AN ACT concerning sales taxation; relating to exemptions; extending the sunset date of the exemption of certain cash rebates on sales or leases of new motor vehicles; modifying the exemption for construction materials for certain educational institutions; relating to returns and payment of tax by retailers; increasing sales tax collection thresholds; discontinuing the prepayment of such tax; amending K.S.A. 79-3602, 79-3606 and 79-3607 and repealing the existing sections.