Bill > HB2794

This bill provides a sales tax exemption for purchases of personal property and services, sales of personal property, and purchases by contractors for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act. The bill defines key terms such as "animal shelter", "rescue network", and "rescue network manager". It allows the exemption for purchases made by these organizations or their contractors for the purpose of furthering the organizations' missions, including caring for and finding homes for homeless and abandoned pets, and operating spay/neuter clinics and educational programs. The bill also includes provisions for contractors to obtain exemption certificates and the recoupment of taxes if materials are not used as intended.