House Status:
Senate Status:
Senate Status:
Minutes for SB228 - Committee on Assessment and Taxation
Short Title
Allowing retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.
Minutes Content for Thu, Mar 25, 2021
The Chairperson opened the hearing on SB228. She asked Amelia Kovar-Donohue, Office of Revisor of Statutes, for a review of the legislation. The legislation has to do with the collection and remittance of compensating use tax and retaining state sales tax rate beginning July 1, 2021 and ending before July 1, 2023. (Attachment 1)
The first conferee was Bobbie Bagby. She is fourth generation owner of a theater company in Kansas. The bill would allow some recovery from the 80% loss of business through the pandemic. (Attachment 2)
The conferee responded to questions.
John Curry, Regal Theatres, joined the Committee meeting via online. Regal has locations in Kansas. Due to the pandemic the theatres have been closed for about year with no revenue but still have fixed expenses and obligations. He estimated full recovery of the business will take until 2023 and SB228 would help in the recovery. (Attachment 3)
The conferee responded to questions.
Brian Mitchell, joined the Committee meeting via online. He stated he is confident the movie theater business will come back, largely because the availability of vaccinations. (Attachment 4)
The conferee responded to questions.
The Chairperson drew the Committee's attention to the Written Only testimony in support of SB228:
Todd Halstead, Theatre Owners of Mid-America (Attachment 5)
Derek Hein, representing AMC Theatres (Attachment 6)
Neutral Written Only testimony was submitted:
Trey Cocking, League of Kansas Municipalities (Attachment 7)
There were no opponent conferees and no neutral conferees.
The Chairperson closed the hearing on SB228.
