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KS SB148

Bill

Status

Introduced

2/3/2025

Primary Sponsor

Assessment and Taxation

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Expands the sales tax exemption for installation services on buildings and facilities to include reconstruction, restoration, remodeling, renovation, repair, and replacement work, not just original construction

  • Currently, installation labor services are only exempt from the 6.5% state sales tax for original construction of buildings/facilities, original construction or repairs of residences, and bridge/highway construction

  • Amends K.S.A. 2024 Supp. 79-3603 to broaden the scope of tax-exempt installation services for commercial buildings and facilities

  • Takes effect upon publication in the Kansas statute book

Legislative Description

Excluding from sales taxation the service of installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair or replacement of a building or facility.

Last Action

Senate Hearing: Tuesday, March 10, 2026, 9:30 AM Room 548-S

3/10/2026

Committee Referrals

Assessment and Taxation2/4/2025

Full Bill Text

No bill text available