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Code · Kansas · Chapter 74 — State Boards, Commissions And Authorities

74-50,333.

190 words·~1 min read·/ks/chapter-74/74-50-159

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

74-50,333. Length of time for exemption; approval by secretary of revenue; revocation, suspension or modification of exemption.
(a)On and after July 1, 2025, a qualified firm that meets the requirements of K.S.A. 2025 Supp. 74-50,332 , and amendments thereto, may be eligible for a sales tax exemption as provided by this section and the provisions of K.S.A. 79-3606 (xxxx), and amendments thereto.
(b)The sales tax exemption shall be valid for 20 years after the date of commencement of operations.
(c)No sales tax exemption shall be approved by the secretary of revenue unless the qualified firm has been certified by the secretary of commerce, as provided in K.S.A. 2025 Supp. 74-50,332 , and amendments thereto, as meeting all requirements of this act, the rules and regulations of the secretary, if any, and the agreement executed pursuant to K.S.A. 2025 Supp. 74-50,332 , and amendments thereto.
(d)A sales tax exemption shall be revoked, suspended or modified by the secretary of revenue as requested by the secretary of commerce upon notification by the secretary of commerce as provided by K.S.A. 2025 Supp. 74-50,332
(c)and (g), and amendments thereto.
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