KS SB470

Exempts residential electricity sales from the Kansas state sales tax effective July 1, 2026, applying to electricity delivered through mains, lines, or pipes to residential premises for noncommercial use by the occupant

Removes residential electricity from the list of sales subject to local city and county sales taxes collected under K.S.A. 12-187, with the exemption provision expiring July 1, 2026

Amends three existing Kansas statutes: K.S.A. 12-189a (local sales tax provisions), K.S.A. 79-3603 (state sales tax imposition), and K.S.A. 79-3606 (sales tax exemptions)

Maintains existing exemptions for natural gas and heat delivered to residential premises for noncommercial use, as well as propane and other fuel sources for residential heating and lighting

Takes effect upon publication in the Kansas statute book