Kansas legislation · 2025-2026 Regular Session
Kansas SB303: House Substitute for SB 303 by Committee on Taxation - Decreasing the rate of ad valorem tax imposed by a school district, discontinuing certain sales tax exemptions, imposing sales tax on certain sales of lottery tickets, imposing an excise tax on all sports wagers as a rate of 2% of the amount wagered, creating the property tax relief fund and providing for transfers therefrom to the state school district finance fund and creating the sports wagering privilege tax refund fund
Status: Passed one chamber, April 10, 2026
What the bill says
An act concerning sales and compensating use tax; relating to city and countywide retailers' sales tax; providing countywide retailers' sales tax authority for Labette county for the purpose of providing financial support to fire departments located in the county; amending K.S.A. 2025 Supp. 12-187, 12-189 and 12-192 and repealing the existing sections.
From the introduced text, January 12, 2026:
AN ACT concerning sales and compensating use tax; relating to city and countywide retailers' sales tax; providing countywide retailers' sales tax authority for Labette county for the purpose of providing financial support to fire departments located in the county; amending K.S.A. 2025 Supp. 12-187, 12-189 and 12-192 and repealing the existing sections. Be it enacted by the Legislature of the State of Kansas: Section 1. K.S.A. 2025 Supp. 12-187 is hereby amended to read as follows: 12-187. (a) No city shall impose a retailers' sales tax under the provisions of this act without the governing body of such city having first submitted such proposition to and having received the approval of a majority of the electors of the city voting thereon at an election called and held therefor. The governing body of any city may submit the question of imposing a retailers' sales tax and the governing body shall be required to submit the question upon submission of a petition signed by electors of such city equal in number to not less than 10% of the electors of such city. (b) (1) The board of county commissioners of any county may submit the question of imposing a countywide retailers' sales tax to the electors at an election called and held thereon, and any such board shall be required to submit …