Session Law

Identifying Information:L. 2001 ch. 134
Other Identifying Information:2001 Senate Bill 146
Tax Type:Kansas Retailers' Sales Tax
Brief Description:An Act relating to the economic development of certain political subdivisions; amending K.S.A. 2000 Supp. 74-50,115 and repealing the existing section.
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Body:

CHAPTER 134

SENATE BILL No. 146


An Act relating to the economic development of certain political subdivisions; amending

K.S.A. 2000 Supp. 74-50,115 and repealing the existing section.

Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 2000 Supp. 74-50,115 is hereby amended to read

as follows: 74-50,115. (a) A manufacturing business may be eligible for a

sales tax exemption under the provisions of subsection (cc) of K.S.A. 79-

3606, and amendments thereto, if the manufacturing business complies

with the following requirements:

(1) A manufacturing business shall provide documented evidence of

job expansion involving the employment of at least two additional full-

time employees; and

(2) a manufacturing business located within the state of Kansas that

has documented evidence of job expansion as provided in paragraph (1),

which relocates in another city or county within the state of Kansas must

receive approval from the secretary prior to qualifying for the sales tax

exemption in subsection (cc) of K.S.A. 79-3606, and amendments thereto,

except that approval by the secretary shall not be required if the manu-

facturing business relocates within the same city.

(b) A nonmanufacturing business may be eligible for a sales tax ex-

emption under the provisions of subsection (cc) of K.S.A. 79-3606, and

amendments thereto, if the nonmanufacturing business complies with the

following requirements:

(1) A nonmanufacturing business shall provide documented evidence

of job expansion involving the employment of at least five additional full-

time employees; and

(2) a nonmanufacturing business located within the state of Kansas

that has documented evidence of job expansion as provided in paragraph

(1), which relocates in another city or county within the state of Kansas

must receive approval from the secretary prior to qualifying for the sales

tax exemption in subsection (cc) of K.S.A. 79-3606, and amendments

thereto, except that approval by the secretary shall not be required if the

nonmanufacturing business relocates within the same city.

(c) A retail business may qualify for the sales tax exemption under

subsection (cc) of K.S.A. 79-3606, and amendments thereto, if the retail

business complies with the following requirements:

(1) A retail business shall provide documented evidence of job ex-

pansion involving the employment of at least two additional full-time em-

ployees; and

(2) (A) such retail business locates or expands to a city having a pop-

ulation of 2,500 or less, as determined by the latest United States federal

census, or (B) such retail business locates or expands prior to July 1, 2004,

to a location outside a city in a county having a population of 10,000 or

less, as determined by the latest United States federal census.

(d) Any person constructing, reconstructing, remodeling or enlarging

a facility which will be leased in whole or in part for a period of five years

or more to a business that would be eligible for a sales tax exemption

hereunder if such business had constructed, reconstructed, enlarged or

remodeled such facility or portion thereof itself shall be entitled to the

sales tax exemption under the provisions of subsection (cc) of K.S.A. 79-

3606, and amendments thereto. When such person leases less than the

total facility to an eligible business, a project exemption certificate may

be granted on: (1) The total cost of constructing, reconstructing, remod-

eling or enlarging, the facility multiplied by a fraction given by dividing

the number of leased square feet eligible for the sales tax exemption by

the total square feet being constructed, reconstructed, remodeled or en-

larged; or (2) the actual cost of constructing, reconstructing, remodeling

or enlarging that portion of the facility to be occupied by the eligible

business, as the person may elect.

(e) A business may qualify for a sales tax exemption under subsection

(cc) of K.S.A. 79-3606, and amendments thereto, without regard to any

of the foregoing requirements of this section if it is certified as a qualified

firm by the secretary of commerce and housing pursuant to K.S.A. 2000

Supp. 74-50,131, and amendments thereto, and is entitled to the corpo-

rate tax credit established in K.S.A. 2000 Supp. 74-50,132, and amend-

ments thereto, or has received written approval for participation and has

participated, during the tax year in which the exemption is claimed, in

training assistance by the department of commerce and housing under

the Kansas industrial training, Kansas industrial retraining or state of Kan-

sas investments in lifelong learning program.

(f) The secretary may adopt rules and regulations to implement and

administer the provisions of this section.

New Sec. 2. (a) No political subdivision of this state, including but

not limited to a county, municipality or township, shall enact, maintain

or enforce any ordinance or resolution that would have the effect of con-

trolling the amount of rent charged for leasing private residential or com-

mercial property.

(b) This section shall not impair the right of any local unit of govern-

ment to manage and control residential property in which such local unit

of government has a property interest.

Sec. 3. K.S.A. 2000 Supp. 74-50,115 is hereby repealed.

Sec. 4. This act shall take effect and be in force from and after its

publication in the statute book.

Approved April 19, 2000.


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Date Composed: 09/25/2001 Date Modified: 09/25/2001