This Kansas bill imposes a 3% excise tax on all sports wagers placed within the state, requiring individuals who make bets to pay the tax to lottery gaming facility managers, who then remit the funds to the state revenue department. The collected tax revenue is directed to the state school district finance fund, which is used to provide state foundation aid to school districts, while also reducing the statewide property tax levy for school districts by 1.5 mills. The legislation establishes new funds to manage the tax proceeds and refunds, and grants the director of taxation authority to enforce compliance and collect information from gaming facilities. This measure directly affects sports bettors, lottery gaming operators, school districts, and state education funding structures.
This bill amends Kansas sales tax laws to clarify and expand exemptions for charitable organizations, hospitals, schools, and other nonprofit entities while introducing a registration fee for exemption certificates. The key provision allows these qualifying organizations to purchase tangible personal property and services without paying sales tax when used exclusively for their exempt purposes, including construction projects undertaken by contractors on their behalf. The legislation also requires contractors to obtain exemption certificates from these entities and submit sworn statements after project completion to ensure materials were properly used for the intended exempt purposes. Additionally, the bill repeals existing sections of the sales tax code to align with these updated exemption rules and administrative requirements.
SB 488 proposes phasing out property taxes in Kansas over three years: limiting mill levies to 50% of 2025 levels in 2026, 25% in 2027, and eliminating them entirely for all property starting in 2028. To offset lost revenue for local governments, it creates a new "Kansas fair share purchase surcharge" on retail transactions (7.6% for purchases under $20 or $1.60 flat for $20+), with the collected funds distributed to school districts, counties, cities, and other taxing subdivisions via revenue replacement grants. The bill requires voter approval of a constitutional amendment in 2026 for the tax changes to take effect. It also establishes a "property tax freedom reserve fund" to manage these transition funds and provides for "freedom dividend rebates" to residents.
HB 2786 approves an election held by Ellsworth County to impose a countywide sales tax. The tax revenue will fund construction, equipment, and furnishings for a new law enforcement center and courthouse improvements. The tax will expire once all project costs are fully covered by collected revenue. This directly affects Ellsworth County residents through the sales tax and the county government through funding for specific public safety facilities.
HB 2678 would establish Kansas' first legal medical cannabis program, allowing licensed businesses to cultivate, process, and sell cannabis products for medical use to qualifying patients. It requires the state to expunge past cannabis-related criminal records and imposes an excise tax on sales, with funds directed to child care, economic development, mental health, low-cost housing, and property tax rebates. The bill creates new licensing systems for cultivators, processors, and dispensaries, while exempting medical cannabis use from certain drug possession laws. It directly affects patients with qualifying medical conditions, licensed cannabis businesses, and the state's criminal justice and social service funding mechanisms.
HB 2679 would establish a legal framework for the regulated sale and use of cannabis by adults 21 and older in Kansas. The bill creates licensing requirements for cannabis businesses (including growers, manufacturers, retailers, and testing facilities), mandates the clearing of past cannabis-related criminal records, and imposes an excise tax on cannabis sales. Revenue from this tax would fund child care, economic development, mental health services, low-cost housing, and property tax rebates through a new "cannabis business regulation fund." The law would replace existing cannabis laws and require businesses to follow specific safety, labeling, and operational standards.
HB 2776 adds a new sales tax exemption to Kansas' tax code for non-profit organizations that serve students of U.S. military academies, their alumni, and their families. This means these specific non-profits will no longer pay sales tax on purchases they make for their operations. The bill amends Kansas Statute 79-3606 to include this category under existing tax exemptions for qualifying organizations. The policy directly affects eligible non-profits in Kansas that provide services to military academy communities.
HB 2643 allows Butler County to impose a countywide sales tax to provide property tax relief for residents. The bill amends Kansas tax law to authorize Butler County commissioners to seek voter approval for this tax, with revenue dedicated solely to reducing property tax burdens. If approved by voters, the tax would generate funds specifically to lower property taxes for homeowners and businesses within Butler County. This follows similar provisions for other counties but is tailored to Butler County's local property tax relief needs.
SB 509 would authorize Sheridan County to impose a countywide sales tax on retailers to fund the construction of a new jail and law enforcement center. The tax would require voter approval and would end once the project costs are fully covered by collected revenue. This bill amends Kansas law to extend this specific tax authority to Sheridan County, which currently lacks it under existing provisions for similar public safety projects.
HB 2619 would create a sales tax exemption for manufactured homes, mobile homes, modular homes, and construction materials/services used by contractors to build or remodel affordable housing projects for qualifying nonprofit organizations. The bill amends Kansas' sales tax code to add this specific exemption, directly reducing costs for contractors working on affordable housing developments. This policy change applies when projects are sponsored by nonprofits meeting defined affordability criteria. The exemption covers both the homes themselves and related construction materials/services purchased by contractors.
