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SB 26 Kansas Senate · 2025-2026 Regular Session

Providing a sales tax exemption for certain purchases by bowling centers.

SB 26 would exempt specific purchases made by bowling centers in Kansas from the state's sales tax. This means bowling centers would not pay sales tax on qualifying items they buy for their operations, such as equipment or supplies. The bill amends Kansas' sales tax law (K.S.A. 2024 Supp. 79-3606) to add bowling centers to the list of businesses eligible for this exemption. This change directly affects bowling centers by lowering their operating costs for qualifying purchases.
Issues: ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption for bowling centers, reducing state tax revenue and weakening fiscal management by limiting government income.90% confidence
Bill status died 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 16, 2025 Last action Apr 10, 2026
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced → As Amended by Senate Committee on Assessment and Taxation · 1 edit
MINOR
The bill was amended to broaden the sales tax exemption for bowling centers and bowling alleys. Originally, the exemption applied only to 'bowling centers,' but the amendment adds 'bowling alleys' to ensure both types of establishments are covered. This change clarifies the scope of the tax break to include more facilities that provide similar services.
Scope change
The bill's scope was expanded to include bowling alleys in addition to bowling centers, increasing the number of businesses eligible for the sales tax exemption.
SCOPE

Added 'or bowling alleys' to the description of eligible businesses in the bill title and summary, expanding the exemption beyond just bowling centers.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
5
Key actions
1
Committee
3
Jan 12, 2026
Committee
Withdrawn from Calendar, Rereferred to Senate Committee on Assessment and Taxation
upper
Feb 11, 2025
Upper · Passed
Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation
upper
Jan 17, 2025
Committee
Referred to Senate Committee on Assessment and Taxation
upper
Jan 16, 2025
Introduced
Introduced
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.