KS SB26

Amends K.S.A. 2024 Supp. 79-3606 to add a new sales tax exemption for bowling centers and bowling alleys in Kansas

Exempts from sales tax all materials, machinery, and equipment purchased for commercial use that is directly used in the game of bowling

Covered "machinery and equipment" includes automatic pin setters, ball returns, lane machines, lane cleaning machines, score screens and tables, bowling seating, bowling pins, bowling balls, and bowling shoes

Exempts sales of services to install, repair, or maintain such bowling machinery and equipment, as well as repair and replacement parts and accessories

Covered "materials" include lane cleaners and conditioners, shoe cleaners, and shoe deodorizers