Committee opens hearing on bill to exempt bowling-center purchases from sales tax

The Senate Assessment and Taxation Committee opened a hearing on Senate Bill 26, which would amend K.S.A. 79-306 to add a new subsection to exempt purchases by bowling centers from sales tax.

The bill’s sponsor staff explained the proposal would "exempt all sales of tangible personal property or services, including the renting and leasing of tangible personal property that is purchased by a bowling center and used in such bowling center business." The staff member said the definition for a bowling-center business would include the operation of a bowling alley and associated food and beverage operations, vending machines, pro shop services, shoe rentals, arcade and video games, and pool tables, but would not apply to miniature golf or go-kart items.

Proponents who spoke at the hearing said the change would lower a recurring…