SB26

Kansas SB26 — Provides a sales tax exemption for certain purchases by bowling centers.

Kansas SB26 amends the sales tax law to exempt certain purchases made by bowling centers from sales tax. Specifically, it exempts sales of equipment and machinery, bowling pins, bowling balls, bowling shoes, and shoe deodorizers used in bowling center businesses. The bill also outlines procedures for obtaining exemption certificates and submitting sworn statements to the director of taxation. It includes provisions for audits, penalties for misuse of exemption certificates, and refund procedures for sales tax paid on exempt purchases.