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KS HB2599
Bill
Status
1/29/2026
Primary Sponsor
Lauren Bohi
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AI Summary
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Exempts the first $10,000 in annual sales of tangible personal property by minor-owned businesses from Kansas state sales tax
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Prohibits cities, counties, and townships from imposing taxes, fees, licenses, permits, or other government permissions on minor-owned businesses
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Defines "minor-owned business" as a business owned and operated only by individuals under 18 years of age, operating on an intermittent or seasonal basis, with gross sales not exceeding $10,000 per calendar year
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Clarifies that websites, online marketplace listings, and digital storefronts operated by minors qualify as intermittent or seasonal businesses under the law
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Takes effect upon publication in the statute book
Legislative Description
Exempting minor-owned businesses from paying sales tax on the first $10,000 of sales from tangible personal property sold each calendar year and from local taxes, licenses, permits and other local government permissions.
Last Action
House Committee Report recommending bill be passed by Committee on Taxation
3/11/2026