Bill > SB148

This bill modifies the Kansas sales tax law to exclude from taxation the service of installing or applying tangible personal property in connection with the reconstruction, restoration, remodeling, renovation, repair, or replacement of a building, facility, or residence. Specifically, the bill clarifies that no sales tax will be imposed on installation services related to these types of property improvements. The bill defines key terms such as "original construction," "building," "facility," and "residence" to provide clear guidance on what types of property and services are exempt from sales tax. The changes aim to provide tax relief for property owners and contractors engaged in renovation, repair, and replacement work, distinguishing these services from initial construction or other taxable installation services. The bill will take effect upon publication in the statute book, potentially reducing the cost of property improvement services by eliminating the sales tax on installation labor for reconstruction and renovation projects.

Budget and Finance

Assessment and Taxation (S)

https://kslegislature.gov/li/b2025_26/measures/sb148/