KS HB2077

Provides sales tax exemption for nonprofit animal shelters licensed under the Kansas Pet Animal Act that are exempt from federal income taxation under section 501(c)(3)

Covers purchases of tangible personal property and services used to further the organization's mission, including feeding, housing, providing veterinary care, finding homes for abandoned pets, spay/neuter clinics, and educational programs

Extends the exemption to rescue network managers purchasing on behalf of nonprofit rescue networks that are also 501(c)(3) organizations licensed under the Kansas Pet Animal Act

Exempts sales of tangible personal property, entry fees, and participation charges sold by these organizations for fundraising purposes

Allows contractors to purchase construction materials tax-free when building or remodeling facilities for qualifying animal shelters, with standard exemption certificate and audit requirements