Brief ⁽¹⁾

HB 2678, as amended, would provide sales tax exemptions for:

• The rental of hotel rooms by the federal or state government or any agency, officer, or employee of same in association with the performance of official government duties;



• Property and services purchased by not-for-profit organizations whose primary purpose is the prevention of cruelty to animals, as well as indirect purchases made on behalf of such entities by contractors; and



• Purchases by or on behalf of the Kansas Academy of Science, provided such purchases are used solely by such academy for the preparation, publication, and dissemination of educational materials.

Background

The original bill dealt only with the sales tax exemption for certain hotel room rentals.

The House Committee amended the bill to add the provisions relating to not-for-profit animal-cruelty prevention organizations and the Kansas Academy of Science.

The latest fiscal note available from the Department of Revenue indicates that the bill would affect sales tax receipts as follows. The State General Fund impact would be 93/98ths of the total, and the State Highway Fund impact would be 5/98 -- based on the current distribution of sales tax receipts.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html