Kansas 2023-2024 Regular Session

Kansas House Bill HB2317

Introduced
2/7/23  
Refer
2/7/23  
Report Pass
3/13/23  
Engrossed
4/3/23  
Refer
4/4/23  
Report Pass
3/14/24  

Caption

Senate Substitute for HB 2317 by Committee on Assessment and Taxation - Providing a sales tax exemption for sales of over-the-counter drugs.

Impact

The impact of HB 2317 is expected to be significant on local government operations, particularly in counties where tax collection is a substantial administrative cost. The changes introduced by this legislation could reduce mailing expenses and improve timely communication between tax authorities and taxpayers. Additionally, with the increasing preference for electronic transactions, this measure may lead to higher responsiveness from taxpayers regarding their liabilities and potentially reduce instances of unpaid taxes due to non-receipt of printed notices.

Summary

House Bill 2317 aims to modernize the process of property tax collection in Kansas by allowing county treasurers to send tax notices and statements electronically, provided the taxpayer consents to such delivery methods. This bill is an effort to enhance the efficiency of tax communication, reduce costs associated with mailing physical statements, and streamline the overall administrative process of tax collection. By permitting electronic communications, the bill aligns with the technological advancements expected in governmental processes.

Contention

While the bill is mostly viewed positively for its potential efficiencies, there are concerns regarding the reliance on electronic communications. Some opponents worry about ensuring that all taxpayers, especially those who may not have access to the internet or are not tech-savvy, are adequately informed about their tax obligations. Furthermore, there could be issues related to the security and privacy of sensitive tax information transmitted electronically. Legislators will need to balance these concerns with the operational benefits of moving towards a more digital approach.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2234

Substitute for HB 2234 by Committee on Taxation - Providing a sales tax exemption for purchases made by Junction City main street, inc.

KS HB2081

Substitute for HB 2081 by Committee on Taxation - Providing a sales tax exemption for community pharmacies serving medically underserved individuals and families.

KS SB33

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.

KS SB209

Providing a sales tax exemption for sales of firearms, firearm accessories, ammunition, firearm safes and firearm safety devices.

KS HB2388

Providing a sales tax exemption for purchases and sales made by the friends of cedar crest association.

KS HB2475

Providing a sales tax exemption for purchases made by radical life inc.

KS HB2777

Providing a sales tax exemption for purchases made by sevendays inc.

KS HB2098

Providing a sales tax exemption for purchases by not-for-profit corporations operating a community theater.

KS SB26

Providing a sales tax exemption for certain purchases by bowling centers.

KS SB210

Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

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