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KS SB33
Bill
Status
3/3/2025
Primary Sponsor
Taxation
Click for details
AI Summary
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Custom meat processing services exempt under K.S.A. 79-3606(rrrr) are excluded from the requirement that purchasers provide exemption certificates and sellers maintain completed exemption forms
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Sellers who reasonably believe a service qualifies for the custom meat processing exemption are relieved from collecting and remitting sales tax without bearing the burden of proving the service is tax-exempt
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Purchasers who improperly claim the custom meat processing exemption remain liable for unpaid taxes
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The exemption certificate waiver provision took effect July 1, 2024
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Amends K.S.A. 79-3651 governing sales tax exemption certificate requirements and procedures
Legislative Description
House Substitute for Substitute for SB 33 by Committee on Taxation - Providing that countywide retailers' sales tax is apportioned based on total assessed valuations of the county and cities within the county rather than property taxes levied.
Last Action
House Motion to accede adopted; Representative Smith, A., Representative Turner and Representative Sawyer appointed as conferees
3/9/2026