Kansas Senate Bill SB278

Kansas 2025-2026 Regular Session

• Introduced: 2/25/25
• Refer: 2/26/25

Caption

Providing a sales tax exemption for certain purchases and sales by care to share cancer support group of Bourbon county, Kansas, inc.

Summary

SB 278 amends Kansas sales tax law to add a specific exemption for purchases and sales by Care to Share Cancer Support Group of Bourbon County, Kansas, Inc., a 501(c)(3) organization. The bill states that sales tax will not apply to tangible personal property and services purchased by or on behalf of the organization, or sold by or on behalf of the organization, when used for its cancer support group and related services for people with cancer. It also authorizes refunds of sales tax paid on qualifying transactions on or after July 1, 2024, but before the bill’s effective date, subject to the Department of Revenue’s refund procedures. The bill makes a targeted amendment to K.S.A. 79-3606, which is Kansas’s main sales tax exemption statute. In practical terms, it adds Care to Share to the long list of entities and activities already exempted under state law, without changing the broader structure of the sales tax code. The bill also repeals the prior version of the statute and reenacts it with the new exemption included, meaning the legal effect is to expand the exemption list rather than to alter tax rates or general eligibility rules. The overall sentiment reflected by the bill’s text and context appears supportive and noncontroversial. The measure is narrowly tailored to a local charitable organization providing cancer-related support services, and there is no recorded committee debate or vote history in the provided materials indicating opposition or amendment. The bill’s framing suggests a routine tax exemption bill intended to recognize the organization’s nonprofit status and public-service mission. Because no committee transcripts or voting records were provided, there is no documented point of contention in the available record. Any potential policy concern would likely be the usual one associated with special sales tax exemptions: whether creating a specific carve-out for one organization is appropriate as a matter of tax policy, and whether such exemptions should be granted on a case-by-case basis. However, the materials provided do not show any expressed objection from legislators or stakeholders.

Impact

SB 278 would amend K.S.A. 2024 Supp. 79-3606, Kansas’s sales tax exemption statute, to exempt qualifying purchases and sales by Care to Share Cancer Support Group of Bourbon County, Kansas, Inc. The organization would be able to buy goods and services tax-free when used for its exempt charitable purposes, and sales made by or on behalf of the organization for those purposes would also be exempt. The bill also creates a retroactive refund mechanism for sales tax paid on qualifying transactions beginning July 1, 2024, requiring claims to be filed with the Department of Revenue under its standard refund procedures.

Sentiment

The available record suggests a favorable and routine reception. The bill is a narrow, targeted exemption for a local cancer support nonprofit, and there are no committee transcripts, recorded votes, or other materials showing opposition, controversy, or significant debate. In the absence of contrary evidence, the sentiment appears broadly supportive and administrative in nature rather than partisan or contested.

Contention

No specific contention is documented in the provided materials. The only likely policy issue is the general question of whether Kansas should grant organization-specific sales tax exemptions, since such exemptions reduce tax revenue and can be seen as preferential treatment. However, the bill text and context do not show any recorded disagreement over Care to Share’s eligibility, the scope of the exemption, or the retroactive refund provision.