This bill amends Kansas tax law to provide specific sales and property tax exemptions for organizations involved in establishing and maintaining Kansas war memorials. It introduces a new property tax exemption for real property used by organizations exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, as long as the property is dedicated to honoring Kansas veterans. This exemption will apply to all taxable years starting after December 31, 2026. Additionally, the bill includes a sales tax exemption for purchases made for the establishment and maintenance of these memorials, streamlining the criteria for tax exemptions by removing certain conditions that previously applied.

Moreover, the bill outlines the responsibilities of contractors working on projects for various nonprofit organizations, requiring them to obtain exemption certificates for tax-exempt purchases and to provide sworn statements upon project completion. It establishes penalties for misuse of exemption certificates and specifies that materials not incorporated into projects may result in tax liabilities. The bill also expands the list of exemptions to include various nonprofit organizations and their specific purposes, ensuring compliance with tax regulations while facilitating operations for these entities. Overall, the legislation aims to honor Kansas veterans and support charitable organizations by easing their tax burdens.

Statutes affected:
As introduced: 79-201, 79-3606