SESSION OF 2022
SUPPLEMENTAL NOTE ON SUBSTITUTE FOR SENATE
BILL NO. 311
As Recommended by Senate Committee on
Assessment and Taxation
Sub. for SB 311 would create a sales tax exemption for
purchases by or on behalf of the Johnson County Christmas
Bureau Association for the purpose of providing food,
clothing, cleaning supplies, personal care items, and other
necessities of life to those in need and for all sales by or on
behalf of the organization.
SB 311 was introduced by the Senate Committee on
Assessment and Taxation at the request of a representative
of the Johnson County Christmas Bureau Association.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by two representatives of the Johnson County
Christmas Bureau Association, stating enactment of the bill
would enable them to more effectively serve those in need.
No other testimony was provided.
The Senate Committee amended the bill with a technical
amendment and recommended a substitute bill be created.
*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
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue estimates enactment of the bill would reduce state
sales and use tax receipts by $8,500 per year, with
approximately $7,500 of that amount being reduced State
General Fund receipts and the remaining amount being
reduced State Highway Fund receipts. Any fiscal effect
associated with the bill is not reflected in The FY 2023
Governor’s Budget Report.
Taxation; sales tax; exemptions; Johnson County Christmas Bureau
2- 311Statutes affected:
As introduced: 79-3606