying penalties for misuse of materials purchased under these exemptions. The legislation clarifies the classification of machinery and equipment used in production operations, ensuring that only items integral to production qualify for exemption. Furthermore, it establishes a framework for tax refunds on certain transactions and includes provisions for reviewing the new exemptions by specified dates, ensuring ongoing compliance and accountability.

Statutes affected:
As introduced: 79-3606