Bill > SB59

This bill provides a sales tax exemption for purchases made by not-for-profit animal shelters and rescue network managers licensed under the Kansas Pet Animal Act. Specifically, the bill allows sales tax exemptions for tangible personal property and services purchased by these organizations for purposes such as feeding, housing, and providing veterinary care to homeless and abandoned pets, finding homes for these animals, and offering spay and neuter clinics and educational programs. The exemption also extends to contractors performing construction, maintenance, or renovation work for these organizations. The bill defines key terms like "animal shelter" and "rescue network manager," specifying that these organizations must be exempt from federal income taxation under section 501(c)(3) of the federal internal revenue code. The exemption is designed to support the charitable work of these organizations in addressing pet overpopulation and animal welfare in Kansas by reducing their operational and construction-related expenses.

Budget and Finance

Assessment and Taxation (S)

https://kslegislature.gov/li/b2025_26/measures/sb59/