Kansas 2025-2026 Regular Session

Kansas Senate Bill SB59

Introduced
1/22/25  

Caption

Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases of construction materials and services for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.

Impact

Should SB59 be enacted, it will align state law more closely with the objectives of promoting animal welfare and preventing pet overpopulation. The exemption would particularly benefit licensed animal shelters and rescue networks as it allows them to utilize their funds more efficiently by redirecting potential sales tax payments towards operational and welfare-enhancing activities. This financial support may enhance their capacity to provide veterinary care and rehome pets, ultimately serving the broader public interest by reducing stray animal populations.

Summary

Senate Bill 59 seeks to amend existing sales tax legislation in Kansas by introducing specific exemptions for animal shelters and animal rescue organizations. The bill aims to alleviate the financial burden on these nonprofit entities by permitting them to purchase necessary items related to their operations without the imposition of sales tax. Specifically, purchases that directly relate to the care, housing, feeding, and veterinary treatment of homeless and abandoned pets will fall under this exemption. This legislative move reflects a growing recognition of the role of animal welfare organizations in community health and safety.

Contention

While supporters of SB59 hail it as a necessary measure for enhancing the operations of animal shelters and rescue organizations, there may be concerns regarding the potential revenue impact on state and local taxation. Critics might argue that extending tax exemptions could set a precedent leading to further exemptions for other sectors, thereby complicating tax structures and potentially limiting funds available for state services. Advocates for the legislation will likely emphasize the long-term community benefits of supporting animal care and welfare organizations as justifying the amendments proposed.

Companion Bills

No companion bills found.

Previously Filed As

KS SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

KS SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SCR1604

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property mobile homes.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS SB7

Authorizing federally licensed firearm dealers, in addition to county sheriffs, to receive applications for concealed carry licenses and forward such applications to the attorney general, prohibiting sheriffs from assessing any fee related to application services and allowing dealers to assess a fee related to application services not to exceed $20.

KS HB2002

Expanding medical assistance eligibility and enacting the cutting healthcare costs for all Kansans act.

KS SCR1603

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for residential property.

Similar Bills

No similar bills found.