Kansas SB470: Providing a sales tax exemption for sales of electricity delivered to residential premises for noncommercial use

What the bill says

An act concerning sales taxation; relating to exemptions; providing an exemption for sales of electricity delivered to residential premises for noncommercial use; amending K.S.A. 12-189a and K.S.A. 2025 Supp. 79-3603 and 79-3606 and repealing the existing sections.

From the introduced text, February 3, 2026:

AN ACT concerning sales taxation; relating to exemptions; providing an exemption for sales of electricity delivered to residential premises for noncommercial use; amending K.S.A. 12-189a and K.S.A. 2025 Supp. 79-3603 and 79-3606 and repealing the existing sections. Be it enacted by the Legislature of the State of Kansas: Section 1. K.S.A. 12-189a is hereby amended to read as follows: 12189a. The following sales shall be subject to the taxes levied and collected by all cities and counties under the provisions of K.S.A. 12-187 et seq., and amendments thereto: (a) All sales of natural gas, electricity, heat and water delivered through mains, lines or pipes to residential premises for noncommercial use by the occupant of such premises and all sales of natural gas, electricity, heat and water delivered through mains, lines or pipes for agricultural use, except that effective January 1, 2006, the provisions of this subsection shall expire for sales of water pursuant to this subsection and effective July 1, 2026, the provisions of this subsection shall expire for sales of electricity delivered to residential premises for noncommercial use by the occupant of such premises; (b) all sales of propane gas, LP-gas, coal, wood and other fuel sources for the production of heat or lighting for noncommercial use of an occupant of residential premises; (c) all sales of intrastate telephone …

Read the full official text

Sponsors

• David Haley, David (I) · primary sponsor

Latest actions

1. April 10, 2026: Died in Committee
2. February 4, 2026: Referred to Senate Committee on Assessment and Taxation
3. February 3, 2026: Introduced

Common questions

What is SB470?

SB470 is a bill in the Kansas Legislature (2025-2026 Regular Session): Providing a sales tax exemption for sales of electricity delivered to residential premises for noncommercial use.

What does SB470 do?

In its own words: An act concerning sales taxation; relating to exemptions; providing an exemption for sales of electricity delivered to residential premises for noncommercial use; amending K.S.A. 12-189a and K.S.A. 2025 Supp. 79-3603 and 79-3606 and repealing the existing sections.

What is the status of SB470?

In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).

Who sponsored SB470?

David Haley, David (I).

Where is the official record for SB470?

On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb470/