The Kansas Legislature extended the effective date of the retail portion of the Enterprise Zone Act to 2010. This act provides that a retail business that meets criteria outlined in the Act may qualify for a sales tax exemption. The outlined criteria include: 1) the retail business must exhibit documented job expansion involving at least two additional full-time employees and 2) either a) locate or expand to a city that has a population of 2,500 or less as determined by the United States Federal Census or b) locate or expand to a location outside of a city having a population of 10,000 or less prior to July 1, 2010. (Kansas H. 2164, Enacted March 28, 2005)