Session of 1998
                   
HOUSE BILL No. 2668
         
By Committee on Taxation
         
1-20
            9             AN ACT relating to sales taxation concerning the exemption of sales of
10             certain aircraft; amending K.S.A. 79-3606 and repealing the existing
11             section.
12            
13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 79-3606 is hereby amended to read as follows:
15       79-3606. The following shall be exempt from the tax imposed by this act:
16           (a) All sales of motor-vehicle fuel or other articles upon which a sales
17       or excise tax has been paid, not subject to refund, under the laws of this
18       state except cigarettes as defined by K.S.A. 79-3301 and amendments
19       thereto, cereal malt beverages and malt products as defined by K.S.A. 79-
20       3817 and amendments thereto, including wort, liquid malt, malt syrup
21       and malt extract, which is not subject to taxation under the provisions of
22       K.S.A. 79-41a02 and amendments thereto, and motor vehicles as defined
23       by K.S.A. 79-1017 and amendments thereto;
24           (b) all sales of tangible personal property or service, including the
25       renting and leasing of tangible personal property, purchased directly by
26       the state of Kansas, a political subdivision thereof, other than a school or
27       educational institution, or purchased by a public or private nonprofit hos-
28       pital or nonprofit blood, tissue or organ bank and used exclusively for
29       state, political subdivision, hospital or nonprofit blood, tissue or organ
30       bank purposes, except when: (1) Such state or hospital is engaged or
31       proposes to engage in any business specifically taxable under the provi-
32       sions of this act and such items of tangible personal property or service
33       are used or proposed to be used in such business, or (2) such political
34       subdivision is engaged or proposes to engage in the business of furnishing
35       gas, water, electricity or heat to others and such items of personal prop-
36       erty or service are used or proposed to be used in such business;
37           (c) all sales of tangible personal property or services, including the
38       renting and leasing of tangible personal property, purchased directly by
39       a public or private elementary or secondary school or public or private
40       nonprofit educational institution and used primarily by such school or
41       institution for nonsectarian programs and activities provided or sponsored
42       by such school or institution or in the erection, repair or enlargement of
43       buildings to be used for such purposes. The exemption herein provided

HB 2668

2

  1       shall not apply to erection, construction, repair, enlargement or equip-
  2       ment of buildings used primarily for human habitation;
  3           (d) all sales of tangible personal property or services purchased by a
  4       contractor for the purpose of constructing, equipping, reconstructing,
  5       maintaining, repairing, enlarging, furnishing or remodeling facilities for
  6       any public or private nonprofit hospital, public or private elementary or
  7       secondary school or a public or private nonprofit educational institution,
  8       which would be exempt from taxation under the provisions of this act if
  9       purchased directly by such hospital, school or educational institution; and
10       all sales of tangible personal property or services purchased by a contrac-
11       tor for the purpose of constructing, equipping, reconstructing, maintain-
12       ing, repairing, enlarging, furnishing or remodeling facilities for any polit-
13       ical subdivision of the state, the total cost of which is paid from funds of
14       such political subdivision and which would be exempt from taxation under
15       the provisions of this act if purchased directly by such political subdivision.
16       Nothing in this subsection or in the provisions of K.S.A. 12-3418 and
17       amendments thereto, shall be deemed to exempt the purchase of any
18       construction machinery, equipment or tools used in the constructing,
19       equipping, reconstructing, maintaining, repairing, enlarging, furnishing
20       or remodeling facilities for any political subdivision of the state. As used
21       in this subsection, K.S.A. 12-3418 and 79-3640, and amendments thereto,
22       ``funds of a political subdivision'' shall mean general tax revenues, the
23       proceeds of any bonds and gifts or grants-in-aid. Gifts shall not mean
24       funds used for the purpose of constructing, equipping, reconstructing,
25       repairing, enlarging, furnishing or remodeling facilities which are to be
26       leased to the donor. When any political subdivision of the state, public or
27       private nonprofit hospital, public or private elementary or secondary
28       school or public or private nonprofit educational institution shall contract
29       for the purpose of constructing, equipping, reconstructing, maintaining,
30       repairing, enlarging, furnishing or remodeling facilities, it shall obtain
31       from the state and furnish to the contractor an exemption certificate for
32       the project involved, and the contractor may purchase materials for in-
33       corporation in such project. The contractor shall furnish the number of
34       such certificate to all suppliers from whom such purchases are made, and
35       such suppliers shall execute invoices covering the same bearing the num-
36       ber of such certificate. Upon completion of the project the contractor
37       shall furnish to the political subdivision, hospital, school or educational
38       institution concerned a sworn statement, on a form to be provided by the
39       director of taxation, that all purchases so made were entitled to exemption
40       under this subsection. As an alternative to the foregoing procedure, any
41       such contracting entity may apply to the secretary of revenue for agent
42       status for the sole purpose of issuing and furnishing project exemption
43       certificates to contractors pursuant to rules and regulations adopted by

HB 2668

3

  1       the secretary establishing conditions and standards for the granting and
  2       maintaining of such status. All invoices shall be held by the contractor for
  3       a period of five years and shall be subject to audit by the director of
  4       taxation. If any materials purchased under such a certificate are found
  5       not to have been incorporated in the building or other project or not to
  6       have been returned for credit or the sales or compensating tax otherwise
  7       imposed upon such materials which will not be so incorporated in the
  8       building or other project reported and paid by such contractor to the
  9       director of taxation not later than the 20th day of the month following
10       the close of the month in which it shall be determined that such materials
11       will not be used for the purpose for which such certificate was issued, the
12       political subdivision, hospital, school or educational institution concerned
13       shall be liable for tax on all materials purchased for the project, and upon
14       payment thereof it may recover the same from the contractor together
15       with reasonable attorney fees. Any contractor or any agent, employee or
16       subcontractor thereof, who shall use or otherwise dispose of any materials
17       purchased under such a certificate for any purpose other than that for
18       which such a certificate is issued without the payment of the sales or
19       compensating tax otherwise imposed upon such materials, shall be guilty
20       of a misdemeanor and, upon conviction therefor, shall be subject to the
21       penalties provided for in subsection (g) of K.S.A. 79-3615, and amend-
22       ments thereto;
23           (e) all sales of tangible personal property or services purchased by a
24       contractor for the erection, repair or enlargement of buildings or other
25       projects for the government of the United States, its agencies or instru-
26       mentalities, which would be exempt from taxation if purchased directly
27       by the government of the United States, its agencies or instrumentalities.
28       When the government of the United States, its agencies or instrumen-
29       talities shall contract for the erection, repair, or enlargement of any build-
30       ing or other project, it shall obtain from the state and furnish to the
31       contractor an exemption certificate for the project involved, and the con-
32       tractor may purchase materials for incorporation in such project. The
33       contractor shall furnish the number of such certificates to all suppliers
34       from whom such purchases are made, and such suppliers shall execute
35       invoices covering the same bearing the number of such certificate. Upon
36       completion of the project the contractor shall furnish to the government
37       of the United States, its agencies or instrumentalities concerned a sworn
38       statement, on a form to be provided by the director of taxation, that all
39       purchases so made were entitled to exemption under this subsection. As
40       an alternative to the foregoing procedure, any such contracting entity may
41       apply to the secretary of revenue for agent status for the sole purpose of
42       issuing and furnishing project exemption certificates to contractors pur-
43       suant to rules and regulations adopted by the secretary establishing con-

HB 2668

4

  1       ditions and standards for the granting and maintaining of such status. All
  2       invoices shall be held by the contractor for a period of five years and shall
  3       be subject to audit by the director of taxation. Any contractor or any agent,
  4       employee or subcontractor thereof, who shall use or otherwise dispose of
  5       any materials purchased under such a certificate for any purpose other
  6       than that for which such a certificate is issued without the payment of
  7       the sales or compensating tax otherwise imposed upon such materials,
  8       shall be guilty of a misdemeanor and, upon conviction therefor, shall be
  9       subject to the penalties provided for in subsection (g) of K.S.A. 79-3615
10       and amendments thereto;
11           (f) tangible personal property purchased by a railroad or public utility
12       for consumption or movement directly and immediately in interstate
13       commerce;
14           (g) sales of aircraft, including remanufactured and modified aircraft,
15       sales of aircraft repair, modification and replacement parts and sales of
16       services employed in the remanufacture, modification and repair of air-
17       craft sold to persons using directly or through an authorized agent such
18       aircraft and aircraft repair, modification and replacement parts as certified
19       or licensed carriers of persons or property in interstate or foreign com-
20       merce under authority of the laws of the United States or any foreign
21       government or sold to any foreign government or agency or instrumen-
22       tality of such foreign government and all sales of aircraft, aircraft parts,
23       replacement parts and services employed in the remanufacture, modifi-
24       cation and repair of aircraft for use outside of the United States;
25           (h) all rentals of nonsectarian textbooks by public or private elemen-
26       tary or secondary schools;
27           (i) the lease or rental of all films, records, tapes, or any type of sound
28       or picture transcriptions used by motion picture exhibitors;
29           (j) meals served without charge or food used in the preparation of
30       such meals to employees of any restaurant, eating house, dining car, hotel,
31       drugstore or other place where meals or drinks are regularly sold to the
32       public if such employees' duties are related to the furnishing or sale of
33       such meals or drinks;
34           (k) any motor vehicle, semitrailer or pole trailer, as such terms are
35       defined by K.S.A. 8-126 and amendments thereto, or aircraft sold and
36       delivered in this state to a bona fide resident of another state, which motor
37       vehicle, semitrailer, pole trailer or aircraft is not to be registered or based
38       in this state and which vehicle, semitrailer, pole trailer or aircraft will not
39       remain in this state more than 10 days;
40           (l) all isolated or occasional sales of tangible personal property, serv-
41       ices, substances or things, except isolated or occasional sale of motor
42       vehicles specifically taxed under the provisions of subsection (o) of K.S.A.
43       79-3603 and amendments thereto;

HB 2668

5

  1           (m) all sales of tangible personal property which become an ingre-
  2       dient or component part of tangible personal property or services pro-
  3       duced, manufactured or compounded for ultimate sale at retail within or
  4       without the state of Kansas; and any such producer, manufacturer or
  5       compounder may obtain from the director of taxation and furnish to the
  6       supplier an exemption certificate number for tangible personal property
  7       for use as an ingredient or component part of the property or services
  8       produced, manufactured or compounded;
  9           (n) all sales of tangible personal property which is consumed in the
10       production, manufacture, processing, mining, drilling, refining or com-
11       pounding of tangible personal property, the treating of by-products or
12       wastes derived from any such production process, the providing of serv-
13       ices or the irrigation of crops for ultimate sale at retail within or without
14       the state of Kansas; and any purchaser of such property may obtain from
15       the director of taxation and furnish to the supplier an exemption certifi-
16       cate number for tangible personal property for consumption in such pro-
17       duction, manufacture, processing, mining, drilling, refining, compound-
18       ing, treating, irrigation and in providing such services;
19           (o) all sales of animals, fowl and aquatic plants and animals, the pri-
20       mary purpose of which is use in agriculture or aquaculture, as defined in
21       K.S.A. 47-1901, and amendments thereto, the production of food for
22       human consumption, the production of animal, dairy, poultry or aquatic
23       plant and animal products, fiber or fur, or the production of offspring for
24       use for any such purpose or purposes;
25           (p) all sales of drugs, as defined by K.S.A. 65-1626 and amendments
26       thereto, dispensed pursuant to a prescription order, as defined by K.S.A.
27       65-1626 and amendments thereto, by a licensed practitioner;
28           (q) all sales of insulin dispensed by a person licensed by the state
29       board of pharmacy to a person for treatment of diabetes at the direction
30       of a person licensed to practice medicine by the board of healing arts;
31           (r) all sales of prosthetic and orthopedic appliances prescribed in
32       writing by a person licensed to practice the healing arts, dentistry or
33       optometry. For the purposes of this subsection, the term prosthetic and
34       orthopedic appliances means any apparatus, instrument, device, or equip-
35       ment used to replace or substitute for any missing part of the body; used
36       to alleviate the malfunction of any part of the body; or used to assist any
37       disabled person in leading a normal life by facilitating such person's mo-
38       bility; such term shall include accessories attached or to be attached to
39       motor vehicles, but such term shall not include motor vehicles or personal
40       property which when installed becomes a fixture to real property;
41           (s) all sales of tangible personal property or services purchased di-
42       rectly by a groundwater management district organized or operating un-
43       der the authority of K.S.A. 82a-1020 et seq. and amendments thereto,

HB 2668

6

  1       which property or services are used in the operation or maintenance of
  2       the district;
  3           (t) all sales of farm machinery and equipment or aquaculture ma-
  4       chinery and equipment, repair and replacement parts therefor and serv-
  5       ices performed in the repair and maintenance of such machinery and
  6       equipment. For the purposes of this subsection the term ``farm machinery
  7       and equipment or aquaculture machinery and equipment'' shall include
  8       machinery and equipment used in the operation of Christmas tree farm-
  9       ing but shall not include any passenger vehicle, truck, truck tractor, trailer,
10       semitrailer or pole trailer, other than a farm trailer, as such terms are
11       defined by K.S.A. 8-126 and amendments thereto. Each purchaser of
12       farm machinery and equipment or aquaculture machinery and equipment
13       exempted herein must certify in writing on the copy of the invoice or
14       sales ticket to be retained by the seller that the farm machinery and
15       equipment or aquaculture machinery and equipment purchased will be
16       used only in farming, ranching or aquaculture production. Farming or
17       ranching shall include the operation of a feedlot and farm and ranch work
18       for hire and the operation of a nursery;
19           (u) all leases or rentals of tangible personal property used as a dwell-
20       ing if such tangible personal property is leased or rented for a period of
21       more than 28 consecutive days;
22           (v) all sales of food products to any contractor for use in preparing
23       meals for delivery to homebound elderly persons over 60 years of age and
24       to homebound disabled persons or to be served at a group-sitting at a
25       location outside of the home to otherwise homebound elderly persons
26       over 60 years of age and to otherwise homebound disabled persons, as
27       all or part of any food service project funded in whole or in part by
28       government or as part of a private nonprofit food service project available
29       to all such elderly or disabled persons residing within an area of service
30       designated by the private nonprofit organization, and all sales of food
31       products for use in preparing meals for consumption by indigent or home-
32       less individuals whether or not such meals are consumed at a place des-
33       ignated for such purpose;
34           (w) all sales of natural gas, electricity, heat and water delivered
35       through mains, lines or pipes: (1) To residential premises for noncom-
36       mercial use by the occupant of such premises; (2) for agricultural use and
37       also, for such use, all sales of propane gas; (3) for use in the severing of
38       oil; and (4) to any property which is exempt from property taxation pur-
39       suant to K.S.A. 79-201b Second through Sixth. As used in this paragraph,
40       ``severing'' shall have the meaning ascribed thereto by subsection (k) of
41       K.S.A. 79-4216, and amendments thereto;
42           (x) all sales of propane gas, LP-gas, coal, wood and other fuel sources
43       for the production of heat or lighting for noncommercial use of an oc-

HB 2668

7

  1       cupant of residential premises;
  2           (y) all sales of materials and services used in the repairing, servicing,
  3       altering, maintaining, manufacturing, remanufacturing, or modification of
  4       railroad rolling stock for use in interstate or foreign commerce under
  5       authority of the laws of the United States;
  6           (z) all sales of tangible personal property and services purchased di-
  7       rectly by a port authority or by a contractor therefor as provided by the
  8       provisions of K.S.A. 12-3418 and amendments thereto;
  9           (aa) all sales of materials and services applied to equipment which is
10       transported into the state from without the state for repair, service, al-
11       teration, maintenance, remanufacture or modification and which is sub-
12       sequently transported outside the state for use in the transmission of
13       liquids or natural gas by means of pipeline in interstate or foreign com-
14       merce under authority of the laws of the United States;
15           (bb) all sales of used mobile homes or manufactured homes. As used
16       in this subsection: (1) ``Mobile homes'' and ``manufactured homes'' shall
17       have the meanings ascribed thereto by K.S.A. 58-4202 and amendments
18       thereto; and (2) ``sales of used mobile homes or manufactured homes''
19       means sales other than the original retail sale thereof;
20           (cc) all sales of tangible personal property or services purchased for
21       the purpose of and in conjunction with constructing, reconstructing, en-
22       larging or remodeling a business or retail business which meets the
23       requirements established in K.S.A. 74-50,115 and amendments thereto,
24       and the sale and installation of machinery and equipment purchased for
25       installation at any such business or retail business. When a person shall
26       contract for the construction, reconstruction, enlargement or remodeling
27       of any such business or retail business, such person shall obtain from the
28       state and furnish to the contractor an exemption certificate for the project
29       involved, and the contractor may purchase materials, machinery and
30       equipment for incorporation in such project. The contractor shall furnish
31       the number of such certificates to all suppliers from whom such purchases
32       are made, and such suppliers shall execute invoices covering the same
33       bearing the number of such certificate. Upon completion of the project
34       the contractor shall furnish to the owner of the business or retail business
35       a sworn statement, on a form to be provided by the director of taxation,
36       that all purchases so made were entitled to exemption under this subsec-
37       tion. All invoices shall be held by the contractor for a period of five years
38       and shall be subject to audit by the director of taxation. Any contractor
39       or any agent, employee or subcontractor thereof, who shall use or oth-
40       erwise dispose of any materials, machinery or equipment purchased un-
41       der such a certificate for any purpose other than that for which such a
42       certificate is issued without the payment of the sales or compensating tax
43       otherwise imposed thereon, shall be guilty of a misdemeanor and, upon

HB 2668

8

  1       conviction therefor, shall be subject to the penalties provided for in sub-
  2       section (g) of K.S.A. 79-3615 and amendments thereto. As used in this
  3       subsection, ``business'' and ``retail business'' have the meanings respec-
  4       tively ascribed thereto by K.S.A. 74-50,114 and amendments thereto;
  5           (dd) all sales of tangible personal property purchased with food
  6       stamps issued by the United States department of agriculture;
  7           (ee) all sales of lottery tickets and shares made as part of a lottery
  8       operated by the state of Kansas;
  9           (ff) on and after July 1, 1988, all sales of new mobile homes or man-
10       ufactured homes to the extent of 40% of the gross receipts, determined
11       without regard to any trade-in allowance, received from such sale. As used
12       in this subsection, ``mobile homes'' and ``manufactured homes'' shall have
13       the meanings ascribed thereto by K.S.A. 58-4202 and amendments
14       thereto;
15           (gg) all sales of tangible personal property purchased in accordance
16       with vouchers issued pursuant to the federal special supplemental food
17       program for women, infants and children;
18           (hh) all sales of medical supplies and equipment purchased directly
19       by a nonprofit skilled nursing home or nonprofit intermediate nursing
20       care home, as defined by K.S.A. 39-923, and amendments thereto, for
21       the purpose of providing medical services to residents thereof. This ex-
22       emption shall not apply to tangible personal property customarily used
23       for human habitation purposes;
24           (ii) all sales of tangible personal property purchased directly by a non-
25       profit organization for nonsectarian comprehensive multidiscipline youth
26       development programs and activities provided or sponsored by such or-
27       ganization. This exemption shall not apply to tangible personal property
28       customarily used for human habitation purposes;
29           (jj) all sales of tangible personal property or services, including the
30       renting and leasing of tangible personal property, purchased directly on
31       behalf of a community-based mental retardation facility or mental health
32       center organized pursuant to K.S.A. 19-4001 et seq., and amendments
33       thereto, and licensed in accordance with the provisions of K.S.A. 75-
34       3307b and amendments thereto. This exemption shall not apply to tan-
35       gible personal property customarily used for human habitation purposes;
36           (kk) on and after January 1, 1989, all sales of machinery and equip-
37       ment used directly and primarily for the purposes of manufacturing, as-
38       sembling, processing, finishing, storing, warehousing or distributing ar-
39       ticles of tangible personal property in this state intended for resale by a
40       manufacturing or processing plant or facility or a storage, warehousing or
41       distribution facility:
42           (1) For purposes of this subsection, machinery and equipment shall
43       be deemed to be used directly and primarily in the manufacture, assem-

HB 2668

9

  1       blage, processing, finishing, storing, warehousing or distributing of tan-
  2       gible personal property where such machinery and equipment is used
  3       during a manufacturing, assembling, processing or finishing, storing,
  4       warehousing or distributing operation:
  5           (A) To effect a direct and immediate physical change upon the tangible
  6       personal property;
  7           (B) to guide or measure a direct and immediate physical change upon
  8       such property where such function is an integral and essential part of
  9       tuning, verifying or aligning the component parts of such property;
10           (C) to test or measure such property where such function is an in-
11       tegral part of the production flow or function;
12           (D) to transport, convey or handle such property during the manu-
13       facturing, processing, storing, warehousing or distribution operation at
14       the plant or facility; or
15           (E) to place such property in the container, package or wrapping in
16       which such property is normally sold or transported.
17           (2) For purposes of this subsection ``machinery and equipment used
18       directly and primarily'' shall include, but not be limited to:
19           (A) Mechanical machines or major components thereof contributing
20       to a manufacturing, assembling or finishing process;
21           (B) molds and dies that determine the physical characteristics of the
22       finished product or its packaging material;
23           (C) testing equipment to determine the quality of the finished prod-
24       uct;
25           (D) computers and related peripheral equipment that directly control
26       or measure the manufacturing process or which are utilized for engi-
27       neering of the finished product; and
28           (E) computers and related peripheral equipment utilized for research
29       and development and product design.
30           (3) ``Machinery and equipment used directly and primarily'' shall not
31       include:
32           (A) Hand tools;
33           (B) machinery, equipment and tools used in maintaining and repair-
34       ing any type of machinery and equipment;
35           (C) transportation equipment not used in the manufacturing, assem-
36       bling, processing, furnishing, storing, warehousing or distributing process
37       at the plant or facility;
38           (D) office machines and equipment including computers and related
39       peripheral equipment not directly and primarily used in controlling or
40       measuring the manufacturing process;
41           (E) furniture and buildings; and
42           (F) machinery and equipment used in administrative, accounting,
43       sales or other such activities of the business;

HB 2668

10

  1           (ll) all sales of educational materials purchased for distribution to the
  2       public at no charge by a nonprofit corporation organized for the purpose
  3       of encouraging, fostering and conducting programs for the improvement
  4       of public health;
  5           (mm) all sales of seeds and tree seedlings; fertilizers, insecticides,
  6       herbicides, germicides, pesticides and fungicides; and services, purchased
  7       and used for the purpose of producing plants in order to prevent soil
  8       erosion on land devoted to agricultural use;
  9           (nn) except as otherwise provided in this act, all sales of services ren-
10       dered by an advertising agency or licensed broadcast station or any mem-
11       ber, agent or employee thereof;
12           (oo) all sales of tangible personal property purchased by a community
13       action group or agency for the exclusive purpose of repairing or weath-
14       erizing housing occupied by low income individuals;
15           (pp) all sales of drill bits and explosives actually utilized in the explo-
16       ration and production of oil or gas;
17           (qq) all sales of tangible personal property and services purchased by
18       a nonprofit museum or historical society or any combination thereof, in-
19       cluding a nonprofit organization which is organized for the purpose of
20       stimulating public interest in the exploration of space by providing edu-
21       cational information, exhibits and experiences, which is exempt from fed-
22       eral income taxation pursuant to section 501(c)(3) of the federal internal
23       revenue code of 1986;
24           (rr) all sales of tangible personal property which will admit the pur-
25       chaser thereof to any annual event sponsored by a nonprofit organization
26       which is exempt from federal income taxation pursuant to section
27       501(c)(3) of the federal internal revenue code of 1986;
28           (ss) all sales of tangible personal property and services purchased by
29       a public broadcasting station licensed by the federal communications
30       commission as a noncommercial educational television or radio station;
31           (tt) all sales of tangible personal property and services purchased by
32       or on behalf of a not-for-profit corporation which is exempt from federal
33       income taxation pursuant to section 501(c)(3) of the federal internal rev-
34       enue code of 1986, for the sole purpose of constructing a Kansas Korean
35       War memorial;
36           (uu) all sales of tangible personal property and services purchased by
37       or on behalf of any rural volunteer fire-fighting organization for use ex-
38       clusively in the performance of its duties and functions;
39           (vv) all sales of tangible personal property purchased by any of the
40       following organizations which are exempt from federal income taxation
41       pursuant to section 501 (c)(3) of the federal internal revenue code of
42       1986, for the following purposes, and all sales of any such property by or
43       on behalf of any such organization for any such purpose:

HB 2668

11

  1           (1) The American Heart Association, Kansas Affiliate, Inc. for the
  2       purposes of providing education, training, certification in emergency car-
  3       diac care, research and other related services to reduce disability and
  4       death from cardiovascular diseases and stroke;
  5           (2) the Kansas Alliance for the Mentally Ill, Inc. for the purpose of
  6       advocacy for persons with mental illness and to education, research and
  7       support for their families;
  8           (3) the Kansas Mental Illness Awareness Council for the purposes of
  9       advocacy for persons who are mentally ill and to education, research and
10       support for them and their families;
11           (4) the American Diabetes Association Kansas Affiliate, Inc. for the
12       purpose of eliminating diabetes through medical research, public edu-
13       cation focusing on disease prevention and education, patient education
14       including information on coping with diabetes, and professional education
15       and training;
16           (5) the American Lung Association of Kansas, Inc. for the purpose of
17       eliminating all lung diseases through medical research, public education
18       including information on coping with lung diseases, professional educa-
19       tion and training related to lung disease and other related services to
20       reduce the incidence of disability and death due to lung disease;
21           (6) the Kansas chapters of the Alzheimer's Disease and Related Dis-
22       orders Association, Inc. for the purpose of providing assistance and sup-
23       port to persons in Kansas with Alzheimer's disease, and their families and
24       caregivers; and
25           (ww) all sales of tangible personal property purchased by the Habitat
26       for Humanities Humanity for the exclusive use of being incorporated
27       within a housing project constructed by such organization.
28           Sec. 2. K.S.A. 79-3606 is hereby repealed.
29           Sec. 3. This act shall take effect and be in force from and after its
30       publication in the statute book.
31