Kansas enacted legislation that amends the sales and use tax exemption for tangible personal property and services purchased for the purpose of the construction, reconstruction, enlargement, or remodeling of a business or retail business meeting the requirements of the Kansas Enterprise Zone Act (KEZA). The legislation also amends the sales and use tax exemption for sales and installations of machinery and equipment purchased for installation at any such business. The amendments provide that project exemption certificates previously issued by the Kansas Department of Revenue under KEZA before January 1, 2012 that haven’t expired will be effective for the term of the project or for two years from the effective date of the certificate, whichever is shorter. Project exemption certificates submitted to the department before January 1, 2012 and that are found to qualify will be issued a project exemption certificate effective for two years or for the term of the project, whichever is shorter. (S.B. 196, Laws 2011, effective July 1, 2011)