Bill > SB26

This bill amends Kansas sales tax law to provide a specific sales tax exemption for purchases made by bowling centers and bowling alleys. The exemption applies to materials, machinery, and equipment used directly in the game of bowling, including items like automatic pin setters, ball returns, lane machines, score screens, bowling pins, bowling balls, and bowling shoes. Services to install, repair, or maintain such equipment, as well as repair and replacement parts, are also exempt from sales tax. The bill defines "machinery and equipment" to include specific bowling-related items used in the operation of a bowling center or alley, and "materials" to include lane cleaners, conditioners, shoe cleaners, and shoe deodorizers. This targeted exemption is designed to support and potentially reduce operational costs for bowling centers by eliminating sales tax on essential equipment and supplies directly related to their core business of hosting bowling activities.

Budget and Finance

Assessment and Taxation (Senate)

https://kslegislature.gov/li/b2025_26/measures/sb26/