Providing a sales tax exemption for purchases and sales made by the friends of cedar crest association.

HB 2388 would create a sales tax exemption for the Friends of Cedar Crest Association, a nonprofit group, allowing them to make purchases without paying Kansas' state sales tax. This exemption would be added to Kansas' existing sales tax law (K.S.A. 79-3606) as a specific provision for the association's qualifying transactions. The bill directly affects the Friends of Cedar Crest Association by removing a sales tax obligation on their eligible purchases and sales. The key mechanism is an amendment to the tax code to explicitly include this nonprofit group in the list of exempt entities.