KS HB2796

Creates a new sales tax exemption effective July 1, 2028, for all tangible personal property and services purchased by organizations exempt from federal income taxation under section 501(c)(3), when used exclusively to further the organization's charitable purposes

Exempts sales of tangible personal property made by 501(c)(3) organizations when used exclusively to further their charitable purposes, effective July 1, 2028

Requires a $100 registration fee for every initial registration and subsequent re-registration to obtain an exemption certificate under this new charitable organization exemption

Directs the director of taxation to collect all registration fees and deposit them into the state general fund

Amends K.S.A. 79-3606 (sales tax exemptions) and K.S.A. 79-3651 (exemption certificate requirements) to implement these changes