Bill

Bill > HB2002


KS HB2002

KS HB2002
Providing countywide retailers' sales tax authority for Dickinson and Grant counties, providing for a sales tax exemption for area agencies on aging and purchases made by Kansas suicide prevention HQ, inc., providing that the secretary of revenue file a release of warrant in the county where such warrant is docketed, granting authority to the director of property valuation to develop qualifying courses and providing that certain tax notices and statements may be transmitted by electronic means b


summary

Introduced
01/09/2023
In Committee
03/27/2023
Crossed Over
03/09/2023
Passed
04/28/2023
Dead
Signed/Enacted/Adopted
04/28/2023

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT concerning taxation; relating to sales and compensating use tax; providing countywide retailers' sales tax authority for Dickinson and Grant counties; providing for a sales tax exemption for area agencies on aging and purchases made by Kansas suicide prevention HQ, inc.; relating to warrants issued by the secretary of revenue; providing that the secretary of revenue file a release of warrant in the county where such warrant is docketed; relating to property tax; relating to qualifications for designation as a registered mass appraiser; granting authority to the director of property valuation to develop qualifying courses; providing that certain tax notices and statements may be transmitted by electronic means by the county treasurer and county appraiser if consented to by the taxpayer; amending K.S.A. 12-187, 12-189, 12-192, 79-2001 and 79-2017 and K.S.A. 2022 Supp. 19-430, 79-1460 and 79-3606 and repealing the existing sections.

AI Summary

This bill: - Allows Dickinson and Grant counties to impose a countywide retailers' sales tax for public safety capital projects. The tax would be up to 0.25% and could be extended or renewed in additional 5-year periods. - Provides a sales tax exemption for purchases made by area agencies on aging and by Kansas Suicide Prevention HQ, Inc. - Requires the secretary of revenue to file a release of any warrant issued for unpaid state taxes in the county where the warrant was docketed once the taxes are paid. - Grants the director of property valuation authority to develop qualifying courses for the registered mass appraiser designation, and allows for certain tax notices and statements to be transmitted electronically if the taxpayer consents. The bill makes various other changes to state laws related to county retailers' sales taxes, property tax administration, and tax warrant procedures.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

House Approved by Governor on Wednesday, May 10, 2023 (on 04/28/2023)

bill text


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bill summary

Document Type Source Location
State Bill Page http://kslegislature.org/li/b2023_24/measures/hb2002/
Analysis - Summary: Enrolled http://kslegislature.org/li/b2023_24/measures/documents/summary_hb_2002_2023.pdf
BillText http://kslegislature.org/li/b2023_24/measures/documents/hb2002_enrolled.pdf
Conference Committee Report http://kslegislature.org/li/b2023_24/measures/documents/ccr_2023_hb2002_s_2125.pdf
Analysis - Conference Committee Report Brief http://kslegislature.org/li/b2023_24/measures/documents/ccrb_hb2002_01_04062pm.pdf
BillText http://kslegislature.org/li/b2023_24/measures/documents/hb2002_02_0000.pdf
Analysis - Supplemental Note: {As Amended by Senate Committee of http://kslegislature.org/li/b2023_24/measures/documents/supp_note_hb2002_02_0000.pdf
Senate Floor Amendment (Committee of the Whole - Motion to Amend - Offered by Senator Tyson) http://kslegislature.org/li/b2023_24/measures/documents/fa_2023_hb2002_s_2011.pdf
BillText http://kslegislature.org/li/b2023_24/measures/documents/hb2002_01_0000.pdf
Senate Committee on Assessment and Taxation Report http://kslegislature.org/li/b2023_24/measures/documents/cr_2023_hb2002_s_1876.pdf
Analysis - Supplemental Note: As Amended by Senate Committee http://kslegislature.org/li/b2023_24/measures/documents/supp_note_hb2002_01_0000.pdf
House Committee on Taxation Report http://kslegislature.org/li/b2023_24/measures/documents/cr_2023_hb2002_h_1109.pdf
Analysis - Supplemental Note: As introduced http://kslegislature.org/li/b2023_24/measures/documents/supp_note_hb2002_00_0000.pdf
Fiscal Note - Ficsal Note: As introduced http://kslegislature.org/li/b2023_24/measures/documents/fisc_note_hb2002_00_0000.pdf
BillText http://kslegislature.org/li/b2023_24/measures/documents/hb2002_00_0000.pdf
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