Kansas HB2599: Exempting minor-owned businesses from paying sales tax on the first $10,000 of sales from tangible personal property sold each calendar year and from local taxes, licenses, permits and other local government permissions

What the bill says

An act concerning economic development; enacting the Kansas lemonade stand law; exempting minor-owned businesses from paying sales tax on the first $10,000 of sales from tangible personal property sold each calendar year and from local taxes, licenses, permits and other government permissions.

From the introduced text, January 29, 2026:

AN ACT concerning economic development; enacting the Kansas lemonade stand law; exempting minor-owned businesses from paying sales tax on the first $10,000 of sales from tangible personal property sold each calendar year and from local taxes, licenses, permits and other government permissions. Be it enacted by the Legislature of the State of Kansas: Section 1. (a) This section shall be known and may be cited as the Kansas lemonade stand law. (b) As used in this section, unless the context requires otherwise: (1) "Minor" means an individual under 18 years of age. (2) (A) "Minor-owned business" means a business (ii) offers sales or services only on an intermittent or seasonal basis; and (iii) makes gross sales in an amount not to exceed $10,000 each calendar year. (B) For the purposes of this paragraph, the operation of a website, online marketplace listing or other digital storefront by a minor-owned business shall be considered intermittent or seasonal. (c) Notwithstanding any provision of law to the contrary, all sales of the first $10,000 of tangible personal property sold by a minor-owned business each calendar year shall be exempt from the tax imposed by the Kansas retailers' sales tax act. (d) Notwithstanding the provisions of K.S.A. 12-194 or 12-1,101, and amendments thereto, or any provision of law to the contrary, no city, county or …

Read the full official text

Sponsors

• Lauren Bohi (R) · primary sponsor
• Francis Awerkamp, Francis (I)
• Brad Barrett (R)
• Jesse Borjon (R)
• Brunk, Steve (R)
• David Buehler (R)
• Blake Carpenter (R)
• Shawn Chauncey (R)
• Charlotte Esau (R)
• R. Essex, Robyn (R, 78)
• Shannon Francis (R)
• W. Goetz, Jason (R, 119)

Latest actions

1. April 10, 2026: Died on Calendar
2. March 11, 2026: Committee Report recommending bill be passed by House Committee on Taxation
3. January 29, 2026: Referred to House Committee on Taxation
4. January 29, 2026: Introduced

Common questions

What is HB2599?

HB2599 is a bill in the Kansas Legislature (2025-2026 Regular Session): Exempting minor-owned businesses from paying sales tax on the first $10,000 of sales from tangible personal property sold each calendar year and from local taxes, licenses, permits and other local government permissions.

What does HB2599 do?

In its own words: An act concerning economic development; enacting the Kansas lemonade stand law; exempting minor-owned businesses from paying sales tax on the first $10,000 of sales from tangible personal property sold each calendar year and from local taxes, licenses, permits and other government permissions.

What is the status of HB2599?

Passed one chamber as of April 10, 2026. Latest action: Died on Calendar (April 10, 2026).

Who sponsored HB2599?

Lauren Bohi (R), with 11 co-sponsors.

Where is the official record for HB2599?

On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/hb2599/