SB59

SB59 provides a sales tax exemption for purchases of personal property and services for not-for-profit animal shelters and rescue network managers.

SB59 amends the Kansas sales tax law to exempt not-for-profit animal shelters and rescue network managers from sales tax on purchases of personal property and services. This exemption applies to materials and services used in constructing, equipping, reconstructing, maintaining, repairing, enlarging, or furnishing facilities. The bill also outlines procedures for obtaining exemption certificates and penalties for misuse of such certificates. The exemption is effective until July 1, 2029.