Budget & Taxes (Small Business)

HB 2599, known as the "Kansas lemonade stand law," exempts minor-owned businesses (operated solely by individuals under 18) from paying state sales tax and local taxes, licenses, or permits on the first $10,000 of annual sales of goods. It specifically applies to small, seasonal or intermittent businesses like lemonade stands, where minors make under $10,000 yearly in gross sales. The law removes both state-level sales tax obligations and local government fees for qualifying businesses. This policy directly supports young entrepreneurs by reducing startup costs for small-scale, temporary ventures.