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KS SB267
Bill
Status
2/13/2025
Primary Sponsor
Assessment and Taxation
Click for details
AI Summary
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Modifies the definition of "alcoholic beverages" for sales tax purposes from beverages containing 0.05% or more alcohol by volume to 0.5% or more alcohol by volume
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Creates a sales tax exemption for equipment, machinery, software, and infrastructure purchased for use in providing communications services (internet access, telecommunications, video service), with the exemption expiring July 1, 2029
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Adds a sales tax exemption for services purchased on behalf of a communications service provider for repair, maintenance, or installation of communications equipment
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Establishes a sales tax exemption for purchases by the Kansas Fairgrounds Foundation for constructing, equipping, maintaining, or remodeling buildings on Kansas State Fair grounds, including contractor purchases for such projects
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Amends K.S.A. 2024 Supp. 79-3602 and 79-3606, taking effect upon publication in the statute book
Legislative Description
Providing sales tax exemptions for certain services purchased on behalf of a provider in the provision of communication services and certain purchases by the Kansas fairgrounds foundation and modifying the definition of alcoholic beverages for purposes of the retailers' sales tax.
Last Action
Senate Referred to Committee on Assessment and Taxation
2/14/2025