KS HB2619

Sales tax exemption for manufactured homes, mobile homes, or modular homes purchased by 501(c)(3) nonprofit organizations providing affordable housing to individuals/families earning 80% or less of area median income, transitional housing, or emergency shelter housing

Sales tax exemption for materials and services purchased by contractors constructing, equipping, reconstructing, maintaining, repairing, enlarging, furnishing, or remodeling affordable housing facilities owned by qualifying nonprofit organizations

Construction machinery, equipment, and tools used in building projects are explicitly excluded from the exemption

Contractors must obtain exemption certificates from the state, maintain invoices for five years subject to audit, and provide sworn statements upon project completion certifying all purchases qualified for exemption

Misuse of exemption certificates by contractors results in misdemeanor charges, with the nonprofit organization liable for unpaid taxes and able to recover costs plus attorney fees from non-compliant contractors