SESSION OF 2019
SUPPLEMENTAL NOTE ON SENATE BILL NO. 123
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 123, as amended, would provide a sales tax
exemption for property and services purchased by or on
behalf of nonprofit organizations sponsoring the U.S.
Department of Agriculture’s summer food service program
and approved by the Kansas Department of Education for the
purpose of such program.
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Givens,
who appeared as a proponent during the public hearing on
February 19. Written-only testimony in support of the bill was
received from Kids Need to Eat, Inc. No other testimony was
submitted.
The bill, as introduced, would have provided the sales
tax exemption only for Kids Need to Eat, Inc. The Senate
Committee on March 22 amended the bill to more broadly
apply its provisions to other summer food service programs
not otherwise exempt.
The fiscal note prepared by the Division of the Budget
on the bill, as introduced, indicated an expected reduction of
$1,800 in state sales tax receipts. A representative of the
Department of Revenue stated on March 22 that, while the
effect of the amended version of the bill could not
immediately be quantified, the fiscal impact would not be
expected to grow significantly as a result of the amendment.
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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org


Statutes affected:
As introduced: 79-3606
As Amended by Senate Committee: 79-3606