This bill amends K.S.A. 2025 Supp. 79-3606h to establish a new sales tax exemption for certain veterans and military personnel. Effective July 1, 2026, the bill allows residents of Kansas who have been honorably discharged from active military service and are rated with a 100% permanent and total service-connected disability, or have a total disability rating based on unemployability, to be exempt from the Kansas retailers' sales tax on sales of tangible personal property or services. The exemption applies to purchases made for personal use by the eligible person or their spouse, and it also extends to purchases made by a spouse or household member on behalf of the eligible person. The surviving spouse of an eligible person can continue to receive the exemption until remarriage, with a cap of $24,000 in exempt sales per year per eligible person.

Additionally, the bill requires eligible persons to apply for a veteran exemption identification number from the secretary of revenue before claiming the exemption. The secretary will provide an exemption certificate to qualifying individuals, which must be presented to retailers when making qualifying purchases. The bill also includes provisions for the secretary to request a sworn statement from the eligible person to confirm that their exempt sales do not exceed the annual limit. The existing section of K.S.A. 2025 Supp. 79-3606h is repealed, and the new provisions will supplement the Kansas retailers' sales tax act.

Statutes affected:
As introduced: 79-3606h