SESSION OF 2024
SUPPLEMENTAL NOTE ON SUBSTITUTE FOR SENATE
BILL NO. 60
As Amended by Senate Committee of the Whole

Brief*
Sub. for SB 60, as amended, would enact a back-to-
school sales tax holiday and create several sales tax
exemptions.

Back-to-School Sales Tax Holiday
The bill would provide for a sales tax exemption for the
first Thursday in August through the following Sunday for
purchases of back-to-school-related clothing, clothing
accessories or equipment, school supplies, school
instructional materials, school art supplies, computers, school
computer supplies, and prewritten computer software, as
those items are defined by the bill.
Clothing and clothing accessories or equipment would
be limited to items with a sales price of $300 or less. School
supplies, school instructional materials, and school art
supplies would be limited to items with a sales price of $100
or less. Prewritten computer software would be limited to
items with a sales price of $300 or less. Computers and
school computer supplies would be limited to items with a
sales price of $2,000 or less.
The bill would direct the application of the exemption
under certain conditions for layaway sales, bundled sales,
discounts, unit sales, rain checks, exchanges, deliveries
____________________
*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
outside the time of the exemption, returns, and sales across
multiple time zones.

Sales Tax Exemptions
The bill would provide a sales tax exemption for all sales
of menstrual discharge collection devices and children’s and
adult diapers.
The bill would create a sales tax exemption for all sales
of the services of slaughtering, butchering, custom cutting,
dressing, processing, and packaging of an animal for human
consumption when the animal is delivered or furnished by the
customer, and the meat is for use or consumption by the
customer.
The bill would exempt the Kansas State School for the
Blind and Kansas State School for the Deaf from paying sales
tax on purchases related to the building, maintenance, and
enlargement of facilities used for human habitation.
The bill would create a sales tax exemption for sales by
or on behalf of and 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 to those in need and desiring
assistance.
The bill would create a sales tax exemption for
purchases by or on behalf of Doorstep, Inc., for the purpose
of providing short-term emergency aid to families and
individuals in need and providing information on services to
promote long-term self-sufficiency.
The bill would provide a sales tax exemption, effective
January 1, 2024, for Exploration Place, Inc., for the purpose
of constructing, remodeling, furnishing, or equipping a
riverfront amphitheater, a destination playscape, an education

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center, and indoor renovations at Exploration Place in
Wichita, Kansas.
The bill would also provide a sales tax exemption,
effective January 1, 2024, for Kansas Children’s Discovery
Center, Inc., (KCDC) for the purpose of constructing,
remodeling, furnishing or equipping a hands-on children’s
museum with a mission to enhance the lives of children and
enrich the communities it serves. [Note: The Kansas
Children’s Discovery Center, Inc., is located in Topeka,
Kansas.]
The exemptions for Exploration Place and KCDC would
also apply to qualifying purchases made by any contractor
hired for such projects and would sunset on December 31,
2030. For purchases made after January 1, 2024, but prior to
the effective date of the bill, refunds of sales tax would be
paid by the Department of Revenue.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Bowers.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Bowers and representatives of
Kansas Farm Bureau and Kansas Livestock Association. The
proponents stated the exemption is conceptually in line with
the reduced state sales tax rate on food and supportive of
expansion in an industry that is in high demand.
Written-only neutral testimony was provided by a
representative of the Kansas Association of Counties.
No other testimony was provided.

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 On January 9, 2024, the bill was withdrawn from the
Senate Calendar and rereferred to the Senate Committee on
Assessment and Taxation.
Following discussion on January 24, 2024, the Senate
Committee inserted the contents of SB 4, SB 22, and SB 129
and recommended the bill be passed as a substitute bill.
Background information for those bills is provided below.

SB 4 (Kansas State Schools for the Blind and Deaf)
The bill was prefiled for introduction on December 27,
2022, by Senator Fagg.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Fagg, who stated the bill would
result in savings to the State as it currently imposes the sales
tax on itself in these transactions, resulting in local sales
taxes also applying to the State.
Written-only proponent testimony was provided by a
representative of the Olathe Chamber of Commerce.
No other testimony was provided.

SB 22 (Johnson County Christmas Bureau Association)
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Corson.


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Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by a private individual, who indicated she was a
past recipient of the services provided by the organization
and greatly benefited from the services and currently
volunteers to serve the organization.
Written-only proponent testimony was provided by a
representative of the Johnson County Christmas Bureau
Association.
Written-only opponent testimony was provided by a
representative of the Kansas Policy Institute.
No other testimony was provided.

SB 129 (Doorstep, Inc.)
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Kloos.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Kloos, who stated enactment of the
bill would enable the organization to extend the impact of its
contributions to the community it serves.
Written-only opponent testimony was provided by a
representative of Americans for Prosperity – Kansas.
No other testimony was provided.

Senate Committee of the Whole
The Senate Committee of the Whole amended
Substitute for SB 60 to insert provisions providing for the
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back-to-school sales tax holiday, sales tax exemptions for
menstrual discharge collection devices, diapers, and
purchases by Exploration Place and Kansas Children’s
Discovery Center and their project contractors.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on SB 60, as introduced, the Department of
Revenue estimates enactment of the bill would reduce state
receipts by $1.7 million in FY 2024 and by $2.1 million in all
future fiscal years. Of that amount, $1.4 million in FY 2024
and $1.7 million in all future years would be from the State
General Fund and the balance would be from the State
Highway Fund.
According to the fiscal note prepared by the Division of
the Budget on SB 4, as introduced, the Department of
Revenue estimates enactment of the bill would reduce state
receipts by $38,900 in FY 2024 and by a similar amount in all
future fiscal years. Of that amount, $32,600 would be from
the State General Fund and the balance would be from the
State Highway Fund. Additionally, the bill would reduce local
sales tax collections by approximately $17,700 per year.
According to the fiscal note prepared by the Division of
the Budget on SB 22, as introduced, the Department of
Revenue estimates enactment of the bill would reduce state
receipts by $7,500 in FY 2024 and by a similar amount in all
future fiscal years. Of that amount, $6,200 would be from the
State General Fund and the balance would be from the State
Highway Fund. Additionally, the bill would reduce local sales
tax collections by approximately $3,000 per year.
According to the fiscal note prepared by the Division of
the Budget on SB 129, as introduced, the Department of
Revenue estimates enactment of the bill would reduce state
receipts by $5,500 in FY 2024 and by a similar amount in all
future fiscal years. Of that amount, $4,500 would be from the
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State General Fund and the balance would be from the State
Highway Fund. Additionally, the bill would reduce local sales
tax collections by approximately $2,200 per year.
Upon creation of the substitute bill by the Senate
Committee on Taxation, the Department of Revenue indicated
the fiscal effect of SB 60, SB 4, SB 22, and SB 129 would
remain the same, but would be shifted forward by one year.
According to the Department of Revenue, the sales tax
exemption for menstrual discharge collection devices and
diapers would reduce state receipts by $8.7 million in FY
2025 and by $9.5 million in FY 2026 and all future years. Of
those amounts, $7.2 million and $7.8 million, respectively
would be from the State General Fund and the balance would
be from the State Highway Fund.
According to the Department of Revenue, the back-to-
school sales tax holiday is expected to reduce state receipts
by $5.9 million per year. In FY 2025, $4.8 million of that
amount would be from the State General Fund and the
balance would be from the State Highway Fund. In FY 2026
and all future years, $4.9 million would be from the State
General fund and the balance would be from the State
Highway Fund.
According to the Department of Revenue, the sales tax
exemption for Exploration Place would decrease state
revenues by $130,000 each fiscal year from FY 2025 through
FY 2030. Of this amount, $106,600 would be from the State
General Fund and the balance from the State Highway Fund.
According to the Department of Revenue, the sales tax
exemption for Kansas Children’s Discovery Center would
decrease state revenues by $591,000 in FY 2025. Of that
amount, $485,000 would be from the State General Fund and
the balance from the State Highway Fund.


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 The fiscal effect associated with back-to-school sales
tax holiday is reflected in The FY 2025 Governor’s Budget
Report.
Taxation; sales tax; exemptions; custom meat processing; Kansas State School for
the Deaf; Kansas State School for the Blind; Johnson County Christmas Bureau
Association; Doorstep, Inc.; Exploration Place; Kansas Children's Discovery Center;
menstrual discharge collection devices; diapers; back-to-school supplies


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Statutes affected:
As introduced: 79-3606
Version 2: 79-3606
{As Amended by Senate Committee of the Whole}: 79-3606