Bill > HB2162

This bill modifies Kansas sales tax law to exclude from taxation the service of installing or applying tangible personal property during the reconstruction, restoration, remodeling, renovation, repair, or replacement of a building or facility. Specifically, the bill amends the existing sales tax statute to clarify that no tax shall be imposed on installation services for work related to original construction, reconstruction, restoration, remodeling, renovation, repair, or replacement of buildings, facilities, residences, bridges, or highways. The bill provides detailed definitions for terms like "original construction," "building," "facility," and "residence" to help clarify the scope of the tax exemption. By removing the tax on these installation services, the bill aims to reduce the cost of construction and renovation projects for property owners. The changes will take effect upon publication in the Kansas statute book, making installation services in these contexts exempt from sales tax going forward.

Budget and Finance

Taxation (H)

https://kslegislature.gov/li/b2025_26/measures/hb2162/