The Kansas Senate Committee on Assessment and Taxation convened on January 30, 2025, to discuss potential sales tax exemptions for bowling centers in the state. The meeting featured testimonies from industry representatives advocating for relief from sales tax on essential inputs used in the operation of bowling alleys.

Frank D'Socio, executive director of the Kansas State Bowling Empire Set Association, emphasized the financial strain that sales tax on equipment and supplies places on bowling centers. He noted that while bowling centers already pay sales tax on the games themselves, they are also taxed on necessary items like parts for pinsetters and trash bags, which adds to their operational costs. D'Socio argued that many states do not impose sales tax on bowling, and he urged the committee to consider a similar exemption in Kansas to support local businesses.

Kelly Hill, a bowling alley owner from Liberal, Kansas, echoed D'Socio's sentiments, highlighting the significant capital investment required to operate a bowling facility. He pointed out that while other industries, such as restaurants, benefit from tax exemptions on their inputs, bowling centers do not receive the same treatment. Hill stressed that the proposed exemption would help keep prices low and maintain the viability of bowling as an entertainment option in small towns.

The committee also discussed the fiscal implications of the proposed exemption, with estimates suggesting a potential revenue loss of approximately $2 million in the first year, increasing to $2.2 million in the second year. Senators expressed concerns about the fairness of the tax code, which they felt favored certain industries over others.

The meeting concluded without a formal decision, but the discussions highlighted the ongoing challenges faced by bowling centers in Kansas and the potential for legislative action to provide them with much-needed financial relief. The committee plans to continue exploring the issue in future sessions.