Bill > HB2098

This bill provides a sales tax exemption for purchases made by a specific type of not-for-profit community theater in Kansas. The exemption applies to a nonprofit corporation that is exempt from federal income taxation under section 501(c)(3) and operates a theater in Kansas that meets several specific criteria. These criteria include: creating and producing novel works for concerts or productions, employing full-time theater staff, maintaining a board of directors with specific governance responsibilities, demonstrating a commitment to community education, and providing ongoing live theater using local resources. The bill amends the existing Kansas sales tax statute to add this specific exemption, which means that such a community theater would not have to pay sales tax on its purchases. The legislation aims to support local, nonprofit performing arts organizations by reducing their operational costs through a sales tax exemption. The bill will take effect upon publication in the statute book.

Budget and Finance

Taxation (H)

https://kslegislature.gov/li/b2025_26/measures/hb2098/