Sales Tax and Revenue (STAR) Bonds are a special kind of TIF was created by the Kansas Legislature. STAR Bonds are used to assist the development of major entertainment or tourism destinations using the sales tax revenues generated by associated retail development. STAR Bonds allow state sales tax revenue generated by the project to be used along with local sales taxes as a source of revenue to retire bonds issued to finance eligible project costs. In metropolitan areas, STAR Bonds can be used only for projects with an anticipated capital investment of $50 million and with at least $50 million in projected gross annual sales. STAR Bond projects in rural areas have no specific financial threshold, but must be of major regional or statewide significance. Generally, STAR Bond financing is used in connection with large retail projects that contain an entertainment and/or tourism destination. The creation of a STAR Bond district requires the approval by the Secretary of Commerce.