Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor


April 12, 2021


The Honorable Caryn Tyson, Chairperson
Senate Committee on Assessment and Taxation
Statehouse, Room 123-E
Topeka, Kansas 66612
Dear Senator Tyson:
SUBJECT: Fiscal Note for SB 306 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 306 is
respectfully submitted to your committee.
SB 306 would provide a sales tax exemption to a county ambulance service district
organized as a public not-for-profit corporation for the purpose of providing ambulance service to
part or all of the county and used exclusively for the purpose of providing ambulance service,
emergency medical service, and non-emergency patient transport to residents of the county and to
other persons in and around the county. The sales tax exemption would specifically include, but
is not limited to, ambulances, ambulance components, rescue vehicles, truck chassis, gurneys,
defibrillators, oxygen tanks, training and certification materials, equipment, and supplies.

Estimated State Fiscal Effect
FY 2021 FY 2021 FY 2022 FY 2022
SGF All Funds SGF All Funds
Revenue -- -- ($25,000) ($30,000)
Expenditure -- -- $1,200 $1,200
FTE Pos. -- -- -- --
The Department of Revenue estimates that SB 306 would decrease state revenues by
$30,000 in FY 2022. Of that total, the State General Fund is estimated to decrease by $25,000 in
FY 2022, while the State Highway Fund is estimated to decrease by $5,000 in FY 2022. The
Department of Revenue indicates that this bill would have a similar fiscal effect in future fiscal
The Honorable Caryn Tyson, Chairperson
Page 2—SB 306

years. This bill also is estimated to decrease local sales tax revenues; however, the specific
estimate of lower local sales tax revenues was not calculated by the Department of Revenue.
The Department of Revenue reviewed data on non-profit county ambulance service
districts from the Kansas Board of Emergency Medical Services, which indicates that there are
five districts in the state that would qualify for this sales tax exemption. According to the
Department of Revenue, reissuing sales tax publications and issuing tax entity exemption
certificates would cost $1,200 from the State General Fund in FY 2022.
The Kansas Department of Transportation indicates that the bill would reduce state
revenues to the State Highway Fund as noted above. The Kansas Association of Counties and the
League of Kansas Municipalities indicate that the bill would provide a net reduction to local sales
tax collections that are used in part to finance local governments. Any fiscal effect associated with
SB 306 is not reflected in The FY 2022 Governor’s Budget Report.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Wendi Stark, League of Municipalities
Jay Hall, Association of Counties
Lynn Robinson, Department of Revenue
Ben Cleeves, Transportation


Statutes affected:
As introduced: 79-3606