Sales/Use/Indirect:
Kansas: New Law Includes Internet/Telecom Service M&E Exemption, Manufacturer Coupon Exclusion, and Trade-In Deduction
H.B. 2098, House and Senate override governor veto 4/30/24. Newly enacted legislation contains several tax-related measures, including provisions that:
Create a Kansas sales tax exemption for the purchase of equipment, machinery, or other infrastructure purchased for use in the provision of internet access service, telecommunications service, or video service and for the purchase of repair, maintenance, and installation services purchased by providers in the provision of such internet access service, telecommunications service, or video service;
Exclude from “sales price,” for purposes of Kansas retail sales and compensating use taxes, the face amount of coupons issued by a manufacturer, supplier, or distributor when the seller accepts such coupons and is reimbursed by the manufacturer, supplier, or distributor, beginning as of January 1, 2025; and
Create, for purposes of Kansas retail sales and compensating use tax, a deduction from the sales price of the purchase of a new or used motor vehicle in the amount of the proceeds from the sale of a used motor vehicle sold by the purchaser within 120 days before or after the purchase, applicable to sales of used motor vehicles on or after January 1, 2025.
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