March 31, 2000
Journal of the Senate
FIFTY-EIGHTH DAY
______
| Senate Chamber, Topeka, Kansas |
| Friday, March 31, 2000--9:00 a.m. |
The Senate was called to order by President Dick Bond.
The roll was called with forty senators present.
Invocation by Chaplain Fred S. Hollomon:
Heavenly Father,
Statesmen and Stateswomen
Have attractive attributes,
Like the prophets in the Bible
We know them by their fruits.
But of all their sterling traits,
There is one we recognize:
It's the attribute called courage,
Which should come as no surprise.
Courage manifests itself
As one who stands alone.
Convinced he's on the side of truth,
While colleagues hurl their stones.
Courage shines with brilliant light
When livelihood's at stake;
And a direct order's disobeyed
For her promise she won't break.
There are other instances
When courage is displayed;
But there is one, though obvious,
Seems to make us most afraid.
It seems to take more courage
To show oneself real strong
When someone says for all to hear,
``I am sorry; I was wrong.''
Lord, bestow on us the courage
Not to get lost in the throng;
But when in error, rise and say,
``You are right, and I am wrong.''
I ask this in the Name of Christ,
AMEN
PRESENTATION OF PETITIONS
The following petitions were presented, read and filed:
SP 8, by Senator Dave Kerr: A petition in support of a ban on partial-birth abortion,
signed by Sheryl Remar and 561 others of Reno County.
SP 9, by Senator Marge Petty: A petition opposing SB 667, a bill supporting the abuse
of greyhounds in the racing industry, signed by Mary Ann Earp and 110 other Topeka
residents.
REFERENCE OF BILLS AND CONCURRENT RESOLUTIONS
The following bills were referred to Committees as indicated:
Federal and State Affairs: HB 3021, 3025.
Ways and Means: HB 2857.
CHANGE OF CONFERENCE
The President announced the appointment of Senator Stephens as a member of the
Conference Committee on SB 388 to replace Senator Biggs.
MESSAGE FROM THE HOUSE
Announcing, the House nonconcurs in Senate amendments to HCR 5063, requests a
conference and has appointed Reps. Johnson, Schwartz and Welshimer as conferees on the
part of the House.
The House accedes to the request of the Senate for a conference on SB 481 and has
appointed Representatives Adkins, Neufeld and Reardon as conferees on the part of the
House.
Announcing passage of HB 2858.
Also, passage of SB 323, as amended by House Substitute for SB 323; SB 326, as
amended by House Substitute for SB 326.
Announcing passage of SB 586.
Also, passage of SB 430, as amended by House Substitute SB 430; SB 664, as amended.
The House nonconcurs in Senate amendments to Senate Substitute for HB 2513,
requests a conference and has appointed Reps Adkins, Neufeld and McKechnie as conferees
on the part of the House.
The House nonconcurs in Senate amendments to HB 2855, requests a conference and
has appointed Reps O'Neal, Carmody and Pauls as conferees on the part of the House.
The House nonconcurs in Senate amendments to HB 2996, requests a conference and
has appointed Reps Adkins, Neufeld and Reardon as conferees on the part of the House.
The House adopts the conference committee report on Sub HB 2527.
The House adopts the conference committee report on House Substitute for
Substitute for Substitute SB 257.
The House concurs in Senate amendments to HB 2861 and requests the Senate to return
the bill.
Announcing passage of SB 504, as amended by House Substitute for SB 504.
The House accedes to the request of the Senate for a conference on House Substitute
for SB 323 and has appointed Representatives Adkins, Neufeld and McKechnie as
conferees on the part of the House.
The House accedes to the request of the Senate for a conference on House Substitute
for SB 326 and has appointed Representatives Adkins, Neufeld and Reardon as conferees
on the part of the House.
The House accedes to the request of the Senate for a conference on SB 380 and has
appointed Representatives Tanner, Empson and Helgerson as conferees on the part of the
House.
The House accedes to the request of the Senate for a conference on SB 432 and has
appointed Representatives Tanner, Empson and Helgerson as conferees on the part of the
House.
INTRODUCTION OF HOUSE BILL AND CONCURRENT RESOLUTIONS
HB 2858 was thereupon introduced and read by title.
CONSIDERATION OF MOTIONS TO CONCUR OR NONCONCUR
Senator Jordan moved the Senate concur in house amendments to SB 611.
SB 611, An act relating to motor vehicles; concerning license plates; amending K.S.A.
1999 Supp. 8-1,146 and repealing the existing section.
On roll call, the vote was: Yeas 31, Nays 9, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Downey, Feleciano,
Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley, Huelskamp, Jordan, Kerr,
Lee, Morris, Oleen, Petty, Praeger, Pugh, Salmans, Steffes, Steineger, Stephens, Tyson,
Umbarger, Vidricksen.
Nays: Corbin, Donovan, Emert, Jones, Langworthy, Lawrence, Ranson, Salisbury, Vratil.
The Senate concurred.
On motion of Senator Kerr the Senate nonconcurred in the House amendments to
SB 323 and requested a conference committee be appointed.
The President appointed Senators Kerr, Salisbury and Petty as a conference committee
on the part of the Senate.
On motion of Senator Kerr the Senate nonconcurred in the House amendments to
SB 326 and requested a conference committee be appointed.
The President appointed Senators Kerr, Salisbury and Petty as a conference committee
on the part of the Senate.
On motion of Senator Lawrence the Senate nonconcurred in the House amendments to
SB 380 and requested a conference committee be appointed.
The President appointed Senators Lawrence, Langworthy and Downey as a conference
committee on the part of the Senate.
On motion of Senator Lawrence the Senate nonconcurred in the House amendments to
SB 432 and requested a conference committee be appointed.
The President appointed Senators Lawrence, Langworthy and Downey as a conference
committee on the part of the Senate.
ORIGINAL MOTION
On motion of Senator Kerr, the Senate acceded to the request of the House for a
conference on S Sub for HB 2513.
The President appointed Senators Kerr, Salisbury and Petty as conferees on the part of
the Senate.
On motion of Senator Kerr, the Senate acceded to the request of the House for a
conference on HB 2996.
The President appointed Senators Kerr, Salisbury and Downey as conferees on the part
of the Senate.
On motion of Senator Morris, the Senate acceded to the request of the House for a
conference on HCR 5063.
The President appointed Senators Morris, Umbarger and Stephens as conferees on the
part of the Senate.
CONFERENCE COMMITTEE REPORT
Mr. President and Mr. Speaker: Your committee on conference on House
amendments to SB 257, submits the following report:
The Senate accedes to all House amendments to the bill, and your committee on
conference further agrees to amend the bill, as printed as House Substitute for Substitute
for Substitute for Senate Bill No. 257, as follows:
On page 1, in line 27, by striking all after ``within''; in line 28, by striking all before the
semicolon and inserting ``660 feet of the center line of the easement where the line is
proposed to be located''; in line 40, before ``The'' by beginning a new paragraph and inserting
``(d)'';
\ And your committee on conference recommends the adoption of this report.
Carl Dean Holmes
Tom Sloan
Laura M. McClure
Conferees on the part of House
Pat Ranson
Stan Clark
Jim Barone
Conferees on part of Senate
Senator Ranson moved the Senate adopt the Conference Committee Report on H Sub
for Sub for Sub for SB 257.
On roll call, the vote was: Yeas 40, Nays 0, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Emert, Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley,
Huelskamp, Jones, Jordan, Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty,
Praeger, Pugh, Ranson, Salisbury, Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger,
Vidricksen, Vratil.
The Conference Committee report was adopted.
CONFERENCE COMMITTEE REPORT
Mr. President and Mr. Speaker: Your committee on conference on Senate amendments
to HB 2757, submits the following report:
The Senate recedes from all of its amendments to the bill;
And your committee on conference recommends the adoption of this report.
Sandy Praeger
Larry D. Salmans
Chris Steineger
Conferees on the part of Senate
Garry Boston
Gerald G. Geringer
Jerry Henry
Conferees on part of House
Senator Praeger moved the Senate adopt the Conference Committee Report on
HB 2757.
On roll call, the vote was: Yeas 40, Nays 0, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Emert, Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley,
Huelskamp, Jones, Jordan, Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty,
Praeger, Pugh, Ranson, Salisbury, Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger,
Vidricksen, Vratil.
The Conference Committee report was adopted.
INTRODUCTION OF ORIGINAL MOTIONS AND SENATE RESOLUTIONS
Senators Bond, Becker, Brownlee, Jordan, Langworthy and Vratil introduced the
following Senate resolution, which was read:
SENATE RESOLUTION No. 1835--
A RESOLUTION congratulating and commending the Johnson County Community
College women's basketball team.
WHEREAS, The Lady Cavaliers, Johnson County Community College's women's
basketball team, are the 2000 National Junior College Athletic Association (NJCAA) Division
II champions; and
WHEREAS, Tremendous dedication, effort and inspiration enabled the team to shake
off last year's disappointment to finish this season with a 22-13 record, the East Jayhawk
League Championship and the top seed in the national tournament; and
WHEREAS, The Johnson County Community College ``Lady Cavaliers'' defeated
Monroe Community College, of Rochester, New York, 63-61 in the championship game in
Hagerstown, Maryland, on March 18, 2000; and
WHEREAS, The members of the team are Rachel Austin, Katie Bollegar, Gayla Brown,
Derica Davidson, Kate DeBaun, Angie Dinkel, Somer Easterwood, Teuka Farmer, Rachel
Lewis and Jackie Whitt; the coaches are Debbie Carrier, head coach, and Liza Oakley,
assistant coach, and the trainer is Sheryl Peters; and
WHEREAS, Coach Debbie Carrier was named the NJCAA Coach of the Year. Freshman
Katie Bollegar was named the most valuable player of the tournament, and she and
teammates, Kate DeBaun and Angie Dinkel, were selected as all tournament players. Kate
DeBaun set three tournament records: Most consecutive free throws in a tournament (20),
most consecutive free throws in a game (14) and most free throws in a game (14); and
WHEREAS, Johnson County and the entire State of Kansas take enormous pride in this
team's success in its first national tournament appearance, the skill of the coaches and the
athletic ability and sportsmanship of the players: Now, therefore,
Be it resolved by the Senate of the State of Kansas: That we congratulate and commend
the Johnson County Community College women's basketball team--The Lady Cavaliers--
for winning the 2000 NJCAA Division II national basketball championship; and
Be it further resolved: That the Secretary of the Senate be directed to provide 13 enrolled
copies of this resolution to Dr. Charles J. Carlsen, President, Johnson County Community
College, 12345 College Boulevard, Overland Park, Kansas 66210.
On emergency motion of Senator Vratil SR 1835 was adopted unanimously
Team members and their head coach, Debbie Carrier, were recognized and welcomed
by members of the Senate.
Senator Hensley introduced the following Senate resolution, which was read:
SENATE RESOLUTION No. 1836--
A RESOLUTION congratulating and commending Amtrak accident rescue workers.
WHEREAS, At about 2 a.m. on Wednesday, March 15, 2000, an Amtrak train derailed
near Carbondale. Six passenger cars plus 10 other cars left the tracks injuring 35 people
and leaving about 120 other passengers cold and frightened; and
WHEREAS, Within minutes a helicopter was lighting the scene, and ambulance
personnel, law enforcement officers and firefighters from Osage and Shawnee Counties
were pouring in to render assistance. Seven ambulance crews took 33 injured persons to
Topeka hospitals; and
WHEREAS, The remaining 120 or so passengers found comfort through the quick actions
of Gary Barr, Pat Barr and Jim Mercer who work at the Carbondale Elementary School.
By 2:30 a.m. the Barrs had opened the school and soon had coffee, juice and doughnuts
ready. Jim Mercer drove the school bus to transport the dazed passengers to the school;
and
WHEREAS, The passengers from across our nation who lived through this frightening
experience left having received some down-home Kansas comfort and hospitality. It was
not planned--it was a community responding to provide kindness to those in need: Now,
therefore,
Be it resolved by the Senate of the State of Kansas: That we congratulate and commend
the residents of Carbondale involved in the rescue efforts, express our appreciation to those
who responded in the middle of the night to provide much needed care and comfort, and
declare our pride that one Kansas community cared about strangers in their midst; and
Be it further resolved: That the Secretary of the Senate be directed to send an enrolled
copy of this resolution to Jim Buchholz, Mayor, City of Carbondale, Carbondale, Kansas
66414; Kurt Kesslinger, Publisher, the Osage County Chronicle, 107 E. Santa Fe,
Burlingame, Kansas 66413; Gary and Pat Barr, 327 Main, Carbondale, Kansas 66414 and
to James D. Mercer, Route 1, Carbondale, Kansas 66414.
On emergency motion of Senator Hensley SR 1836 was adopted unanimously.
Senator Hensley introduced the following Senate resolution, which was read:
SENATE RESOLUTION No. 1837--
A RESOLUTION congratulating and commending the Shawnee Heights High School boys
basketball team and Coach Craig Cox for winning the 2000 Class 5A State Basketball
Championship.
WHEREAS, The Shawnee Heights High School boys basketball team won the 2000
Kansas State High School Activities Association Class 5A State Basketball Championship at
the Kansas Expocentre, Topeka, on March 11, 2000; and
WHEREAS, Shawnee Heights won the state championship with a thrilling 48-47 victory
over the number 1 seed, Kansas City-Schlagle High School, in the state championship game.
To get to the championship game, Shawnee Heights, seeded number 7, defeated the number
2 seed, Bishop Miege, and the number 6 seed, Hays, which was previously undefeated; and
WHEREAS, The Shawnee Heights High School ``Thunderbirds'' basketball team finished
the season with an 18-7 record; and
WHEREAS, Coach Cox was named by the Topeka Capital Journal as the All-State Coach
of the Year, C.T. Bryant and Jesse Schmidt were named to the All-Class 5A Second Team,
and Gary Woodland was selected as All-Class 5A Honorable Mention; and
WHEREAS, The five starters were C.T. Bryant, Gary Woodland, Dustin Denton, Ryan
Finan and Jesse Schmidt; the other team members were Charlie Devlin, Sean Hubbard,
Lance Collins, Chris Dow, Erik Torrez, Nathan Burney, Craig Emme, DeWayne Garrett
and Rusty Kroenke; and the coaches were Craig Cox, head coach, and Bob Wells and Tony
Turner; and
WHEREAS, The members of this outstanding basketball team have received statewide
recognition for their fine sportsmanship and athletic abilities; and
WHEREAS, The success of this team is due to its excellent teamwork, strong competitive
spirit and determination to win plus the enthusiastic support of the school's administrators,
the faculty, the students, the players' parents and many area citizens: Now, therefore,
Be it resolved by the Senate of the State of Kansas: That the Shawnee Heights High School
boys basketball team and Coach Cox be congratulated and commended for winning the
2000 Kansas State High School Activities Association Class 5A State Basketball
Championship; and
Be it further resolved: That the Secretary of the Senate be directed to send five enrolled
copies of this resolution to Warren W. Watson, Principal, Shawnee Heights Senior High
School, Tecumseh, Kansas 66542-9795.
On emergency motion of Senator Hensley SR 1837 was adopted unanimously.
Team members and their coaches, Craig Cox, Bob Wells and Tony Turner were
introduced and welcomed.
REPORTS OF STANDING COMMITTEES
Committee on Federal and State Affairs recommends SB 669 be amended on page 1,
in line 41, by striking ``60'' and inserting ``24'';
On page 2, following line 1, by inserting:
``(e) The secretary of administration is hereby authorized to fix, charge and collect a
lease negotiation service fee to recover the costs incurred by the department in providing
lease negotiation services under this section. Such fee shall be paid in annual installments
over the term of such lease. Such fees shall be deposited in the state treasury and credited
to the state buildings operating fund.
(f) Nothing in this section shall be construed as requiring the renegotiation of the terms
of any lease in existence on July 1, 2000. At the request of an agency, the secretary may
renegotiate a lease in existence on July 1, 2000.''; and the bill be passed as amended.
REPORT ON ENROLLED BILLS
SB 100, 224, 427, 445, 475, 503, 514, 515, 517, 526, 528, 531, 534, 536, 540, 549,
642; reported correctly enrolled, properly signed and presented to the Governor on March
31, 2000.
SR 1834 reported correctly enrolled, properly signed and presented to the Secretary of
the Senate on March 31, 2000.
COMMITTEE OF THE WHOLE
On motion of Senator Emert, the Senate resolved itself into Committee of the Whole for
consideration of bills on the calendar under the heading of General Orders with Senator
Corbin in the chair.
On motion of Senator Corbin the following report was adopted:
Recommended SB 506; HB 2674; Sub HB 2683 be amended by adoption of the
committee amendments, and the bills be passed as amended.
Sub HB 2323 be amended by adoption of the committee amendments, be further
amended by motion of Senator Gilstrap as amended by Senate Committee, on page 1, in
line 27, following ``corrections'', by inserting ``or the commissioner of juvenile justice''; in
line 28, preceding the period, by inserting ``or juvenile offenders placed in juvenile
correctional facilities under the jurisdiction of the commissioner of juvenile justice'', and
Sub HB 2323 be passed as further amended.
HB 2037 be amended by adoption of the committee amendments, be further amended
by motion of Senator Langworthy as amended by Senate Committee, on page 23, after line
20, by inserting the following:
``Sec. 2. K.S.A. 1999 Supp. 12-187 is hereby amended to read as follows: 12-187. (a)
(1) No city shall impose a retailers' sales tax under the provisions of this act without the
governing body of such city having first submitted such proposition to and having received
the approval of a majority of the electors of the city voting thereon at an election called and
held therefor. The governing body of any city may submit the question of imposing a
retailers' sales tax and the governing body shall be required to submit the question upon
submission of a petition signed by electors of such city equal in number to not less than
10% of the electors of such city.
(2) The governing body of any class B city located in any county which does not impose
a countywide retailers' sales tax pursuant to paragraph (5) of subsection (b) may submit the
question of imposing a retailers' sales tax at the rate of.25%,.5%,.75% or 1% and pledging
the revenue received therefrom for the purpose of financing the provision of health care
services, as enumerated in the question, to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall be deemed to be in addition to
the rate limitations prescribed in K.S.A. 12-189, and amendments thereto. As used in this
paragraph, health care services shall include but not be limited to the following: Local health
departments, city, county or district hospitals, city or county nursing homes, preventive
health care services including immunizations, prenatal care and the postponement of entry
into nursing homes by home health care services, mental health services, indigent health
care, physician or health care worker recruitment, health education, emergency medical
services, rural health clinics, integration of health care services, home health services and
rural health networks.
(b) (1) The board of county commissioners of any county may submit the question of
imposing a countywide retailers' sales tax to the electors at an election called and held
thereon, and any such board shall be required to submit the question upon submission of
a petition signed by electors of such county equal in number to not less than 10% of the
electors of such county who voted at the last preceding general election for the office of
secretary of state, or upon receiving resolutions requesting such an election passed by not
less than 2/3 of the membership of the governing body of each of one or more cities within
such county which contains a population of not less than 25% of the entire population of
the county, or upon receiving resolutions requesting such an election passed by 2/3 of the
membership of the governing body of each of one or more taxing subdivisions within such
county which levy not less than 25% of the property taxes levied by all taxing subdivisions
within the county.
(2) The board of county commissioners of Atchison, Barton, Butler, Cowley, Cherokee,
Crawford, Ford, Jefferson, Lyon, Montgomery, Neosho, Osage, Ottawa, Riley, Saline,
Seward, Wabaunsee, Wilson and Wyandotte counties may submit the question of imposing
a countywide retailers' sales tax and pledging the revenue received therefrom for the purpose
of financing the construction or remodeling of a courthouse, jail, law enforcement center
facility or other county administrative facility, to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall expire when sales tax sufficient
to pay all of the costs incurred in the financing of such facility has been collected by retailers
as determined by the secretary of revenue. Nothing in this paragraph shall be construed to
allow the rate of tax imposed by Butler, Cowley, Lyon, Montgomery or, Neosho, Riley or
Wilson county pursuant to this paragraph to exceed or be imposed at any rate other than
the rates prescribed in K.S.A. 12-189, and amendments thereto.
(3) (A) Except as otherwise provided in this paragraph, the result of the election held
on November 8, 1988, on the question submitted by the board of county commissioners of
Jackson county for the purpose of increasing its countywide retailers' sales tax by 1% is
hereby declared valid, and the revenue received therefrom by the county shall be expended
solely for the purpose of financing the Banner Creek reservoir project. The tax imposed
pursuant to this paragraph shall take effect on the effective date of this act and shall expire
not later than five years after such date.
(B) The result of the election held on November 8, 1994, on the question submitted by
the board of county commissioners of Ottawa county for the purpose of increasing its
countywide retailers' sales tax by 1% is hereby declared valid, and the revenue received
therefrom by the county shall be expended solely for the purpose of financing the erection,
construction and furnishing of a law enforcement center and jail facility.
(4) The board of county commissioners of Finney and Ford counties may submit the
question of imposing a countywide retailers' sales tax at the rate of.25% and pledging the
revenue received therefrom for the purpose of financing all or any portion of the cost to be
paid by Finney or Ford county for construction of highway projects identified as system
enhancements under the provisions of paragraph (5) of subsection (b) of K.S.A. 68-2314,
and amendments thereto, to the electors at an election called and held thereon. Such
election shall be called and held in the manner provided by the general bond law. The tax
imposed pursuant to this paragraph shall expire upon the payment of all costs authorized
pursuant to this paragraph in the financing of such highway projects. Nothing in this
paragraph shall be construed to allow the rate of tax imposed by Finney or Ford county
pursuant to this paragraph to exceed the maximum rate prescribed in K.S.A. 12-189, and
amendments thereto. If any funds remain upon the payment of all costs authorized pursuant
to this paragraph in the financing of such highway projects in Finney county, the state
treasurer shall remit such funds to the treasurer of Finney county and upon receipt of such
moneys shall be deposited to the credit of the county road and bridge fund. If any funds
remain upon the payment of all costs authorized pursuant to this paragraph in the financing
of such highway projects in Ford county, the state treasurer shall remit such funds to the
treasurer of Ford county and upon receipt of such moneys shall be deposited to the credit
of the county road and bridge fund.
(5) The board of county commissioners of any county may submit the question of
imposing a retailers' sales tax at the rate of.25%,.5%,.75% or 1% and pledging the revenue
received therefrom for the purpose of financing the provision of health care services, as
enumerated in the question, to the electors at an election called and held thereon. Whenever
any county imposes a tax pursuant to this paragraph, any tax imposed pursuant to paragraph
(2) of subsection (a) by any city located in such county shall expire upon the effective date
of the imposition of the countywide tax, and thereafter the state treasurer shall remit to
each such city that portion of the countywide tax revenue collected by retailers within such
city as certified by the director of taxation. The tax imposed pursuant to this paragraph shall
be deemed to be in addition to the rate limitations prescribed in K.S.A. 12-189, and
amendments thereto. As used in this paragraph, health care services shall include but not
be limited to the following: Local health departments, city or county hospitals, city or county
nursing homes, preventive health care services including immunizations, prenatal care and
the postponement of entry into nursing homes by home care services, mental health services,
indigent health care, physician or health care worker recruitment, health education,
emergency medical services, rural health clinics, integration of health care services, home
health services and rural health networks.
(6) The board of county commissioners of Allen county may submit the question of
imposing a countywide retailers' sales tax at the rate of.5% and pledging the revenue received
therefrom for the purpose of financing the costs of operation and construction of a solid
waste disposal area or the modification of an existing landfill to comply with federal
regulations to the electors at an election called and held thereon. The tax imposed pursuant
to this paragraph shall expire upon the payment of all costs incurred in the financing of the
project undertaken. Nothing in this paragraph shall be construed to allow the rate of tax
imposed by Allen county pursuant to this paragraph to exceed or be imposed at any rate
other than the rates prescribed in K.S.A. 12-189 and amendments thereto.
(7) The board of county commissioners of Clay, Dickinson and Miami county may
submit the question of imposing a countywide retailers' sales tax at the rate of .50% in the
case of Clay and Dickinson county and at a rate of up to 1% in the case of Miami county,
and pledging the revenue received therefrom for the purpose of financing the costs of
roadway construction and improvement to the electors at an election called and held
thereon. The tax imposed pursuant to this paragraph shall expire after five years from the
date such tax is first collected.
(8) The board of county commissioners of Sherman county may submit the question of
imposing a countywide retailers' sales tax at the rate of.25%,.5% or.75% and pledging the
revenue therefrom for the purpose of financing the costs of the county roads 64 and 65
construction and improvement project. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized pursuant to this paragraph in the financing of
such project.
(9) The board of county commissioners of Cowley and, Russell and Woodson county
may submit the question of imposing a countywide retailers' sales tax at the rate of.5% in
the case of Russell and Woodson county and at a rate of up to.25%, in the case of Cowley
county and pledging the revenue received therefrom for the purpose of financing economic
development initiatives or public infrastructure projects. The tax imposed pursuant to this
paragraph shall expire after five years from the date such tax is first collected.
(10) The board of county commissioners of Franklin county may submit the question of
imposing a countywide retailers' sales tax at the rate of .25% and pledging the revenue
received therefrom for the purpose of financing recreational facilities. The tax imposed
pursuant to this paragraph shall expire upon payment of all costs authorized in financing
such facilities.
(c) The boards of county commissioners of any two or more contiguous counties, upon
adoption of a joint resolution by such boards, may submit the question of imposing a
retailers' sales tax within such counties to the electors of such counties at an election called
and held thereon and such boards of any two or more contiguous counties shall be required
to submit such question upon submission of a petition in each of such counties, signed by
a number of electors of each of such counties where submitted equal in number to not less
than 10% of the electors of each of such counties who voted at the last preceding general
election for the office of secretary of state, or upon receiving resolutions requesting such
an election passed by not less than 2/3 of the membership of the governing body of each of
one or more cities within each of such counties which contains a population of not less than
25% of the entire population of each of such counties, or upon receiving resolutions
requesting such an election passed by 2/3 of the membership of the governing body of each
of one or more taxing subdivisions within each of such counties which levy not less than
25% of the property taxes levied by all taxing subdivisions within each of such counties.
(d) Any city retailers' sales tax in the amount of.5% being levied by a city on July 1,
1990, shall continue in effect until repealed in the manner provided herein for the adoption
and approval of such tax or until repealed by the adoption of an ordinance so providing. In
addition to any city retailers' sales tax being levied by a city on July 1, 1990, any such city
may adopt an additional city retailers' sales tax in the amount of.25% or.5%, provided that
such additional tax is adopted and approved in the manner provided for the adoption and
approval of a city retailers' sales tax. Any countywide retailers' sales tax in the amount of.5%
or 1% in effect on July 1, 1990, shall continue in effect until repealed in the manner provided
herein for the adoption and approval of such tax.
(e) A class D city shall have the same power to levy and collect a city retailers' sales tax
that a class A city is authorized to levy and collect and in addition, the governing body of
any class D city may submit the question of imposing an additional city retailers' sales tax
in the amount of.125%,.25%,.5% or.75% and pledging the revenue received therefrom for
economic development initiatives, strategic planning initiatives or for public infrastructure
projects including buildings to the electors at an election called and held thereon. Any
additional sales tax imposed pursuant to this paragraph shall expire no later than five years
from the date of imposition thereof, except that any such tax imposed by any class D city
after the effective date of this act shall expire no later than 10 years from the date of
imposition thereof.
(f) Any city or county proposing to adopt a retailers' sales tax shall give notice of its
intention to submit such proposition for approval by the electors in the manner required by
K.S.A. 10-120, and amendments thereto. The notices shall state the time of the election and
the rate and effective date of the proposed tax. If a majority of the electors voting thereon
at such election fail to approve the proposition, such proposition may be resubmitted under
the conditions and in the manner provided in this act for submission of the proposition. If
a majority of the electors voting thereon at such election shall approve the levying of such
tax, the governing body of any such city or county shall provide by ordinance or resolution,
as the case may be, for the levy of the tax. Any repeal of such tax or any reduction or increase
in the rate thereof, within the limits prescribed by K.S.A. 12-189, and amendments thereto,
shall be accomplished in the manner provided herein for the adoption and approval of such
tax except that the repeal of any such city retailers' sales tax may be accomplished by the
adoption of an ordinance so providing.
(g) The sufficiency of the number of signers of any petition filed under this section shall
be determined by the county election officer. Every election held under this act shall be
conducted by the county election officer.
(h) The governing body of the city or county proposing to levy any retailers' sales tax
shall specify the purpose or purposes for which the revenue would be used, and a statement
generally describing such purpose or purposes shall be included as a part of the ballot
proposition.
Sec. 3. K.S.A. 1999 Supp. 12-188 is hereby amended to read as follows: 12-188. The
following classes of cities are hereby established for the purpose of imposing limitations and
prohibitions upon the levying of sales and excise taxes or taxes in the nature of an excise
upon sales or transfers of personal or real property or the use thereof, or the rendering or
furnishing of services by cities as authorized and provided by article 12, section 5, of the
constitution of the state of Kansas:
Class A cities. All cities in the state of Kansas which have the authority to levy and collect
excise taxes or taxes in the nature of an excise upon the sales or transfers of personal or real
property or the use thereof, or the rendering or furnishing of services by cities.
Class B cities. All cities in the state of Kansas which have the authority to levy and collect
excise taxes or taxes in the nature of an excise upon the sales or transfers of personal or real
property or the use thereof, or the rendering or furnishing of services for the purpose of
financing the provision of health care services.
Class C cities. All cities in the state of Kansas having a population of more than 290,000
located in a county having a population of more than 350,000 which has the authority to
levy and collect excise taxes or taxes in the nature of an excise upon the sales or transfers
of personal or real property or the use thereof, or the rendering or furnishing of services.
Class D cities. All cities in the state of Kansas located in Cowley, Ellis, Ellsworth, Finney,
Harper, Johnson, Labette, Lyon, Montgomery, Osage or, Reno or Woodson county or in
both Riley and Pottawatomie counties which have the authority to levy and collect excise
taxes or taxes in the nature of an excise upon the sales or transfers of personal or real property
or the use thereof, or the rendering or furnishing of services.
Sec. 4. K.S.A. 1999 Supp. 12-189 is hereby amended to read as follows: 12-189. Except
as otherwise provided by paragraph (2) of subsection (a) of K.S.A. 12-187, and amendments
thereto, the rate of any class A, class B or class C city retailers' sales tax shall be fixed in
the amount of .25%, .5%, .75% or 1% which amount shall be determined by the governing
body of the city. Except as otherwise provided by paragraph (2) of subsection (a) of K.S.A.
12-187, and amendments thereto, the rate of any class D city retailers' sales tax shall be
fixed in the amount of .25%, .5%, .75%, 1%, 1.125%, 1.25%, 1.5% or 1.75%. The rate of
any countywide retailers' sales tax shall be fixed in an amount of either .25%, .5%, .75% or
1% which amount shall be determined by the board of county commissioners, except that:
(a) The board of county commissioners of Wabaunsee county, for the purposes of
paragraph (2) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
rate at 1.25%; the board of county commissioners of Osage county, for the purposes of
paragraph (2) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
rate at 1.25% or 1.5%; the board of county commissioners of Cherokee, Crawford, Ford,
Saline, Seward or Wyandotte county, for the purposes of paragraph (2) of subsection (b) of
K.S.A. 12-187, and amendments thereto, may fix such rate at 1.5%, the board of county
commissioners of Atchison county, for the purposes of paragraph (2) of subsection (b) of
K.S.A. 12-187, and amendments thereto, may fix such rate at 1.5% or 1.75% and the board
of county commissioners of Barton, Jefferson or Ottawa county, for the purposes of
paragraph (2) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
rate at 2%;
(b) the board of county commissioners of Jackson county, for the purposes of paragraph
(3) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at 2%;
(c) the boards of county commissioners of Finney and Ford counties, for the purposes
of paragraph (4) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
rate at .25%;
(d) the board of county commissioners of any county for the purposes of paragraph (5)
of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at a
percentage which is equal to the sum of the rate allowed to be imposed by a board of county
commissioners on the effective date of this act plus .25%, .5%, .75% or 1%, as the case
requires;
(e) the board of county commissioners of Dickinson county, for the purposes of
paragraph (7) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
rate at 1.5%, and the board of county commissioners of Miami county, for the purposes of
paragraph (7) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
rate at 1.25%, 1.5%, 1.75% or 2%;
(f) the board of county commissioners of Sherman county, for the purposes of paragraph
(8) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at 1.5%,
1.75% or 2%; or
(g) the board of county commissioners of Russell county for the purposes of paragraph
(9) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at 1.5%;
or
(h) the board of county commissioners of Franklin county, for the purposes of paragraph
(10) of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such rate at 1.75%.
Any county or city levying a retailers' sales tax is hereby prohibited from administering
or collecting such tax locally, but shall utilize the services of the state department of revenue
to administer, enforce and collect such tax. Except as otherwise specifically provided in
K.S.A. 12-189a, and amendments thereto, such tax shall be identical in its application, and
exemptions therefrom, to the Kansas retailers' sales tax act and all laws and administrative
rules and regulations of the state department of revenue relating to the Kansas retailers'
sales tax shall apply to such local sales tax insofar as such laws and rules and regulations may
be made applicable. The state director of taxation is hereby authorized to administer, enforce
and collect such local sales taxes and to adopt such rules and regulations as may be necessary
for the efficient and effective administration and enforcement thereof.
Upon receipt of a certified copy of an ordinance or resolution authorizing the levy of a
local retailers' sales tax, the state director of taxation shall cause such taxes to be collected
within or without the boundaries of such taxing subdivision at the same time and in the
same manner provided for the collection of the state retailers' sales tax. All moneys collected
by the director of taxation under the provisions of this section shall be credited to a county
and city retailers' sales tax fund which fund is hereby established in the state treasury. Any
refund due on any county or city retailers' sales tax collected pursuant to this act shall be
paid out of the sales tax refund fund and reimbursed by the director of taxation from
collections of local retailers' sales tax revenue. Except for local retailers' sales tax revenue
required to be deposited in the redevelopment bond fund established under K.S.A. 1999
Supp. 74-8927, and amendments thereto, all local retailers' sales tax revenue collected within
any county or city pursuant to this act shall be apportioned and remitted at least quarterly
by the state treasurer, on instruction from the director of taxation, to the treasurer of such
county or city.
The director of taxation shall provide, upon request by a city or county clerk or treasurer
of any city or county levying a local retailers' sales tax, a monthly report identifying each
retailer having a place of business in such city or county and setting forth the amount of
such tax remitted by each retailer during the preceding month. Such report shall be made
available to the clerk or treasurer of such city or county within a reasonable time after it
has been requested from the director of taxation. The director of taxation shall be allowed
to assess a reasonable fee for the issuance of such report. Information received by any city
or county pursuant to this section shall be confidential, and it shall be unlawful for any
officer or employee of such city or county to divulge any such information in any manner.
Any violation of this paragraph by a city or county officer or employee is a class B
misdemeanor, and such officer or employee shall be dismissed from office.'';
Also on page 23, in line 21, before ``12-2536'' by inserting ``12-187, 12-188, 12-189, 12-
189c and''; also in line 21, by striking ``is'' and inserting ``are'';
By renumbering existing sections accordingly;
In the title, in line 16, after the semicolon by inserting ``authorizing the imposition thereof
by certain cities and counties;'' in line 17 after ``Supp.'' by inserting `` 12-187, 12-188, 12-
189 and''; in line 18, by striking ``section'' and inserting ``sections; also repealing K.S.A. 1999
Supp. 12-189c''
Senator Morris further amended HB 2037 as amended by Senate Committee, on page
23, after line 20 by inserting a new section to read as follows:
``Sec. 5. K.S.A. 1999 Supp. 79-3606 is hereby amended to read as follows: 79-3606.
The following shall be exempt from the tax imposed by this act:
(a) All sales of motor-vehicle fuel or other articles upon which a sales or excise tax has
been paid, not subject to refund, under the laws of this state except cigarettes as defined
by K.S.A. 79-3301 and amendments thereto, cereal malt beverages and malt products as
defined by K.S.A. 79-3817 and amendments thereto, including wort, liquid malt, malt syrup
and malt extract, which is not subject to taxation under the provisions of K.S.A. 79-41a02
and amendments thereto, motor vehicles taxed pursuant to K.S.A. 79-5117, and
amendments thereto, tires taxed pursuant to K.S.A. 1999 Supp. 65-3424d, and amendments
thereto, and drycleaning and laundry services taxed pursuant to K.S.A. 1999 Supp. 65-
34,150, and amendments thereto;
(b) all sales of tangible personal property or service, including the renting and leasing
of tangible personal property, purchased directly by the state of Kansas, a political
subdivision thereof, other than a school or educational institution, or purchased by a public
or private nonprofit hospital or public hospital authority or nonprofit blood, tissue or organ
bank and used exclusively for state, political subdivision, hospital or public hospital authority
or nonprofit blood, tissue or organ bank purposes, except when: (1) Such state, hospital or
public hospital authority is engaged or proposes to engage in any business specifically taxable
under the provisions of this act and such items of tangible personal property or service are
used or proposed to be used in such business, or (2) such political subdivision is engaged
or proposes to engage in the business of furnishing gas, water, electricity or heat to others
and such items of personal property or service are used or proposed to be used in such
business;
(c) all sales of tangible personal property or services, including the renting and leasing
of tangible personal property, purchased directly by a public or private elementary or
secondary school or public or private nonprofit educational institution and used primarily
by such school or institution for nonsectarian programs and activities provided or sponsored
by such school or institution or in the erection, repair or enlargement of buildings to be
used for such purposes. The exemption herein provided shall not apply to erection,
construction, repair, enlargement or equipment of buildings used primarily for human
habitation;
(d) all sales of tangible personal property or services purchased by a contractor for the
purpose of constructing, equipping, reconstructing, maintaining, repairing, enlarging,
furnishing or remodeling facilities for any public or private nonprofit hospital or public
hospital authority, public or private elementary or secondary school or a public or private
nonprofit educational institution, which would be exempt from taxation under the provisions
of this act if purchased directly by such hospital or public hospital authority, school or
educational institution; and all sales of tangible personal property or services purchased by
a contractor for the purpose of constructing, equipping, reconstructing, maintaining,
repairing, enlarging, furnishing or remodeling facilities for any political subdivision of the
state, the total cost of which is paid from funds of such political subdivision and which would
be exempt from taxation under the provisions of this act if purchased directly by such
political subdivision. Nothing in this subsection or in the provisions of K.S.A. 12-3418 and
amendments thereto, shall be deemed to exempt the purchase of any construction
machinery, equipment or tools used in the constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities for any political
subdivision of the state. As used in this subsection, K.S.A. 12-3418 and 79-3640, and
amendments thereto, ``funds of a political subdivision'' shall mean general tax revenues, the
proceeds of any bonds and gifts or grants-in-aid. Gifts shall not mean funds used for the
purpose of constructing, equipping, reconstructing, repairing, enlarging, furnishing or
remodeling facilities which are to be leased to the donor. When any political subdivision of
the state, public or private nonprofit hospital or public hospital authority, public or private
elementary or secondary school or public or private nonprofit educational institution shall
contract for the purpose of constructing, equipping, reconstructing, maintaining, repairing,
enlarging, furnishing or remodeling facilities, it shall obtain from the state and furnish to
the contractor an exemption certificate for the project involved, and the contractor may
purchase materials for incorporation in such project. The contractor shall furnish the
number of such certificate to all suppliers from whom such purchases are made, and such
suppliers shall execute invoices covering the same bearing the number of such certificate.
Upon completion of the project the contractor shall furnish to the political subdivision,
hospital or public hospital authority, school or educational institution concerned a sworn
statement, on a form to be provided by the director of taxation, that all purchases so made
were entitled to exemption under this subsection. As an alternative to the foregoing
procedure, any such contracting entity may apply to the secretary of revenue for agent status
for the sole purpose of issuing and furnishing project exemption certificates to contractors
pursuant to rules and regulations adopted by the secretary establishing conditions and
standards for the granting and maintaining of such status. All invoices shall be held by the
contractor for a period of five years and shall be subject to audit by the director of taxation.
If any materials purchased under such a certificate are found not to have been incorporated
in the building or other project or not to have been returned for credit or the sales or
compensating tax otherwise imposed upon such materials which will not be so incorporated
in the building or other project reported and paid by such contractor to the director of
taxation not later than the 20th day of the month following the close of the month in which
it shall be determined that such materials will not be used for the purpose for which such
certificate was issued, the political subdivision, hospital or public hospital authority, school
or educational institution concerned shall be liable for tax on all materials purchased for the
project, and upon payment thereof it may recover the same from the contractor together
with reasonable attorney fees. Any contractor or any agent, employee or subcontractor
thereof, who shall use or otherwise dispose of any materials purchased under such a
certificate for any purpose other than that for which such a certificate is issued without the
payment of the sales or compensating tax otherwise imposed upon such materials, shall be
guilty of a misdemeanor and, upon conviction therefor, shall be subject to the penalties
provided for in subsection (g) of K.S.A. 79-3615, and amendments thereto;
(e) all sales of tangible personal property or services purchased by a contractor for the
erection, repair or enlargement of buildings or other projects for the government of the
United States, its agencies or instrumentalities, which would be exempt from taxation if
purchased directly by the government of the United States, its agencies or instrumentalities.
When the government of the United States, its agencies or instrumentalities shall contract
for the erection, repair, or enlargement of any building or other project, it shall obtain from
the state and furnish to the contractor an exemption certificate for the project involved, and
the contractor may purchase materials for incorporation in such project. The contractor
shall furnish the number of such certificates to all suppliers from whom such purchases are
made, and such suppliers shall execute invoices covering the same bearing the number of
such certificate. Upon completion of the project the contractor shall furnish to the
government of the United States, its agencies or instrumentalities concerned a sworn
statement, on a form to be provided by the director of taxation, that all purchases so made
were entitled to exemption under this subsection. As an alternative to the foregoing
procedure, any such contracting entity may apply to the secretary of revenue for agent status
for the sole purpose of issuing and furnishing project exemption certificates to contractors
pursuant to rules and regulations adopted by the secretary establishing conditions and
standards for the granting and maintaining of such status. All invoices shall be held by the
contractor for a period of five years and shall be subject to audit by the director of taxation.
Any contractor or any agent, employee or subcontractor thereof, who shall use or otherwise
dispose of any materials purchased under such a certificate for any purpose other than that
for which such a certificate is issued without the payment of the sales or compensating tax
otherwise imposed upon such materials, shall be guilty of a misdemeanor and, upon
conviction therefor, shall be subject to the penalties provided for in subsection (g) of K.S.A.
79-3615 and amendments thereto;
(f) tangible personal property purchased by a railroad or public utility for consumption
or movement directly and immediately in interstate commerce;
(g) sales of aircraft including remanufactured and modified aircraft, sales of aircraft
repair, modification and replacement parts and sales of services employed in the
remanufacture, modification and repair of aircraft sold to persons using directly or through
an authorized agent such aircraft and aircraft repair, modification and replacement parts as
certified or licensed carriers of persons or property in interstate or foreign commerce under
authority of the laws of the United States or any foreign government or sold to any foreign
government or agency or instrumentality of such foreign government and all sales of aircraft,
aircraft parts, replacement parts and services employed in the remanufacture, modification
and repair of aircraft for use outside of the United States;
(h) all rentals of nonsectarian textbooks by public or private elementary or secondary
schools;
(i) the lease or rental of all films, records, tapes, or any type of sound or picture
transcriptions used by motion picture exhibitors;
(j) meals served without charge or food used in the preparation of such meals to
employees of any restaurant, eating house, dining car, hotel, drugstore or other place where
meals or drinks are regularly sold to the public if such employees' duties are related to the
furnishing or sale of such meals or drinks;
(k) any motor vehicle, semitrailer or pole trailer, as such terms are defined by K.S.A.
8-126 and amendments thereto, or aircraft sold and delivered in this state to a bona fide
resident of another state, which motor vehicle, semitrailer, pole trailer or aircraft is not to
be registered or based in this state and which vehicle, semitrailer, pole trailer or aircraft will
not remain in this state more than 10 days;
(l) all isolated or occasional sales of tangible personal property, services, substances or
things, except isolated or occasional sale of motor vehicles specifically taxed under the
provisions of subsection (o) of K.S.A. 79-3603 and amendments thereto;
(m) all sales of tangible personal property which become an ingredient or component
part of tangible personal property or services produced, manufactured or compounded for
ultimate sale at retail within or without the state of Kansas; and any such producer,
manufacturer or compounder may obtain from the director of taxation and furnish to the
supplier an exemption certificate number for tangible personal property for use as an
ingredient or component part of the property or services produced, manufactured or
compounded;
(n) all sales of tangible personal property which is consumed in the production,
manufacture, processing, mining, drilling, refining or compounding of tangible personal
property, the treating of by-products or wastes derived from any such production process,
the providing of services or the irrigation of crops for ultimate sale at retail within or without
the state of Kansas; and any purchaser of such property may obtain from the director of
taxation and furnish to the supplier an exemption certificate number for tangible personal
property for consumption in such production, manufacture, processing, mining, drilling,
refining, compounding, treating, irrigation and in providing such services;
(o) all sales of animals, fowl and aquatic plants and animals, the primary purpose of
which is use in agriculture or aquaculture, as defined in K.S.A. 47-1901, and amendments
thereto, the production of food for human consumption, the production of animal, dairy,
poultry or aquatic plant and animal products, fiber or fur, or the production of offspring for
use for any such purpose or purposes;
(p) all sales of drugs, as defined by K.S.A. 65-1626 and amendments thereto, dispensed
pursuant to a prescription order, as defined by K.S.A. 65-1626 and amendments thereto,
by a licensed practitioner or a mid-level practitioner as defined by K.S.A. 65-1626, and
amendments thereto;
(q) all sales of insulin dispensed by a person licensed by the state board of pharmacy to
a person for treatment of diabetes at the direction of a person licensed to practice medicine
by the board of healing arts;
(r) all sales of prosthetic and orthopedic appliances prescribed in writing by a person
licensed to practice the healing arts, dentistry or optometry. For the purposes of this
subsection, the term prosthetic and orthopedic appliances means any apparatus, instrument,
device, or equipment used to replace or substitute for any missing part of the body; used
to alleviate the malfunction of any part of the body; or used to assist any disabled person in
leading a normal life by facilitating such person's mobility; such term shall include
accessories attached or to be attached to motor vehicles, but such term shall not include
motor vehicles or personal property which when installed becomes a fixture to real property;
(s) all sales of tangible personal property or services purchased directly by a groundwater
management district organized or operating under the authority of K.S.A. 82a-1020 et seq.
and amendments thereto, which property or services are used in the operation or
maintenance of the district;
(t) all sales of farm machinery and equipment or aquaculture machinery and equipment,
repair and replacement parts therefor and services performed in the repair and maintenance
of such machinery and equipment. For the purposes of this subsection the term ``farm
machinery and equipment or aquaculture machinery and equipment'' shall include
machinery and equipment used in the operation of Christmas tree farming but shall not
include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer, other
than a farm trailer, as such terms are defined by K.S.A. 8-126 and amendments thereto.
Each purchaser of farm machinery and equipment or aquaculture machinery and equipment
exempted herein must certify in writing on the copy of the invoice or sales ticket to be
retained by the seller that the farm machinery and equipment or aquaculture machinery
and equipment purchased will be used only in farming, ranching or aquaculture production.
Farming or ranching shall include the operation of a feedlot and farm and ranch work for
hire and the operation of a nursery;
(u) all leases or rentals of tangible personal property used as a dwelling if such tangible
personal property is leased or rented for a period of more than 28 consecutive days;
(v) all sales of food products to any contractor for use in preparing meals for delivery
to homebound elderly persons over 60 years of age and to homebound disabled persons or
to be served at a group-sitting at a location outside of the home to otherwise homebound
elderly persons over 60 years of age and to otherwise homebound disabled persons, as all
or part of any food service project funded in whole or in part by government or as part of
a private nonprofit food service project available to all such elderly or disabled persons
residing within an area of service designated by the private nonprofit organization, and all
sales of food products for use in preparing meals for consumption by indigent or homeless
individuals whether or not such meals are consumed at a place designated for such purpose;
(w) all sales of natural gas, electricity, heat and water delivered through mains, lines or
pipes: (1) To residential premises for noncommercial use by the occupant of such premises;
(2) for agricultural use and also, for such use, all sales of propane gas; (3) for use in the
severing of oil; and (4) to any property which is exempt from property taxation pursuant to
K.S.A. 79-201b Second through Sixth. As used in this paragraph, ``severing'' shall have the
meaning ascribed thereto by subsection (k) of K.S.A. 79-4216, and amendments thereto;
(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources for the production
of heat or lighting for noncommercial use of an occupant of residential premises;
(y) all sales of materials and services used in the repairing, servicing, altering,
maintaining, manufacturing, remanufacturing, or modification of railroad rolling stock for
use in interstate or foreign commerce under authority of the laws of the United States;
(z) all sales of tangible personal property and services purchased directly by a port
authority or by a contractor therefor as provided by the provisions of K.S.A. 12-3418 and
amendments thereto;
(aa) all sales of materials and services applied to equipment which is transported into
the state from without the state for repair, service, alteration, maintenance, remanufacture
or modification and which is subsequently transported outside the state for use in the
transmission of liquids or natural gas by means of pipeline in interstate or foreign commerce
under authority of the laws of the United States;
(bb) all sales of used mobile homes or manufactured homes. As used in this subsection:
(1) ``Mobile homes'' and ``manufactured homes'' shall have the meanings ascribed thereto
by K.S.A. 58-4202 and amendments thereto; and (2) ``sales of used mobile homes or
manufactured homes'' means sales other than the original retail sale thereof;
(cc) all sales of tangible personal property or services purchased for the purpose of and
in conjunction with constructing, reconstructing, enlarging or remodeling a business or retail
business which meets the requirements established in K.S.A. 74-50,115 and amendments
thereto, and the sale and installation of machinery and equipment purchased for installation
at any such business or retail business. When a person shall contract for the construction,
reconstruction, enlargement or remodeling of any such business or retail business, such
person shall obtain from the state and furnish to the contractor an exemption certificate for
the project involved, and the contractor may purchase materials, machinery and equipment
for incorporation in such project. The contractor shall furnish the number of such certificates
to all suppliers from whom such purchases are made, and such suppliers shall execute
invoices covering the same bearing the number of such certificate. Upon completion of the
project the contractor shall furnish to the owner of the business or retail business a sworn
statement, on a form to be provided by the director of taxation, that all purchases so made
were entitled to exemption under this subsection. All invoices shall be held by the contractor
for a period of five years and shall be subject to audit by the director of taxation. Any
contractor or any agent, employee or subcontractor thereof, who shall use or otherwise
dispose of any materials, machinery or equipment purchased under such a certificate for
any purpose other than that for which such a certificate is issued without the payment of
the sales or compensating tax otherwise imposed thereon, shall be guilty of a misdemeanor
and, upon conviction therefor, shall be subject to the penalties provided for in subsection
(g) of K.S.A. 79-3615 and amendments thereto. As used in this subsection, ``business'' and
``retail business'' have the meanings respectively ascribed thereto by K.S.A. 74-50,114 and
amendments thereto;
(dd) all sales of tangible personal property purchased with food stamps issued by the
United States department of agriculture;
(ee) all sales of lottery tickets and shares made as part of a lottery operated by the state
of Kansas;
(ff) on and after July 1, 1988, all sales of new mobile homes or manufactured homes to
the extent of 40% of the gross receipts, determined without regard to any trade-in allowance,
received from such sale. As used in this subsection, ``mobile homes'' and ``manufactured
homes'' shall have the meanings ascribed thereto by K.S.A. 58-4202 and amendments
thereto;
(gg) all sales of tangible personal property purchased in accordance with vouchers issued
pursuant to the federal special supplemental food program for women, infants and children;
(hh) all sales of medical supplies and equipment purchased directly by a nonprofit skilled
nursing home or nonprofit intermediate nursing care home, as defined by K.S.A. 39-923,
and amendments thereto, for the purpose of providing medical services to residents thereof.
This exemption shall not apply to tangible personal property customarily used for human
habitation purposes;
(ii) all sales of tangible personal property purchased directly by a nonprofit organization
for nonsectarian comprehensive multidiscipline youth development programs and activities
provided or sponsored by such organization, and all sales of tangible personal property by
or on behalf of any such organization. This exemption shall not apply to tangible personal
property customarily used for human habitation purposes;
(jj) all sales of tangible personal property or services, including the renting and leasing
of tangible personal property, purchased directly on behalf of a community-based mental
retardation facility or mental health center organized pursuant to K.S.A. 19-4001 et seq.,
and amendments thereto, and licensed in accordance with the provisions of K.S.A. 75-3307b
and amendments thereto. This exemption shall not apply to tangible personal property
customarily used for human habitation purposes;
(kk) on and after January 1, 1989, all sales of machinery and equipment used directly
and primarily for the purposes of manufacturing, assembling, processing, finishing, storing,
warehousing or distributing articles of tangible personal property in this state intended for
resale by a manufacturing or processing plant or facility or a storage, warehousing or
distribution facility, and all sales of repair and replacement parts and accessories purchased
for such machinery and equipment:
(1) For purposes of this subsection, machinery and equipment shall be deemed to be
used directly and primarily in the manufacture, assemblage, processing, finishing, storing,
warehousing or distributing of tangible personal property where such machinery and
equipment is used during a manufacturing, assembling, processing or finishing, storing,
warehousing or distributing operation:
(A) To effect a direct and immediate physical change upon the tangible personal
property;
(B) to guide or measure a direct and immediate physical change upon such property
where such function is an integral and essential part of tuning, verifying or aligning the
component parts of such property;
(C) to test or measure such property where such function is an integral part of the
production flow or function;
(D) to transport, convey or handle such property during the manufacturing, processing,
storing, warehousing or distribution operation at the plant or facility; or
(E) to place such property in the container, package or wrapping in which such property
is normally sold or transported.
(2) For purposes of this subsection ``machinery and equipment used directly and
primarily'' shall include, but not be limited to:
(A) Mechanical machines or components thereof contributing to a manufacturing,
assembling or finishing process;
(B) molds and dies that determine the physical characteristics of the finished product
or its packaging material;
(C) testing equipment to determine the quality of the finished product;
(D) computers and related peripheral equipment that directly control or measure the
manufacturing process or which are utilized for engineering of the finished product; and
(E) computers and related peripheral equipment utilized for research and development
and product design.
(3) ``Machinery and equipment used directly and primarily'' shall not include:
(A) Hand tools;
(B) machinery, equipment and tools used in maintaining and repairing any type of
machinery and equipment;
(C) transportation equipment not used in the manufacturing, assembling, processing,
furnishing, storing, warehousing or distributing process at the plant or facility;
(D) office machines and equipment including computers and related peripheral
equipment not directly and primarily used in controlling or measuring the manufacturing
process;
(E) furniture and buildings; and
(F) machinery and equipment used in administrative, accounting, sales or other such
activities of the business;
(4) for purposes of this subsection, ``repair and replacement parts and accessories''
means all parts and accessories for exempt machinery and equipment, including but not
limited to dies, jigs, molds, and patterns which are attached to exempt machinery or which
are otherwise used in production, short-lived replaceable parts that can be readily detached
from exempt machinery or equipment, such as belts, drill bits, grinding wheels, cutting bars
and saws, and other replacement parts for production equipment, including refractory brick
and other refractory items for kiln equipment used in production operations;
(ll) all sales of educational materials purchased for distribution to the public at no charge
by a nonprofit corporation organized for the purpose of encouraging, fostering and
conducting programs for the improvement of public health;
(mm) all sales of seeds and tree seedlings; fertilizers, insecticides, herbicides,
germicides, pesticides and fungicides; and services, purchased and used for the purpose of
producing plants in order to prevent soil erosion on land devoted to agricultural use;
(nn) except as otherwise provided in this act, all sales of services rendered by an
advertising agency or licensed broadcast station or any member, agent or employee thereof;
(oo) all sales of tangible personal property purchased by a community action group or
agency for the exclusive purpose of repairing or weatherizing housing occupied by low
income individuals;
(pp) all sales of drill bits and explosives actually utilized in the exploration and
production of oil or gas;
(qq) all sales of tangible personal property and services purchased by a nonprofit
museum or historical society or any combination thereof, including a nonprofit organization
which is organized for the purpose of stimulating public interest in the exploration of space
by providing educational information, exhibits and experiences, which is exempt from
federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code
of 1986;
(rr) all sales of tangible personal property which will admit the purchaser thereof to any
annual event sponsored by a nonprofit organization which is exempt from federal income
taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986;
(ss) all sales of tangible personal property and services purchased by a public
broadcasting station licensed by the federal communications commission as a
noncommercial educational television or radio station;
(tt) all sales of tangible personal property and services purchased by or on behalf of a
not-for-profit corporation which is exempt from federal income taxation pursuant to section
501(c)(3) of the federal internal revenue code of 1986, for the sole purpose of constructing
a Kansas Korean War memorial;
(uu) all sales of tangible personal property and services purchased by or on behalf of
any rural volunteer fire-fighting organization for use exclusively in the performance of its
duties and functions;
(vv) all sales of tangible personal property purchased by any of the following
organizations which are exempt from federal income taxation pursuant to section 501 (c)(3)
of the federal internal revenue code of 1986, for the following purposes, and all sales of any
such property by or on behalf of any such organization for any such purpose:
(1) The American Heart Association, Kansas Affiliate, Inc. for the purposes of providing
education, training, certification in emergency cardiac care, research and other related
services to reduce disability and death from cardiovascular diseases and stroke;
(2) the Kansas Alliance for the Mentally Ill, Inc. for the purpose of advocacy for persons
with mental illness and to education, research and support for their families;
(3) the Kansas Mental Illness Awareness Council for the purposes of advocacy for
persons who are mentally ill and to education, research and support for them and their
families;
(4) the American Diabetes Association Kansas Affiliate, Inc. for the purpose of
eliminating diabetes through medical research, public education focusing on disease
prevention and education, patient education including information on coping with diabetes,
and professional education and training;
(5) the American Lung Association of Kansas, Inc. for the purpose of eliminating all
lung diseases through medical research, public education including information on coping
with lung diseases, professional education and training related to lung disease and other
related services to reduce the incidence of disability and death due to lung disease;
(6) the Kansas chapters of the Alzheimer's Disease and Related Disorders Association,
Inc. for the purpose of providing assistance and support to persons in Kansas with
Alzheimer's disease, and their families and caregivers; and
(ww) all sales of tangible personal property purchased by the Habitat for Humanity for
the exclusive use of being incorporated within a housing project constructed by such
organization.
(xx) all sales of tangible personal property and services purchased by a nonprofit zoo
which is exempt from federal income taxation pursuant to section 501(c)(3) of the federal
internal revenue code of 1986, or on behalf of such zoo by an entity itself exempt from
federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code
of 1986 contracted with to operate such zoo and all sales of tangible personal property or
services purchased by a contractor for the purpose of constructing, equipping,
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling facilities for any
nonprofit zoo which would be exempt from taxation under the provisions of this section if
purchased directly by such nonprofit zoo or the entity operating such zoo. Nothing in this
subsection shall be deemed to exempt the purchase of any construction machinery,
equipment or tools used in the constructing, equipping, reconstructing, maintaining,
repairing, enlarging, furnishing or remodeling facilities for any nonprofit zoo. When any
nonprofit zoo shall contract for the purpose of constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities, it shall obtain from the
state and furnish to the contractor an exemption certificate for the project involved, and the
contractor may purchase materials for incorporation in such project. The contractor shall
furnish the number of such certificate to all suppliers from whom such purchases are made,
and such suppliers shall execute invoices covering the same bearing the number of such
certificate. Upon completion of the project the contractor shall furnish to the nonprofit zoo
concerned a sworn statement, on a form to be provided by the director of taxation, that all
purchases so made were entitled to exemption under this subsection. All invoices shall be
held by the contractor for a period of five years and shall be subject to audit by the director
of taxation. If any materials purchased under such a certificate are found not to have been
incorporated in the building or other project or not to have been returned for credit or the
sales or compensating tax otherwise imposed upon such materials which will not be so
incorporated in the building or other project reported and paid by such contractor to the
director of taxation not later than the 20th day of the month following the close of the month
in which it shall be determined that such materials will not be used for the purpose for
which such certificate was issued, the nonprofit zoo concerned shall be liable for tax on all
materials purchased for the project, and upon payment thereof it may recover the same
from the contractor together with reasonable attorney fees. Any contractor or any agent,
employee or subcontractor thereof, who shall use or otherwise dispose of any materials
purchased under such a certificate for any purpose other than that for which such a
certificate is issued without the payment of the sales or compensating tax otherwise imposed
upon such materials, shall be guilty of a misdemeanor and, upon conviction therefor, shall
be subject to the penalties provided for in subsection (g) of K.S.A. 79-3615, and amendments
thereto;
(yy) all sales of tangible personal property and services purchased by a parent-teacher
association or organization, and all sales of tangible personal property by or on behalf of
such association or organization;
(zz) all sales of machinery and equipment purchased by over-the-air, free access radio
or television station which is used directly and primarily for the purpose of producing a
broadcast signal or is such that the failure of the machinery or equipment to operate would
cause broadcasting to cease. For purposes of this subsection, machinery and equipment
shall include, but not be limited to, that required by rules and regulations of the federal
communications commission, and all sales of electricity which are essential or necessary for
the purpose of producing a broadcast signal or is such that the failure of the electricity would
cause broadcasting to cease;
(aaa) all sales of tangible personal property and services purchased by a religious
organization which is exempt from federal income taxation pursuant to section 501(c)(3) of
the federal internal revenue code, and used exclusively for religious purposes, and all sales
of tangible personal property or services purchased by a contractor for the purpose of
constructing, equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
remodeling facilities for any such organization which would be exempt from taxation under
the provisions of this section if purchased directly by such organization. Nothing in this
subsection shall be deemed to exempt the purchase of any construction machinery,
equipment or tools used in the constructing, equipping, reconstructing, maintaining,
repairing, enlarging, furnishing or remodeling facilities for any such organization. When any
such organization shall contract for the purpose of constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities, it shall obtain from the
state and furnish to the contractor an exemption certificate for the project involved, and the
contractor may purchase materials for incorporation in such project. The contractor shall
furnish the number of such certificate to all suppliers from whom such purchases are made,
and such suppliers shall execute invoices covering the same bearing the number of such
certificate. Upon completion of the project the contractor shall furnish to such organization
concerned a sworn statement, on a form to be provided by the director of taxation, that all
purchases so made were entitled to exemption under this subsection. All invoices shall be
held by the contractor for a period of five years and shall be subject to audit by the director
of taxation. If any materials purchased under such a certificate are found not to have been
incorporated in the building or other project or not to have been returned for credit or the
sales or compensating tax otherwise imposed upon such materials which will not be so
incorporated in the building or other project reported and paid by such contractor to the
director of taxation not later than the 20th day of the month following the close of the month
in which it shall be determined that such materials will not be used for the purpose for
which such certificate was issued, such organization concerned shall be liable for tax on all
materials purchased for the project, and upon payment thereof it may recover the same
from the contractor together with reasonable attorney fees. Any contractor or any agent,
employee or subcontractor thereof, who shall use or otherwise dispose of any materials
purchased under such a certificate for any purpose other than that for which such a
certificate is issued without the payment of the sales or compensating tax otherwise imposed
upon such materials, shall be guilty of a misdemeanor and, upon conviction therefor, shall
be subject to the penalties provided for in subsection (g) of K.S.A. 79-3615, and amendments
thereto. Sales tax paid on and after July 1, 1998, but prior to the effective date of this act
upon the gross receipts received from any sale exempted by the amendatory provisions of
this subsection shall be refunded. Each claim for a sales tax refund shall be verified and
submitted to the director of taxation upon forms furnished by the director and shall be
accompanied by any additional documentation required by the director. The director shall
review each claim and shall refund that amount of sales tax paid as determined under the
provisions of this subsection. All refunds shall be paid from the sales tax refund fund upon
warrants of the director of accounts and reports pursuant to vouchers approved by the
director or the director's designee;
(bbb) all sales of food for human consumption by an organization which is exempt from
federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue code
of 1986, pursuant to a food distribution program which offers such food at a price below
cost in exchange for the performance of community service by the purchaser thereof;
(ccc) on and after July 1, 1999, all sales of tangible personal property and services
purchased by a primary care clinic or health center the primary purpose of which is to
provide services to medically underserved individuals and families, and which is exempt
from federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue
code, and all sales of tangible personal property or services purchased by a contractor for
the purpose of constructing, equipping, reconstructing, maintaining, repairing, enlarging,
furnishing or remodeling facilities for any such clinic or center which would be exempt from
taxation under the provisions of this section if purchased directly by such clinic or center.
Nothing in this subsection shall be deemed to exempt the purchase of any construction
machinery, equipment or tools used in the constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities for any such clinic or
center. When any such clinic or center shall contract for the purpose of constructing,
equipping, reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
facilities, it shall obtain from the state and furnish to the contractor an exemption certificate
for the project involved, and the contractor may purchase materials for incorporation in
such project. The contractor shall furnish the number of such certificate to all suppliers
from whom such purchases are made, and such suppliers shall execute invoices covering
the same bearing the number of such certificate. Upon completion of the project the
contractor shall furnish to such clinic or center concerned a sworn statement, on a form to
be provided by the director of taxation, that all purchases so made were entitled to exemption
under this subsection. All invoices shall be held by the contractor for a period of five years
and shall be subject to audit by the director of taxation. If any materials purchased under
such a certificate are found not to have been incorporated in the building or other project
or not to have been returned for credit or the sales or compensating tax otherwise imposed
upon such materials which will not be so incorporated in the building or other project
reported and paid by such contractor to the director of taxation not later than the 20th day
of the month following the close of the month in which it shall be determined that such
materials will not be used for the purpose for which such certificate was issued, such clinic
or center concerned shall be liable for tax on all materials purchased for the project, and
upon payment thereof it may recover the same from the contractor together with reasonable
attorney fees. Any contractor or any agent, employee or subcontractor thereof, who shall
use or otherwise dispose of any materials purchased under such a certificate for any purpose
other than that for which such a certificate is issued without the payment of the sales or
compensating tax otherwise imposed upon such materials, shall be guilty of a misdemeanor
and, upon conviction therefor, shall be subject to the penalties provided for in subsection
(g) of K.S.A. 79-3615, and amendments thereto;
(ddd) on and after January 1, 1999, and before January 1, 2000, all sales of materials
and services purchased by any class II or III railroad as classified by the federal surface
transportation board for the construction, renovation, repair or replacement of class II or
III railroad track and facilities used directly in interstate commerce. In the event any such
track or facility for which materials and services were purchased sales tax exempt is not
operational for five years succeeding the allowance of such exemption, the total amount of
sales tax which would have been payable except for the operation of this subsection shall
be recouped in accordance with rules and regulations adopted for such purpose by the
secretary of revenue; and
(eee) on and after January 1, 1999, and before January 1, 2000 2001, all sales of materials
and services purchased for the original construction, reconstruction, repair or replacement
of grain storage facilities, including railroad sidings providing access thereto.'';
Also, on page 23, in line 21, by striking ``is'' and inserting ``and 79-3606 are'';
By renumbering existing sections accordingly;
In the title, in line 15, before ``amending'' by inserting ``relating to sales taxation;''; in line
16, after the semicolon by inserting ``exempting therefrom grain storage construction
materials and services;''; in line 17, before ``and'' by inserting ``and 79-3606''; in line 18, by
striking ``section'' and inserting ``sections'', and HB 2037 be passed as further amended.
The following amendment offered by Senator Biggs to HB 2037 was rejected, as
amended by Senate Committee, on page 23, following line 20, by inserting the following:
``Sec. 2. K.S.A. 1999 Supp. 79-3606 is hereby amended to read as follows: 79-3606.
The following shall be exempt from the tax imposed by this act:
(a) All sales of motor-vehicle fuel or other articles upon which a sales or excise tax has
been paid, not subject to refund, under the laws of this state except cigarettes as defined
by K.S.A. 79-3301 and amendments thereto, cereal malt beverages and malt products as
defined by K.S.A. 79-3817 and amendments thereto, including wort, liquid malt, malt syrup
and malt extract, which is not subject to taxation under the provisions of K.S.A. 79-41a02
and amendments thereto, motor vehicles taxed pursuant to K.S.A. 79-5117, and
amendments thereto, tires taxed pursuant to K.S.A. 1999 Supp. 65-3424d, and amendments
thereto, and drycleaning and laundry services taxed pursuant to K.S.A. 1999 Supp. 65-
34,150, and amendments thereto;
(b) all sales of tangible personal property or service, including the renting and leasing
of tangible personal property, purchased directly by the state of Kansas, a political
subdivision thereof, other than a school or educational institution, or purchased by a public
or private nonprofit hospital or public hospital authority or nonprofit blood, tissue or organ
bank and used exclusively for state, political subdivision, hospital or public hospital authority
or nonprofit blood, tissue or organ bank purposes, except when: (1) Such state, hospital or
public hospital authority is engaged or proposes to engage in any business specifically taxable
under the provisions of this act and such items of tangible personal property or service are
used or proposed to be used in such business, or (2) such political subdivision is engaged
or proposes to engage in the business of furnishing gas, water, electricity or heat to others
and such items of personal property or service are used or proposed to be used in such
business;
(c) all sales of tangible personal property or services, including the renting and leasing
of tangible personal property, purchased directly by a public or private elementary or
secondary school or public or private nonprofit educational institution and used primarily
by such school or institution for nonsectarian programs and activities provided or sponsored
by such school or institution or in the erection, repair or enlargement of buildings to be
used for such purposes. The exemption herein provided shall not apply to erection,
construction, repair, enlargement or equipment of buildings used primarily for human
habitation;
(d) all sales of tangible personal property or services purchased by a contractor for the
purpose of constructing, equipping, reconstructing, maintaining, repairing, enlarging,
furnishing or remodeling facilities for any public or private nonprofit hospital or public
hospital authority, public or private elementary or secondary school or a public or private
nonprofit educational institution, which would be exempt from taxation under the provisions
of this act if purchased directly by such hospital or public hospital authority, school or
educational institution; and all sales of tangible personal property or services purchased by
a contractor for the purpose of constructing, equipping, reconstructing, maintaining,
repairing, enlarging, furnishing or remodeling facilities for any political subdivision of the
state, the total cost of which is paid from funds of such political subdivision and which would
be exempt from taxation under the provisions of this act if purchased directly by such
political subdivision. Nothing in this subsection or in the provisions of K.S.A. 12-3418 and
amendments thereto, shall be deemed to exempt the purchase of any construction
machinery, equipment or tools used in the constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities for any political
subdivision of the state. As used in this subsection, K.S.A. 12-3418 and 79-3640, and
amendments thereto, ``funds of a political subdivision'' shall mean general tax revenues, the
proceeds of any bonds and gifts or grants-in-aid. Gifts shall not mean funds used for the
purpose of constructing, equipping, reconstructing, repairing, enlarging, furnishing or
remodeling facilities which are to be leased to the donor. When any political subdivision of
the state, public or private nonprofit hospital or public hospital authority, public or private
elementary or secondary school or public or private nonprofit educational institution shall
contract for the purpose of constructing, equipping, reconstructing, maintaining, repairing,
enlarging, furnishing or remodeling facilities, it shall obtain from the state and furnish to
the contractor an exemption certificate for the project involved, and the contractor may
purchase materials for incorporation in such project. The contractor shall furnish the
number of such certificate to all suppliers from whom such purchases are made, and such
suppliers shall execute invoices covering the same bearing the number of such certificate.
Upon completion of the project the contractor shall furnish to the political subdivision,
hospital or public hospital authority, school or educational institution concerned a sworn
statement, on a form to be provided by the director of taxation, that all purchases so made
were entitled to exemption under this subsection. As an alternative to the foregoing
procedure, any such contracting entity may apply to the secretary of revenue for agent status
for the sole purpose of issuing and furnishing project exemption certificates to contractors
pursuant to rules and regulations adopted by the secretary establishing conditions and
standards for the granting and maintaining of such status. All invoices shall be held by the
contractor for a period of five years and shall be subject to audit by the director of taxation.
If any materials purchased under such a certificate are found not to have been incorporated
in the building or other project or not to have been returned for credit or the sales or
compensating tax otherwise imposed upon such materials which will not be so incorporated
in the building or other project reported and paid by such contractor to the director of
taxation not later than the 20th day of the month following the close of the month in which
it shall be determined that such materials will not be used for the purpose for which such
certificate was issued, the political subdivision, hospital or public hospital authority, school
or educational institution concerned shall be liable for tax on all materials purchased for the
project, and upon payment thereof it may recover the same from the contractor together
with reasonable attorney fees. Any contractor or any agent, employee or subcontractor
thereof, who shall use or otherwise dispose of any materials purchased under such a
certificate for any purpose other than that for which such a certificate is issued without the
payment of the sales or compensating tax otherwise imposed upon such materials, shall be
guilty of a misdemeanor and, upon conviction therefor, shall be subject to the penalties
provided for in subsection (g) of K.S.A. 79-3615, and amendments thereto;
(e) all sales of tangible personal property or services purchased by a contractor for the
erection, repair or enlargement of buildings or other projects for the government of the
United States, its agencies or instrumentalities, which would be exempt from taxation if
purchased directly by the government of the United States, its agencies or instrumentalities.
When the government of the United States, its agencies or instrumentalities shall contract
for the erection, repair, or enlargement of any building or other project, it shall obtain from
the state and furnish to the contractor an exemption certificate for the project involved, and
the contractor may purchase materials for incorporation in such project. The contractor
shall furnish the number of such certificates to all suppliers from whom such purchases are
made, and such suppliers shall execute invoices covering the same bearing the number of
such certificate. Upon completion of the project the contractor shall furnish to the
government of the United States, its agencies or instrumentalities concerned a sworn
statement, on a form to be provided by the director of taxation, that all purchases so made
were entitled to exemption under this subsection. As an alternative to the foregoing
procedure, any such contracting entity may apply to the secretary of revenue for agent status
for the sole purpose of issuing and furnishing project exemption certificates to contractors
pursuant to rules and regulations adopted by the secretary establishing conditions and
standards for the granting and maintaining of such status. All invoices shall be held by the
contractor for a period of five years and shall be subject to audit by the director of taxation.
Any contractor or any agent, employee or subcontractor thereof, who shall use or otherwise
dispose of any materials purchased under such a certificate for any purpose other than that
for which such a certificate is issued without the payment of the sales or compensating tax
otherwise imposed upon such materials, shall be guilty of a misdemeanor and, upon
conviction therefor, shall be subject to the penalties provided for in subsection (g) of K.S.A.
79-3615 and amendments thereto;
(f) tangible personal property purchased by a railroad or public utility for consumption
or movement directly and immediately in interstate commerce;
(g) sales of aircraft including remanufactured and modified aircraft, sales of aircraft
repair, modification and replacement parts and sales of services employed in the
remanufacture, modification and repair of aircraft sold to persons using directly or through
an authorized agent such aircraft and aircraft repair, modification and replacement parts as
certified or licensed carriers of persons or property in interstate or foreign commerce under
authority of the laws of the United States or any foreign government or sold to any foreign
government or agency or instrumentality of such foreign government and all sales of aircraft,
aircraft parts, replacement parts and services employed in the remanufacture, modification
and repair of aircraft for use outside of the United States;
(h) all rentals of nonsectarian textbooks by public or private elementary or secondary
schools;
(i) the lease or rental of all films, records, tapes, or any type of sound or picture
transcriptions used by motion picture exhibitors;
(j) meals served without charge or food used in the preparation of such meals to
employees of any restaurant, eating house, dining car, hotel, drugstore or other place where
meals or drinks are regularly sold to the public if such employees' duties are related to the
furnishing or sale of such meals or drinks;
(k) any motor vehicle, semitrailer or pole trailer, as such terms are defined by K.S.A.
8-126 and amendments thereto, or aircraft sold and delivered in this state to a bona fide
resident of another state, which motor vehicle, semitrailer, pole trailer or aircraft is not to
be registered or based in this state and which vehicle, semitrailer, pole trailer or aircraft will
not remain in this state more than 10 days;
(l) all isolated or occasional sales of tangible personal property, services, substances or
things, except isolated or occasional sale of motor vehicles specifically taxed under the
provisions of subsection (o) of K.S.A. 79-3603 and amendments thereto;
(m) all sales of tangible personal property which become an ingredient or component
part of tangible personal property or services produced, manufactured or compounded for
ultimate sale at retail within or without the state of Kansas; and any such producer,
manufacturer or compounder may obtain from the director of taxation and furnish to the
supplier an exemption certificate number for tangible personal property for use as an
ingredient or component part of the property or services produced, manufactured or
compounded;
(n) all sales of tangible personal property which is consumed in the production,
manufacture, processing, mining, drilling, refining or compounding of tangible personal
property, the treating of by-products or wastes derived from any such production process,
the providing of services or the irrigation of crops for ultimate sale at retail within or without
the state of Kansas; and any purchaser of such property may obtain from the director of
taxation and furnish to the supplier an exemption certificate number for tangible personal
property for consumption in such production, manufacture, processing, mining, drilling,
refining, compounding, treating, irrigation and in providing such services;
(o) all sales of animals, fowl and aquatic plants and animals, the primary purpose of
which is use in agriculture or aquaculture, as defined in K.S.A. 47-1901, and amendments
thereto, the production of food for human consumption, the production of animal, dairy,
poultry or aquatic plant and animal products, fiber or fur, or the production of offspring for
use for any such purpose or purposes;
(p) all sales of drugs, as defined by K.S.A. 65-1626 and amendments thereto, dispensed
pursuant to a prescription order, as defined by K.S.A. 65-1626 and amendments thereto,
by a licensed practitioner or a mid-level practitioner as defined by K.S.A. 65-1626, and
amendments thereto;
(q) all sales of insulin dispensed by a person licensed by the state board of pharmacy to
a person for treatment of diabetes at the direction of a person licensed to practice medicine
by the board of healing arts;
(r) all sales of prosthetic and orthopedic appliances prescribed in writing by a person
licensed to practice the healing arts, dentistry or optometry. For the purposes of this
subsection, the term prosthetic and orthopedic appliances means any apparatus, instrument,
device, or equipment used to replace or substitute for any missing part of the body; used
to alleviate the malfunction of any part of the body; or used to assist any disabled person in
leading a normal life by facilitating such person's mobility; such term shall include
accessories attached or to be attached to motor vehicles, but such term shall not include
motor vehicles or personal property which when installed becomes a fixture to real property;
(s) all sales of tangible personal property or services purchased directly by a groundwater
management district organized or operating under the authority of K.S.A. 82a-1020 et seq.
and amendments thereto, which property or services are used in the operation or
maintenance of the district;
(t) all sales of farm machinery and equipment or aquaculture machinery and equipment,
repair and replacement parts therefor and services performed in the repair and maintenance
of such machinery and equipment. For the purposes of this subsection the term ``farm
machinery and equipment or aquaculture machinery and equipment'' shall include
machinery and equipment used in the operation of Christmas tree farming but shall not
include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer, other
than a farm trailer, as such terms are defined by K.S.A. 8-126 and amendments thereto.
Each purchaser of farm machinery and equipment or aquaculture machinery and equipment
exempted herein must certify in writing on the copy of the invoice or sales ticket to be
retained by the seller that the farm machinery and equipment or aquaculture machinery
and equipment purchased will be used only in farming, ranching or aquaculture production.
Farming or ranching shall include the operation of a feedlot and farm and ranch work for
hire and the operation of a nursery;
(u) all leases or rentals of tangible personal property used as a dwelling if such tangible
personal property is leased or rented for a period of more than 28 consecutive days;
(v) all sales of food products to any contractor for use in preparing meals for delivery
to homebound elderly persons over 60 years of age and to homebound disabled persons or
to be served at a group-sitting at a location outside of the home to otherwise homebound
elderly persons over 60 years of age and to otherwise homebound disabled persons, as all
or part of any food service project funded in whole or in part by government or as part of
a private nonprofit food service project available to all such elderly or disabled persons
residing within an area of service designated by the private nonprofit organization, and all
sales of food products for use in preparing meals for consumption by indigent or homeless
individuals whether or not such meals are consumed at a place designated for such purpose;
(w) all sales of natural gas, electricity, heat and water delivered through mains, lines or
pipes: (1) To residential premises for noncommercial use by the occupant of such premises;
(2) for agricultural use and also, for such use, all sales of propane gas; (3) for use in the
severing of oil; and (4) to any property which is exempt from property taxation pursuant to
K.S.A. 79-201b Second through Sixth. As used in this paragraph, ``severing'' shall have the
meaning ascribed thereto by subsection (k) of K.S.A. 79-4216, and amendments thereto;
(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources for the production
of heat or lighting for noncommercial use of an occupant of residential premises;
(y) all sales of materials and services used in the repairing, servicing, altering,
maintaining, manufacturing, remanufacturing, or modification of railroad rolling stock for
use in interstate or foreign commerce under authority of the laws of the United States;
(z) all sales of tangible personal property and services purchased directly by a port
authority or by a contractor therefor as provided by the provisions of K.S.A. 12-3418 and
amendments thereto;
(aa) all sales of materials and services applied to equipment which is transported into
the state from without the state for repair, service, alteration, maintenance, remanufacture
or modification and which is subsequently transported outside the state for use in the
transmission of liquids or natural gas by means of pipeline in interstate or foreign commerce
under authority of the laws of the United States;
(bb) all sales of used mobile homes or manufactured homes. As used in this subsection:
(1) ``Mobile homes'' and ``manufactured homes'' shall have the meanings ascribed thereto
by K.S.A. 58-4202 and amendments thereto; and (2) ``sales of used mobile homes or
manufactured homes'' means sales other than the original retail sale thereof;
(cc) all sales of tangible personal property or services purchased for the purpose of and
in conjunction with constructing, reconstructing, enlarging or remodeling a business or retail
business which meets the requirements established in K.S.A. 74-50,115 and amendments
thereto, and the sale and installation of machinery and equipment purchased for installation
at any such business or retail business. When a person shall contract for the construction,
reconstruction, enlargement or remodeling of any such business or retail business, such
person shall obtain from the state and furnish to the contractor an exemption certificate for
the project involved, and the contractor may purchase materials, machinery and equipment
for incorporation in such project. The contractor shall furnish the number of such certificates
to all suppliers from whom such purchases are made, and such suppliers shall execute
invoices covering the same bearing the number of such certificate. Upon completion of the
project the contractor shall furnish to the owner of the business or retail business a sworn
statement, on a form to be provided by the director of taxation, that all purchases so made
were entitled to exemption under this subsection. All invoices shall be held by the contractor
for a period of five years and shall be subject to audit by the director of taxation. Any
contractor or any agent, employee or subcontractor thereof, who shall use or otherwise
dispose of any materials, machinery or equipment purchased under such a certificate for
any purpose other than that for which such a certificate is issued without the payment of
the sales or compensating tax otherwise imposed thereon, shall be guilty of a misdemeanor
and, upon conviction therefor, shall be subject to the penalties provided for in subsection
(g) of K.S.A. 79-3615 and amendments thereto. As used in this subsection, ``business'' and
``retail business'' have the meanings respectively ascribed thereto by K.S.A. 74-50,114 and
amendments thereto;
(dd) all sales of tangible personal property purchased with food stamps issued by the
United States department of agriculture;
(ee) all sales of lottery tickets and shares made as part of a lottery operated by the state
of Kansas;
(ff) on and after July 1, 1988, all sales of new mobile homes or manufactured homes to
the extent of 40% of the gross receipts, determined without regard to any trade-in allowance,
received from such sale. As used in this subsection, ``mobile homes'' and ``manufactured
homes'' shall have the meanings ascribed thereto by K.S.A. 58-4202 and amendments
thereto;
(gg) all sales of tangible personal property purchased in accordance with vouchers issued
pursuant to the federal special supplemental food program for women, infants and children;
(hh) all sales of medical supplies and equipment purchased directly by a nonprofit skilled
nursing home or nonprofit intermediate nursing care home, as defined by K.S.A. 39-923,
and amendments thereto, for the purpose of providing medical services to residents thereof.
This exemption shall not apply to tangible personal property customarily used for human
habitation purposes;
(ii) all sales of tangible personal property purchased directly by a nonprofit organization
for nonsectarian comprehensive multidiscipline youth development programs and activities
provided or sponsored by such organization, and all sales of tangible personal property by
or on behalf of any such organization. This exemption shall not apply to tangible personal
property customarily used for human habitation purposes;
(jj) all sales of tangible personal property or services, including the renting and leasing
of tangible personal property, purchased directly on behalf of a community-based mental
retardation facility or mental health center organized pursuant to K.S.A. 19-4001 et seq.,
and amendments thereto, and licensed in accordance with the provisions of K.S.A. 75-3307b
and amendments thereto. This exemption shall not apply to tangible personal property
customarily used for human habitation purposes;
(kk) on and after January 1, 1989, all sales of machinery and equipment used directly
and primarily for the purposes of manufacturing, assembling, processing, finishing, storing,
warehousing or distributing articles of tangible personal property in this state intended for
resale by a manufacturing or processing plant or facility or a storage, warehousing or
distribution facility, and all sales of repair and replacement parts and accessories purchased
for such machinery and equipment:
(1) For purposes of this subsection, machinery and equipment shall be deemed to be
used directly and primarily in the manufacture, assemblage, processing, finishing, storing,
warehousing or distributing of tangible personal property where such machinery and
equipment is used during a manufacturing, assembling, processing or finishing, storing,
warehousing or distributing operation:
(A) To effect a direct and immediate physical change upon the tangible personal
property;
(B) to guide or measure a direct and immediate physical change upon such property
where such function is an integral and essential part of tuning, verifying or aligning the
component parts of such property;
(C) to test or measure such property where such function is an integral part of the
production flow or function;
(D) to transport, convey or handle such property during the manufacturing, processing,
storing, warehousing or distribution operation at the plant or facility; or
(E) to place such property in the container, package or wrapping in which such property
is normally sold or transported.
(2) For purposes of this subsection ``machinery and equipment used directly and
primarily'' shall include, but not be limited to:
(A) Mechanical machines or components thereof contributing to a manufacturing,
assembling or finishing process;
(B) molds and dies that determine the physical characteristics of the finished product
or its packaging material;
(C) testing equipment to determine the quality of the finished product;
(D) computers and related peripheral equipment that directly control or measure the
manufacturing process or which are utilized for engineering of the finished product; and
(E) computers and related peripheral equipment utilized for research and development
and product design.
(3) ``Machinery and equipment used directly and primarily'' shall not include:
(A) Hand tools;
(B) machinery, equipment and tools used in maintaining and repairing any type of
machinery and equipment;
(C) transportation equipment not used in the manufacturing, assembling, processing,
furnishing, storing, warehousing or distributing process at the plant or facility;
(D) office machines and equipment including computers and related peripheral
equipment not directly and primarily used in controlling or measuring the manufacturing
process;
(E) furniture and buildings; and
(F) machinery and equipment used in administrative, accounting, sales or other such
activities of the business;
(4) for purposes of this subsection, ``repair and replacement parts and accessories''
means all parts and accessories for exempt machinery and equipment, including but not
limited to dies, jigs, molds, and patterns which are attached to exempt machinery or which
are otherwise used in production, short-lived replaceable parts that can be readily detached
from exempt machinery or equipment, such as belts, drill bits, grinding wheels, cutting bars
and saws, and other replacement parts for production equipment, including refractory brick
and other refractory items for kiln equipment used in production operations;
(ll) all sales of educational materials purchased for distribution to the public at no charge
by a nonprofit corporation organized for the purpose of encouraging, fostering and
conducting programs for the improvement of public health;
(mm) all sales of seeds and tree seedlings; fertilizers, insecticides, herbicides,
germicides, pesticides and fungicides; and services, purchased and used for the purpose of
producing plants in order to prevent soil erosion on land devoted to agricultural use;
(nn) except as otherwise provided in this act, all sales of services rendered by an
advertising agency or licensed broadcast station or any member, agent or employee thereof;
(oo) all sales of tangible personal property purchased by a community action group or
agency for the exclusive purpose of repairing or weatherizing housing occupied by low
income individuals;
(pp) all sales of drill bits and explosives actually utilized in the exploration and
production of oil or gas;
(qq) all sales of tangible personal property and services purchased by a nonprofit
museum or historical society or any combination thereof, including a nonprofit organization
which is organized for the purpose of stimulating public interest in the exploration of space
by providing educational information, exhibits and experiences, which is exempt from
federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code
of 1986;
(rr) all sales of tangible personal property which will admit the purchaser thereof to any
annual event sponsored by a nonprofit organization which is exempt from federal income
taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986;
(ss) all sales of tangible personal property and services purchased by a public
broadcasting station licensed by the federal communications commission as a
noncommercial educational television or radio station;
(tt) all sales of tangible personal property and services purchased by or on behalf of a
not-for-profit corporation which is exempt from federal income taxation pursuant to section
501(c)(3) of the federal internal revenue code of 1986, for the sole purpose of constructing
a Kansas Korean War memorial;
(uu) all sales of tangible personal property and services purchased by or on behalf of
any rural volunteer fire-fighting organization for use exclusively in the performance of its
duties and functions;
(vv) all sales of tangible personal property purchased by any of the following
organizations which are exempt from federal income taxation pursuant to section 501 (c)(3)
of the federal internal revenue code of 1986, for the following purposes, and all sales of any
such property by or on behalf of any such organization for any such purpose:
(1) The American Heart Association, Kansas Affiliate, Inc. for the purposes of providing
education, training, certification in emergency cardiac care, research and other related
services to reduce disability and death from cardiovascular diseases and stroke;
(2) the Kansas Alliance for the Mentally Ill, Inc. for the purpose of advocacy for persons
with mental illness and to education, research and support for their families;
(3) the Kansas Mental Illness Awareness Council for the purposes of advocacy for
persons who are mentally ill and to education, research and support for them and their
families;
(4) the American Diabetes Association Kansas Affiliate, Inc. for the purpose of
eliminating diabetes through medical research, public education focusing on disease
prevention and education, patient education including information on coping with diabetes,
and professional education and training;
(5) the American Lung Association of Kansas, Inc. for the purpose of eliminating all
lung diseases through medical research, public education including information on coping
with lung diseases, professional education and training related to lung disease and other
related services to reduce the incidence of disability and death due to lung disease;
(6) the Kansas chapters of the Alzheimer's Disease and Related Disorders Association,
Inc. for the purpose of providing assistance and support to persons in Kansas with
Alzheimer's disease, and their families and caregivers; and
(ww) all sales of tangible personal property purchased by the Habitat for Humanity for
the exclusive use of being incorporated within a housing project constructed by such
organization.
(xx) all sales of tangible personal property and services purchased by a nonprofit zoo
which is exempt from federal income taxation pursuant to section 501(c)(3) of the federal
internal revenue code of 1986, or on behalf of such zoo by an entity itself exempt from
federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code
of 1986 contracted with to operate such zoo and all sales of tangible personal property or
services purchased by a contractor for the purpose of constructing, equipping,
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling facilities for any
nonprofit zoo which would be exempt from taxation under the provisions of this section if
purchased directly by such nonprofit zoo or the entity operating such zoo. Nothing in this
subsection shall be deemed to exempt the purchase of any construction machinery,
equipment or tools used in the constructing, equipping, reconstructing, maintaining,
repairing, enlarging, furnishing or remodeling facilities for any nonprofit zoo. When any
nonprofit zoo shall contract for the purpose of constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities, it shall obtain from the
state and furnish to the contractor an exemption certificate for the project involved, and the
contractor may purchase materials for incorporation in such project. The contractor shall
furnish the number of such certificate to all suppliers from whom such purchases are made,
and such suppliers shall execute invoices covering the same bearing the number of such
certificate. Upon completion of the project the contractor shall furnish to the nonprofit zoo
concerned a sworn statement, on a form to be provided by the director of taxation, that all
purchases so made were entitled to exemption under this subsection. All invoices shall be
held by the contractor for a period of five years and shall be subject to audit by the director
of taxation. If any materials purchased under such a certificate are found not to have been
incorporated in the building or other project or not to have been returned for credit or the
sales or compensating tax otherwise imposed upon such materials which will not be so
incorporated in the building or other project reported and paid by such contractor to the
director of taxation not later than the 20th day of the month following the close of the month
in which it shall be determined that such materials will not be used for the purpose for
which such certificate was issued, the nonprofit zoo concerned shall be liable for tax on all
materials purchased for the project, and upon payment thereof it may recover the same
from the contractor together with reasonable attorney fees. Any contractor or any agent,
employee or subcontractor thereof, who shall use or otherwise dispose of any materials
purchased under such a certificate for any purpose other than that for which such a
certificate is issued without the payment of the sales or compensating tax otherwise imposed
upon such materials, shall be guilty of a misdemeanor and, upon conviction therefor, shall
be subject to the penalties provided for in subsection (g) of K.S.A. 79-3615, and amendments
thereto;
(yy) all sales of tangible personal property and services purchased by a parent-teacher
association or organization, and all sales of tangible personal property by or on behalf of
such association or organization;
(zz) all sales of machinery and equipment purchased by over-the-air, free access radio
or television station which is used directly and primarily for the purpose of producing a
broadcast signal or is such that the failure of the machinery or equipment to operate would
cause broadcasting to cease. For purposes of this subsection, machinery and equipment
shall include, but not be limited to, that required by rules and regulations of the federal
communications commission, and all sales of electricity which are essential or necessary for
the purpose of producing a broadcast signal or is such that the failure of the electricity would
cause broadcasting to cease;
(aaa) all sales of tangible personal property and services purchased by a religious
organization which is exempt from federal income taxation pursuant to section 501(c)(3) of
the federal internal revenue code, and used exclusively for religious purposes, and all sales
of tangible personal property or services purchased by a contractor for the purpose of
constructing, equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
remodeling facilities for any such organization which would be exempt from taxation under
the provisions of this section if purchased directly by such organization. Nothing in this
subsection shall be deemed to exempt the purchase of any construction machinery,
equipment or tools used in the constructing, equipping, reconstructing, maintaining,
repairing, enlarging, furnishing or remodeling facilities for any such organization. When any
such organization shall contract for the purpose of constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities, it shall obtain from the
state and furnish to the contractor an exemption certificate for the project involved, and the
contractor may purchase materials for incorporation in such project. The contractor shall
furnish the number of such certificate to all suppliers from whom such purchases are made,
and such suppliers shall execute invoices covering the same bearing the number of such
certificate. Upon completion of the project the contractor shall furnish to such organization
concerned a sworn statement, on a form to be provided by the director of taxation, that all
purchases so made were entitled to exemption under this subsection. All invoices shall be
held by the contractor for a period of five years and shall be subject to audit by the director
of taxation. If any materials purchased under such a certificate are found not to have been
incorporated in the building or other project or not to have been returned for credit or the
sales or compensating tax otherwise imposed upon such materials which will not be so
incorporated in the building or other project reported and paid by such contractor to the
director of taxation not later than the 20th day of the month following the close of the month
in which it shall be determined that such materials will not be used for the purpose for
which such certificate was issued, such organization concerned shall be liable for tax on all
materials purchased for the project, and upon payment thereof it may recover the same
from the contractor together with reasonable attorney fees. Any contractor or any agent,
employee or subcontractor thereof, who shall use or otherwise dispose of any materials
purchased under such a certificate for any purpose other than that for which such a
certificate is issued without the payment of the sales or compensating tax otherwise imposed
upon such materials, shall be guilty of a misdemeanor and, upon conviction therefor, shall
be subject to the penalties provided for in subsection (g) of K.S.A. 79-3615, and amendments
thereto. Sales tax paid on and after July 1, 1998, but prior to the effective date of this act
upon the gross receipts received from any sale exempted by the amendatory provisions of
this subsection shall be refunded. Each claim for a sales tax refund shall be verified and
submitted to the director of taxation upon forms furnished by the director and shall be
accompanied by any additional documentation required by the director. The director shall
review each claim and shall refund that amount of sales tax paid as determined under the
provisions of this subsection. All refunds shall be paid from the sales tax refund fund upon
warrants of the director of accounts and reports pursuant to vouchers approved by the
director or the director's designee;
(bbb) all sales of food for human consumption by an organization which is exempt from
federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue code
of 1986, pursuant to a food distribution program which offers such food at a price below
cost in exchange for the performance of community service by the purchaser thereof;
(ccc) on and after July 1, 1999, all sales of tangible personal property and services
purchased by a primary care clinic or health center the primary purpose of which is to
provide services to medically underserved individuals and families, and which is exempt
from federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue
code, and all sales of tangible personal property or services purchased by a contractor for
the purpose of constructing, equipping, reconstructing, maintaining, repairing, enlarging,
furnishing or remodeling facilities for any such clinic or center which would be exempt from
taxation under the provisions of this section if purchased directly by such clinic or center.
Nothing in this subsection shall be deemed to exempt the purchase of any construction
machinery, equipment or tools used in the constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities for any such clinic or
center. When any such clinic or center shall contract for the purpose of constructing,
equipping, reconstructing, maintaining, repairing, enlarging, furnishing or remodeling
facilities, it shall obtain from the state and furnish to the contractor an exemption certificate
for the project involved, and the contractor may purchase materials for incorporation in
such project. The contractor shall furnish the number of such certificate to all suppliers
from whom such purchases are made, and such suppliers shall execute invoices covering
the same bearing the number of such certificate. Upon completion of the project the
contractor shall furnish to such clinic or center concerned a sworn statement, on a form to
be provided by the director of taxation, that all purchases so made were entitled to exemption
under this subsection. All invoices shall be held by the contractor for a period of five years
and shall be subject to audit by the director of taxation. If any materials purchased under
such a certificate are found not to have been incorporated in the building or other project
or not to have been returned for credit or the sales or compensating tax otherwise imposed
upon such materials which will not be so incorporated in the building or other project
reported and paid by such contractor to the director of taxation not later than the 20th day
of the month following the close of the month in which it shall be determined that such
materials will not be used for the purpose for which such certificate was issued, such clinic
or center concerned shall be liable for tax on all materials purchased for the project, and
upon payment thereof it may recover the same from the contractor together with reasonable
attorney fees. Any contractor or any agent, employee or subcontractor thereof, who shall
use or otherwise dispose of any materials purchased under such a certificate for any purpose
other than that for which such a certificate is issued without the payment of the sales or
compensating tax otherwise imposed upon such materials, shall be guilty of a misdemeanor
and, upon conviction therefor, shall be subject to the penalties provided for in subsection
(g) of K.S.A. 79-3615, and amendments thereto;
(ddd) on and after January 1, 1999, and before January 1, 2000, all sales of materials
and services purchased by any class II or III railroad as classified by the federal surface
transportation board for the construction, renovation, repair or replacement of class II or
III railroad track and facilities used directly in interstate commerce. In the event any such
track or facility for which materials and services were purchased sales tax exempt is not
operational for five years succeeding the allowance of such exemption, the total amount of
sales tax which would have been payable except for the operation of this subsection shall
be recouped in accordance with rules and regulations adopted for such purpose by the
secretary of revenue; and
(eee) on and after January 1, 1999, and before January 1, 2000, all sales of materials
and services purchased for the original construction, reconstruction, repair or replacement
of grain storage facilities, including railroad sidings providing access thereto; and
(fff) all sales of fruits and vegetables sold directly to individual consumers by Kansas
producers.'';
Also on page 23, in line 21, by striking ``is'' and inserting ``and 79-3606 are'';
By renumbering sections accordingly;
In the title, in line 15, preceding ``amending'' by inserting ``relating to sales taxation;''; in
line 16, following the semicolon, by inserting ``exempting therefrom sales of fruits and
vegetables;''; in line 17, following ``and'' by inserting ``79-3606 and''; in line 18, by striking
``section'' and inserting ``sections''
HB 2799 be amended by adoption of the committee amendments, be further amended
by motion of Senator Umbarger as amended by Senate Committee, on page 1, in line 42,
by striking ``Section'' and inserting ``Sec.'';
On page 2, in line 7, by striking ``a'' and inserting ``the''; in line 11, by striking ``a'' and
inserting ``the''; in line 20, by striking all after the period; by striking all of lines 21 and 22;
On page 3, following line 31, by inserting a new section as follows:
``Sec. 6. The national board for professional teaching standards certification incentive
program is hereby established for the purpose of rewarding teachers who have attained
certification from the national board. Teachers who have attained certification from the
national board shall be issued a master teacher's certificate by the state board of education.
A master teacher's certificate shall be valid for 10 years and renewable thereafter every 10
years through compliance with continuing education and professional development
requirements prescribed by the state board. Teachers who have attained certification from
the national board and who are employed by a school district shall be paid an incentive
bonus in an amount not to exceed $1,000 each school year, not to exceed 10 years, that the
teacher remains employed by a school district and retains a valid master teacher's certificate.
(b) The board of education of each school district employing one or more national board
certified teachers shall pay the incentive bonus to each such teacher in each school year
that the teacher retains eligibility for such payment. Each board of education which has
made payments of incentive bonuses to national board certified teachers under this
subsection may file an application with the state board of education for state aid and shall
certify to the state board the amount of such payments. The application and certification
shall be on a form prescribed and furnished by the state board, shall contain such information
as the state board shall require and shall be filed at the time specified by the state board.
(c) In each school year, each school district employing one or more national board
certified teachers is entitled to receive from appropriations for the national board for
professional teaching standards certification incentive program an amount which is equal to
the amount certified to the state board of education in accordance with the provisions of
subsection (b). The state board shall certify to the director of accounts and reports the
amount due each school district. The director of accounts and reports shall draw warrants
on the state treasurer payable to the treasurer of each school district entitled to payment
under this section upon vouchers approved by the state board.
(d) Moneys received by a board of education under this section shall be deposited in
the general fund of the school district. Moneys deposited in the general fund of the school
district under this subsection shall be considered reimbursements to the district for the
purpose of the school district finance and quality performance act and may be expended
whether the same have been budgeted or not.
(e) As used in this section, the term school district means any school district organized
and operating under the laws of this state.'';
By renumbering section 6 as section 7;
In the title, in line 13, after ``program'', by inserting ``and the national board for
professional teaching standards certification incentive program''
Senator Vratil further amended HB 2799 as amended by Senate Committee, on page 1,
in line 16, before ``Section'', by inserting ``New''; in line 42, by striking ``Section'' and
inserting ``New Sec.'';
On page 2, in lines 17 and 35, before ``Sec.'', by inserting ``New'';
On page 3, in line 28, before ``Sec.'', by inserting ``New''; following line 31, by inserting
three new sections as follows:
``Sec. 6. K.S.A. 1999 Supp. 72-8902 is hereby amended to read as follows: 72-8902. (a)
(1) Except as authorized in provision (2), A suspension may be for a short term not exceeding
five ten school days, or for an extended term not exceeding 90 school days. An expulsion
may be for a term not exceeding 186 school days. If a suspension or expulsion is for a term
exceeding the number of school days remaining in the school year, any remaining part of
the term of the suspension or expulsion may be applied to the succeeding school year.
(2) A short-term suspension may be imposed for not more than 10 school days if a pupil:
(A) Carries a weapon to school, onto school property, or to a school supervised activity; (B)
knowingly possesses or uses illegal drugs or sells or solicits the sale of a controlled substance
while at school, on school property or at a school supervised activity; or (C) has engaged in
behavior which resulted in, or was substantially likely to have resulted in, injury to the pupil
or to others.
(3) For the purposes of this provision, the following definitions apply: (A) ``Controlled
substance'' means a drug or other substance identified under schedules I, II, III, IV, or V
in 21 U.S.C. 812(c); (B) ``illegal drug'' means a controlled substance but does not include
such a substance that is legally possessed or used under the supervision of a licensed health-
care professional or that is legally possessed or used under any other authority under any
federal or state law; and (C) ``weapon'' means a weapon, device, instrument, material, or
substance, animate or inanimate, that is used for, or is readily capable of, causing death or
serious bodily injury, except that such term does not include a pocket knife with a blade of
less than 21/2 inches in length.
(b) (1) Except as authorized in provision (2), no suspension for a short term shall be
imposed upon a pupil without giving the pupil notice of the charges and affording the pupil
an opportunity for a hearing thereon. The notice may be oral or written and the hearing
may be held immediately after the notice is given. The hearing may be conducted informally
but shall include the following procedural due process requirements: (A) The right of the
pupil to be present at the hearing; (B) the right of the pupil to be informed of the charges;
(C) the right of the pupil to be informed of the basis for the accusation; and (D) the right
of the pupil to make statements in defense or mitigation of the charges or accusations.
Refusal of a pupil to be present at the hearing will constitute a waiver of the pupil's
opportunity for a hearing.
(2) A short-term suspension may be imposed upon a pupil forthwith, and without
affording the pupil a hearing if the presence of the pupil endangers other persons or property
or substantially disrupts, impedes or interferes with the operation of the school.
(c) A written notice of any short-term suspension and the reason therefor shall be given
to the pupil involved and to the pupil's parent or guardian within 24 hours after the
suspension has been imposed and, in the event the pupil has not been afforded a hearing
prior to any short-term suspension, an opportunity for an informal hearing shall be afforded
the pupil as soon thereafter as practicable but in no event later than 72 hours after such
short-term suspension has been imposed. Any notice of the imposition of a short-term
suspension that provides an opportunity for an informal hearing after such suspension has
been imposed shall state that failure of the pupil to attend the hearing will result in a waiver
of the pupil's opportunity for the hearing.
(d) No suspension for an extended term and no expulsion shall be imposed upon a pupil
until an opportunity for a formal hearing thereon is afforded the pupil. A written notice of
any proposal to suspend for an extended term or to expel from school, and the charges upon
which the proposal is based shall be given to the pupil proposed to be suspended or expelled
from school, and to the pupil's parent or guardian. Any notice of a proposal to suspend for
an extended term or to expel from school shall state the time, date and place that the pupil
will be afforded an opportunity for a formal hearing, and that failure of the pupil and the
pupil's parent or guardian to attend the hearing will result in a waiver of the pupil's
opportunity for the hearing. The hearing shall be held not later than 10 days after the date
of the notice. The notice shall be accompanied by a copy of this act and the regulations of
the board of education adopted under K.S.A. 72-8903, and amendments thereto.
(e) Whenever any written notice is required under this act to be given to a pupil or to
a pupil's parent or guardian, it shall be sufficient if the notice is mailed to the address on
file in the school records of the pupil. In lieu of mailing the written notice, the notice may
be personally delivered.
(f) A formal hearing on a suspension or expulsion may be conducted by any certificated
employee person or committee of certificated employees persons authorized by the board
of education to conduct the hearing.
Sec. 7. K.S.A. 1999 Supp. 72-8904 is hereby amended to read as follows: 72-8904. (a)
Written notice of the result of any hearing imposing an extended-term suspension or an
expulsion from school shall be given to the pupil suspended or expelled from school, and
to the parents or guardians of the pupil within 24 hours after determination of such result.
(b) Any pupil, age 18 or older, who has been suspended for an extended term or
expelled, or one of the pupil's parents or guardians of a pupil under age 18, may appeal
such suspension or expulsion to the board of education of the school district by filing a
written notice of appeal with the clerk of the board of education not later than 10 calendar
days after receiving the written notice. Any such appeal shall be heard by the board of
education, or by a hearing officer appointed by such board, not later than 20 calendar days
after such notice of appeal is filed. The pupil and the pupil's parents or guardians shall be
notified in writing of the time and place of the appeal hearing at least five days prior thereto.
Such appeal shall be conducted under rules which are consonant with K.S.A. 72-8903, and
amendments thereto. The decision on any such appeal shall be rendered not later than five
days after the conclusion of the appeal hearing.
(c) For the purpose of hearing an appeal of an extended-term suspension or an
expulsion, the board of education may appoint one or more hearing officers. Any such
hearing officer shall be a member of the board of education, a certificated employee of the
school district, or an attorney admitted to the practice of law in this state. Any such
appointment shall apply to a particular hearing or to a set or class of hearings as specified
by the board of education in making the appointment. Whenever a hearing officer appointed
under authority of this section hears any appeal, the hearing officer shall prepare a written
report thereon to the board of education. After receiving any such report, the board of
education shall determine the matter with or without additional hearing. Any matter
determined by the board of education in accordance with this subsection shall be valid to
the same extent as if the matter were fully heard by the board of education without a hearing
officer.
Sec. 8. K.S.A. 1999 Supp. 72-8902 and 72-8904 are hereby repealed.'';
By renumbering section 6 as section 9;
In the title, in line 13, after ``program'', by inserting ``; relating to suspension or expulsion
of pupils from school; amending K.S.A. 1999 Supp. 72-8902 and 72-8904 and repealing the
existing sections''
Senator Brownlee further amended HB 2799 as amended by Senate Committee, on page
1, in line 16, before ``Section'', by inserting ``New''; in line 42, by striking ``Section'' and
inserting ``New Sec.'';
On page 2, in lines 17 and 35, before ``Sec.'', by inserting ``New'';
On page 3, in line 28, before ``Sec.'' by inserting ``New''; following line 31, by inserting 2
new sections as follows:
``Sec. 6. K.S.A. 72-8205 is hereby amended to read as follows: 72-8205. (a) The board
of education shall meet at least once each month. At some time during the month of July
of each year, the board shall adopt a resolution specifying a regular meeting time of the
board and such resolution shall specify the regular hour of commencement of the meeting,
as well as the day of the week and the week of the month. Such resolution shall also provide
that if the regular meeting date occurs on a Sunday or on a legal holiday or on a holiday
specified by the board, such regular meeting shall be held on the day following commencing
at the same hour. Such resolution shall also specify the regular meeting place of the board
and may specify that any regular meeting may be adjourned to another time and place.
Special meetings may be called at any time by the president of the board or by joint action
of any three members thereof. Written notice, stating the time and place of any special
meeting and the purpose for which called, shall, unless waived, be given each member of
the board at least two days in advance of the special meeting and no business other than
that stated in the notice shall be transacted at such meeting. A majority of the full
membership of the board shall constitute a quorum for the purpose of conducting any
business of the school district, and the vote of a majority of the full membership of the
board shall be required for the passage of any motion or resolution. Any member who
abstains from voting shall be counted as having voted against the motion or resolution. If a
member announces a conflict of interest with regard to the issue, the member may leave
the meeting until the voting on the issue is concluded and the member who abstains from
voting thereby shall not be counted as having voted.
(b) Except as otherwise provided in the unification acts, the board of education shall
have and may exercise the same powers and authorities as were immediately prior to this
act conferred uniformly upon boards of education in cities of the first class, and, in addition
thereto, the powers and authority expressly conferred by law including the power of local
control to determine local affairs and government as provided under subsection (e).
(c) The board of education shall have authority to prescribe courses of study for each
year of the school program and provide rules and regulations for teaching in the school
district and general government thereof, and to approve and adopt suitable textbooks and
study material for use therein subject to the plans, methods, rules and regulations formulated
and recommended by the state board of education.
(d) The board of education may provide legal counsel at district expense to any members
of the board of education, or school district officers or employees who are sued in situations
relating to and arising out of the performance of their office or employment. No teacher or
other employment contract shall make reference to or incorporate the provisions of this
subsection, nor shall the provisions of this subsection be construed as any part of the
consideration of employment of any teacher, officer or other employee of the board.
(e) (1) The board of education may transact all school district business and adopt
policies that the board deems appropriate to perform its constitutional duty to maintain,
develop and operate local public schools, subject to the following limitations:
(A) School districts shall be subject to all acts of the legislature and all rules and
regulations of the state board of education which apply to all unified school districts.
(B) School districts may not consolidate or alter school district boundaries except as
provided by law.
(C) School districts may not affect the courts located therein.
(D) School districts shall be subject to acts of the legislature prescribing limits of
indebtedness.
(E) School districts shall be subject to all acts of the legislature concerning elections.
(F) School districts may levy and collect taxes only in conformity with acts of the
legislature which specifically confer such authority.
(G) In the exercise of the power and authority conferred by this subsection, the home
rule power conferred on cities and counties shall not be superseded or impaired without the
consent of the governing body of each city or county which may be affected.
(H) School districts may not adopt policies which modify, diminish or reinterpret state
or federal laws which affect school district employees.
(I) Notwithstanding any other provisions of this act, school districts shall not adopt
policies which interfere with the public policy of this state set forth in subsection (b) of K.S.A.
1999 Supp. 38-141, and amendments thereto.
(2) The power and authority conferred on school districts by this subsection shall not
be construed to relieve any other unit of government of its duties and responsibilities which
are prescribed by law, nor to create any responsibility on the part of a school district to
assume the duties or responsibilities which are required of another unit of government.
(3) School districts shall exercise the powers of local control conferred by this subsection
by resolution of the board of education.
Sec. 7. K.S.A. 72-8205 is hereby repealed.'';
By renumbering section 6 as section 8;
In the title, in line 13, after ``program'', by inserting ``; conferring the power of home rule
on school district boards of education; amending K.S.A. 72-8205 and repealing the existing
section''
Senator Huelskamp moved to amend the HB 2799 as amended by Senate Committee,
on page 3, following line 31, by inserting a new section as follows:
``Sec. 6. (a) This section governs the display of objects on real property owned by a
school district.
(b) An object containing the words of the Ten Commandments may be displayed on
real property owned by a school district along with other documents of historical significance
that have formed and influenced the United States legal or governmental system. Such
display of an object containing the words of the Ten Commandments shall be in the same
manner and appearance generally as other documents and objects displayed, and shall not
be presented or displayed in any fashion that results in calling attention to it apart from the
other displayed documents and objects.'';
By renumbering section 6 as section 7;
In the title, in line 13, after ``program'', by inserting ``; relating to the display of certain
objects on school district property''
Upon the showing of five hands a roll call vote was requested.
On roll call, the vote was: Yeas 15, Nays 25, Present and Passing 0, Absent or Not Voting
0.
Yeas: Bleeker, Brownlee, Clark, Corbin, Donovan, Gilstrap, Harrington, Huelskamp,
Jordan, Morris, Pugh, Salmans, Steffes, Tyson, Umbarger.
Nays: Barone, Becker, Biggs, Bond, Downey, Emert, Feleciano, Gooch, Goodwin,
Hardenburger, Hensley, Jones, Kerr, Langworthy, Lawrence, Lee, Oleen, Petty, Praeger,
Ranson, Salisbury, Steineger, Stephens, Vidricksen, Vratil.
The motion failed and the amendment was rejected.
EXPLANATION OF VOTE
Mr. Chairman: I vote no on the motion to place the Ten Commandments in the
classroom. I refuse to force my religion on my constituents, be they Buddhist, Muslim, or
of other faiths. I believe that pressing my religion on others of different faiths violates the
ideals of diversity and freedom upon which this nation was founded. Ours is a state and
nation of choice, and they should stay that way.--Dick Bond
Senators Becker and Vratil request the record to show they concur with the ``Explanation
of Vote'' offered by Senator Bond on HB 2799.
Mr. Chairman: In a day and age when our school children have unfortunately faced
death in their school buildings, it is appropriate to consider posting the Ten Commandments
in these buildings. In addition, the Lord has written these laws on the hearts of people the
world over for centuries in indelible ink.--Karin Brownlee
Mr. Chairman: We have a wonderful and proud heritage in this country. Too bad our
children are shielded from learning it. Due to confusion and fear about legal action, some
school districts prohibit the display of the Ten Commandments and other documents of
significance to our American history. Although this amendment to HB 2799 may not be
politically correct, it is certainly historically accurate.
This amendment simply permits the display of these items so our school children may
know, understand and take pride in our history including our Judeo-Christian heritage.--
Tim Huelskamp
Senators Clark, Harrington, Jordan and Tyson request the record to show they concur
with the ``Explanation of Vote'' offered by Senator Huelskamp on HB 2799.
Mr. Chairman: I voted aye to support the voluntary display of the 10 Commandments
in our schools. The very impassioned debate displays the frustration that our society is
experiencing in regard to the secularization that is now in process. None of us know how to
solve this dilemma but we must keep the debate going.--Don Steffes
Senators Harrington, Jordan, Salmans and Tyson request the record to show they concur
with the ``Explanation of Vote'' offered by Senator Steffes on HB 2799.
The Committee recommended HB 2799 be passed as further amended.
HB 2017 be amended by adoption of the committee amendments, be further amended
by motion of Senator Lee as amended by Senate Committee, on page 4, by striking all in
lines 29 through 43;
On page 5, by striking all in lines 1 through 26 and inserting in lieu thereof the following:
``Sec. 3. K.S.A. 75-3351 is hereby amended to read as follows: 75-3351. The secretary
of social and rehabilitation services administration is hereby authorized to sell and convey
on behalf of the state of Kansas in the manner hereinafter provided the following described
land situated in the county of Mitchell, State of Kansas:
A tract of land commencing at the Northeast corner of the Northeast Quarter of Section
Four (4), Township Seven (7) South, Range Seven (7) West of the 6th P.M.; thence Westerly
on the section line approximately 927 feet; thence Southerly 548.3 feet; thence Westerly to
the U.S. Highway 24 Right-of-Way line; thence along said Right-of-Way line southeasterly
to the South line of the Northeast one-fourth (NE 1/4) of the Northeast one-fourth (NE 1/4)
of the above cited section; thence Easterly along such line to the Southeast corner of the
Northeast one-fourth (NE 1/4) of the Northeast one-fourth (NE 1/4) of above cited section;
thence Northerly along the section line to the point of beginning.
Sec. 4. K.S.A. 75-3352 is hereby amended to read as follows: 75-3352. (a) Before any
property shall be is sold under the provisions of this act, the real estate described in K.S.A.
75-3351 and amendments thereto shall be appraised by three (3) disinterested appraisers
acquainted with land values in the county in which such land is located and appointed as
provided in K.S.A. 75-3043a. Such appraisement and amendments thereto. The appraisal
shall be in writing and filed with the secretary, and the cost of the appraisement appraisal
shall be paid from the proceeds of the sale.
(b) Upon the filing of such appraisement appraisal the secretary of social and
rehabilitation services administration shall advertise for sealed bids on proceed to sell the
real estate described in K.S.A. 75-3351 for not less than three consecutive weeks by
publications in a newspaper of general circulation in Mitchell county, Kansas, and authorized
by law to publish legal notices and amendments thereto in accordance with this section.
Such sale shall be made to the highest responsible bidder whose bid is submitted within
thirty (30) days after the last publication of such notice, except that said secretary may reject
any and all bids, and in case all bids are rejected, bids may be called for again as in first
instance. Each bid shall be accompanied by a certified check in the amount of five percent
(5%) of such bid which sum shall be forfeited in case of default by any bidder whose bid is
accepted. In no event shall such real estate be sold for less than the appraisement thereof.
Upon acceptance of any such bid, a deed conveying such real estate shall be executed by
the secretary, and duly acknowledged by him or her before an officer authorized by law to
take acknowledgments. Said deed shall contain a recital of all proceedings in compliance
with this act, and said recital shall be prima facie evidence that said proceedings were had
in the manner and form recited. Such deed shall be approved as to form by the attorney
general. When such real estate shall be so sold, The secretary of administration shall develop
and adopt procedures for the sale of the real estate described in K.S.A. 75-3351 and
amendments thereto. The procedures adopted for such sale may prescribe competitive
bidding procedures, public auction, public requests for proposals and negotiation with
interested parties or such other process as may be deemed by the secretary of administration
to be in the best interests of the state in consultation with the commissioner of juvenile justice.
The procedures may include provisions for bid bonds or such other sureties as may be
required thereunder.
(c) Conveyance of title in such real estate offered for sale by the secretary of
administration in accordance with this section shall be executed on behalf of the state of
Kansas by the secretary of administration. The deed for the conveyance may be by warranty
deed or by quitclaim deed as determined to be in the best interests of the state by the secretary
of administration in consultation with the commissioner of juvenile justice.
(d) The proceeds thereof of the sale of such real estate under this section, after deduction
of the expenses of such sale and the cost of the appraisement appraisal of the real estate,
shall be paid into deposited in the state treasury and credited to the state general fund. The
amount deducted for the expenses of such sale and the cost of the appraisal shall be credited
to the property contingency fund of the department of administration.'';
And by renumbering sections accordingly;
Also on page 5, in line 27, before ``and'' by inserting ``, 75-3351'';
In the title, in line 18, after ``1264'' by inserting ``, 75-3351''
Senator Kerr further amended HB 2017 as amended by Senate Committee, on page 2,
in line 41, after ``$75,000'' by inserting ``or more''
Senator Hensley further amended HB 2017 as amended by Senate Committee, on page
5, after line 26, by inserting the following:
``Sec. 5. K.S.A. 75-2237 is hereby amended to read as follows: 75-2237. There is hereby
created the capitol area plaza authority, a body politic and corporate, hereinafter referred
to as the authority. The authority is hereby constituted a public instrumentality, and the
exercise by the authority of the powers conferred on it by this act shall be deemed and held
to be the performance of an essential state governmental function. The authority shall be
the successor in every way to all of the rights, powers, duties and obligations of the capitol
area planning commission.
The authority shall have 11 13 members who shall be as follows:
(a) One member shall be a member of the house of representatives appointed by the
speaker.
(b) One member shall be a senator appointed by the president of the senate.
(c) One member shall be a member of the house of representatives appointed by the
minority leader of the house of representatives.
(d) One member shall be a senator appointed by the minority leader of the senate.
(c) (e) One member shall be the secretary of administration.
(d) (f) One member shall be a person representative of the city government of Topeka
appointed by the mayor thereof.
(e) (g) One member shall be a person experienced in land use planning appointed by
the governor.
(f) (h) One member shall be the judicial administrator of the courts.
(g) (i) The remaining members shall be appointed by the governor and shall have such
qualifications as the governor may deem appropriate.
Members serving on the authority ex officio shall serve for terms concurrent with the
office each holds. The appointive members shall serve for terms of four years, except that
the members of the capitol area planning commission immediately prior to the effective
date of this act who were appointed by the governor shall serve as members of the capitol
area plaza authority, and any unexpired portions of their respective terms of office as
members of the commission shall be included in their terms of office as original members
of the authority. Subsequent appointments shall be made as provided for original
appointments, and any vacancy in the office of an appointed member shall be filled in the
same manner as for original appointments for the unexpired terms. Subject to the provisions
of K.S.A. 75-4315c and amendments thereto, the members of the authority appointed by
the governor shall be so selected that all congressional districts of the state are represented
on the authority.'';
And by renumbering sections accordingly;
Also on page 5, in line 27, after ``75-1264'', by inserting ``, 75-2237'';
In the title, in line 12, by striking ``the depart-''; in line 13, by striking all before the
semicolon and inserting ``certain authorities and departments''; in line 17, before
``amending'', by inserting ``concerning membership of the capitol area plaza authority;''; in
line 18, after ``1264'', by inserting ``, 75-2237'', and HB 2017 be passed as further amended.
The Committee resumed consideration of S Sub for HB 2624, as amended in Committee
of the Whole, Thursday, March 30, 2000, by adoption of the committee amendments and
amended by Senators Ranson, Kerr and Becker.
Senator Petty withdrew her pending amendment to S Sub for HB 2624, previously
offered Thursday, March 30, 2000, in Committee of the Whole.
Senator Salmans amended S Sub for HB 2624 on page 58, after line 7, by inserting the
following:
``New Sec. 27. Any member may purchase service credit for periods of service in the
United States volunteers in service to America (VISTA) which commenced on or after
January 1, 1962. At the election of the member, the benefit for each such period of service
shall be equal to either 1% or 1.75% of the final average salary of any such member. Such
member may purchase such service credit by making application therefor prior to date of
retirement at an additional rate of contribution in addition to the employee's rate of
contribution as provided in K.S.A. 74-4919 and amendments thereto, based upon the
member's attained age at the time of purchase and using actuarial assumptions and tables
in use by the retirement system at the time of such purchase. Such additional rate of
contribution shall commence at the beginning of the quarter following such election and
shall remain in effect until all quarters of such service have been purchased. Any such
member may purchase service credit as described in this section by electing to effect such
purchase by means of a single lump-sum payment in lieu of employee contributions as
provided in this section in an amount equal to the then present value of the benefits being
purchased as determined by the actuary using the member's attained age, annual
compensation at the time of purchase and the actuarial assumptions and tables then in use
by this system. The lump-sum payment shall be made immediately upon being notified of
the amount due. No participating employer shall pay the cost, or any part thereof, of any
service credit authorized to be purchased by a member under this section.
New Sec. 28. Any member of the retirement system for judges may purchase service
credit for periods of service in the United States volunteers in service to America (VISTA)
which commenced on or after January 1, 1962. At the election of the judge, the benefit for
each such period of service shall be equal to either 1% or 1.75% of the final average salary
of any such judge. Such judge may purchase such service credit by making application
therefor prior to date of retirement at an additional rate of contribution in addition to the
employee's rate of contribution as provided in K.S.A. 20-2603 and amendments thereto,
based upon the judge's attained age at the time of purchase and using actuarial assumptions
and tables in use by the retirement system at the time of such purchase. Such additional
rate of contribution shall commence at the beginning of the quarter following such election
and shall remain in effect until all quarters of such service have been purchased. Any such
judge may purchase service credit as described in this section by electing to effect such
purchase by means of a single lump-sum payment in lieu of employee contributions as
provided in this section in an amount equal to the then present value of the benefits being
purchased as determined by the actuary using the judge's attained age, annual compensation
at the time of purchase and the actuarial assumptions and tables then in use by this system.
The lump-sum payment shall be made immediately upon being notified of the amount due.
No participating employer shall pay the cost, or any part thereof, of any service credit
authorized to be purchased by a judge under this section.'';
And by renumbering sections accordingly
Senator Hensley moved to amend S Sub for HB 2624 on page 56, in line 43, by striking
``$4,000'' and inserting ``$6,000''
Upon the showing of five hands a roll call vote was requested.
On roll call, the vote was: Yeas 13, Nays 26, Present and Passing 0, Absent or Not Voting
1.
Yeas: Barone, Biggs, Downey, Feleciano, Gilstrap, Gooch, Goodwin, Hensley, Jones, Lee,
Petty, Steineger, Stephens.
Nays: Becker, Bleeker, Bond, Brownlee, Clark, Donovan, Emert, Hardenburger,
Harrington, Huelskamp, Jordan, Kerr, Langworthy, Lawrence, Morris, Oleen, Praeger,
Pugh, Ranson, Salisbury, Salmans, Steffes, Tyson, Umbarger, Vidricksen, Vratil.
Absent or Not Voting: Corbin.
The motion failed and the amendment was rejected.
EXPLANATION OF VOTE
Mr. Chairman: I vote no on the amendment to increase the death benefits by 50 percent
because it will have an immediate negative impact upon the State General Fund and will
add to the KPERS unfunded liability. It is always popular to increase benefits but we never
do that with ill considered floor amendments.--Dave Kerr
The Committee recommended S Sub for HB 2624 be passed as amended.
FINAL ACTION OF BILLS AND CONCURRENT RESOLUTIONS
On motion of Senator Emert an emergency was declared by a 2/3 constitutional majority,
and SB 506; HB 2017, 2037; Sub HB 2323; S Sub for HB 2624; HB 2674; Sub HB
2683; HB 2799 were advanced to Final Action and roll call.
SB 506, An act concerning docket fees; establishing the judicial branch nonjudicial salary
initiative fund; relating to compensation for certain nonjudicial employees in the judicial
branch; amending K.S.A. 20-1a04 and K.S.A. 1999 Supp. 8-2107, 20-367, 28-172a, 60-2001,
61-2501 and 61-2704 and repealing the existing sections; also repealing K.S.A. 1999 Supp.
20-367a.
On roll call, the vote was: Yeas 39, Nays 1, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Emert, Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley, Jones,
Jordan, Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty, Praeger, Pugh, Ranson,
Salisbury, Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger, Vidricksen, Vratil.
Nays: Huelskamp.
The bill passed, as amended.
HB 2017, An act concerning certain authorities and departments; prescribing certain
powers, duties and functions for the secretary of administration; authorizing certain
procedures with respect to property of state agencies relating to certain surplus real estate
and change orders or changes in plans for capital improvements of state agencies; concerning
membership of the capitol area plaza authority; amending K.S.A. 75-1264, 75-3351, 75-2237
and 75-3352 and repealing the existing sections.
On roll call, the vote was: Yeas 38, Nays 2, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Clark, Corbin, Donovan, Downey, Emert,
Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley, Jones, Jordan,
Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty, Praeger, Pugh, Ranson, Salisbury,
Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger, Vidricksen, Vratil.
Nays: Brownlee, Huelskamp.
The bill passed, as amended.
HB 2037, An act relating to sales taxation; amending and supplementing the Kansas and
Missouri metropolitan culture district compact; authorizing the imposition thereof by certain
cities and counties; exempting therefrom grain storage construction materials and services;
amending K.S.A. 1999 Supp.12-187, 12-188, 12-189 and 12-2536 and 79-3606 and repealing
the existing sections; also repealing K.S.A. 1999 Supp. 12-189c.
On roll call, the vote was: Yeas 35, Nays 5, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Clark, Corbin, Donovan, Downey, Emert,
Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley, Jones, Kerr,
Langworthy, Lawrence, Lee, Morris, Oleen, Petty, Praeger, Ranson, Salisbury, Salmans,
Steffes, Steineger, Stephens, Umbarger, Vidricksen, Vratil.
Nays: Brownlee, Huelskamp, Jordan, Pugh, Tyson.
The bill passed, as amended.
EXPLANATION OF VOTE
Mr. President: I vote ``no'' on HB 2037 which includes the proposed amendments of
the Bistate tax. My constituents have made it clear they do not support a tax for sports
stadiums. They are not confused about their opportunity to vote on this issue. However, my
constituents expect me to sort out good and bad policy and cast an appropriate vote on their
behalf.--Karin Brownlee
Sub HB 2323, An act prescribing procedures for the payment of certain fees, tuition and
other charges.
On roll call, the vote was: Yeas 40, Nays 0, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Emert, Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley,
Huelskamp, Jones, Jordan, Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty,
Praeger, Pugh, Ranson, Salisbury, Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger,
Vidricksen, Vratil.
The substitute bill passed, as amended.
S Sub for HB 2624, An act concerning retirement and pensions; relating to the Kansas
public employees retirement system; benefits; correction of errors by the system; vesting;
taxation of death benefits; purchase of service credit; retirement options; employer
contribution rate; fees; amending K.S.A. 13-14a11, 14-10a11 and 74-4927k and K.S.A. 1999
Supp. 13-14a07, 14-10a07, 20-2610, 20-2610a, 20-2625, 74-4918, 74-4919p, 74-4919q, 74-
4920, 74-4921, 74-4924, 74-4927, 74-4958, 74-4958a, 74-4959, 74-4960, 74-4960a, 74-4964,
74-4964a and 74-4989 and repealing the existing sections; also repealing K.S.A. 1999 Supp.
74-4921a.
On roll call, the vote was: Yeas 38, Nays 2, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Emert, Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley, Jones,
Jordan, Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty, Praeger, Pugh, Ranson,
Salisbury, Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger, Vidricksen.
Nays: Huelskamp, Vratil.
The substitute bill passed, as amended.
HB 2674, An act concerning agriculture; relating to grain commodity commissions;
amending K.S.A. 2-3003 and 75-3170a and K.S.A. 1999 Supp. 2-3001, 2-3002, 2-3005, 2-
3006, 2-3007, 2-3008, 2-3009, 2-3013 and 74-574 and repealing the existing sections; also
repealing K.S.A. 2-2601, 2-2602, 2-2603, 2-2604, 2-2605, 2-2606, 2-2607, 2-2608, 2-2609,
2-2610 and 2-2612 and K.S.A. 1999 Supp. 2-2613.
On roll call, the vote was: Yeas 37, Nays 3, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley, Huelskamp,
Jones, Jordan, Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty, Praeger, Pugh,
Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger, Vidricksen, Vratil.
Nays: Emert, Ranson, Salisbury.
The bill passed, as amended.
Sub HB 2683, An act concerning crimes, criminal procedure and punishment; relating
to the collection and reporting of certain statistics involving law enforcement activities;
probation and suspension of sentence, jail confinement; conditional violators, dispositions;
postrelease supervision; placement of inmates; revocation of nonprison sanction for certain
offenders; amending K.S.A. 21- 4602, 21-4709, 22-3716 and 75-52,129 and K.S.A. 1999
Supp. 21-4603, 21-4603d, 21-4610, 21- 4611, 21-4704, 21-4705, 21-4720 and 22-3717 and
repealing the existing sections.
On roll call, the vote was: Yeas 39, Nays 1, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Emert, Feleciano, Gilstrap, Gooch, Goodwin, Hardenburger, Harrington, Hensley, Jones,
Jordan, Kerr, Langworthy, Lawrence, Lee, Morris, Oleen, Petty, Praeger, Pugh, Ranson,
Salisbury, Salmans, Steffes, Steineger, Stephens, Tyson, Umbarger, Vidricksen, Vratil.
Nays: Huelskamp.
The substitute bill passed, as amended.
HB 2799, An act concerning education; providing for preparation of a strategy for
development and implementation of a mastery of basic reading skills program; establishing
the Kansas mentor teacher program and the national board for professional teaching
standards certification incentive program; relating to suspension or expulsion of pupils from
school; conferring the power of home rule on school district boards of education; amending
K.S.A. 72-8205 and K.S.A. 1999 Supp. 72-8902 and 72-8904 and repealing the existing
sections.
On roll call, the vote was: Yeas 35, Nays 5, Present and Passing 0, Absent or Not Voting
0.
Yeas: Barone, Becker, Biggs, Bleeker, Bond, Brownlee, Clark, Corbin, Donovan, Downey,
Emert, Feleciano, Gilstrap, Goodwin, Hardenburger, Harrington, Hensley, Jordan, Kerr,
Langworthy, Lawrence, Morris, Oleen, Praeger, Pugh, Ranson, Salisbury, Salmans, Steffes,
Steineger, Stephens, Tyson, Umbarger, Vidricksen, Vratil.
Nays: Gooch, Huelskamp, Jones, Lee, Petty.
The bill passed, as amended.
EXPLANATION OF VOTE
Mr. President: HB 2799 lost my support when two additional amendments changed
the intent of the bill.
I still believe that suspending kids for 10 days as a short term suspension without some
alternate program is detrimental to the education process, and playing into the hands and
desire of unruly kids.--Sherman Jones
Senators Gooch, Lee and Petty request the record to show they concur with the
``Explanation of Vote'' offered by Senator Jones on HB 2799.
On motion of Senator Emert the Senate adjourned until 10:00 a.m., Wednesday, April 5,
2000.
HELEN A. MORELAND, Journal Clerk.
PAT SAVILLE, Secretary of Senate.