Authorizing cities and counties to levy a 0% sales and use tax on sales of food and food ingredients.

Session of 2026
HOUSE BILL No. 2456
By Committee on Taxation
Requested by Representative Hoheisel
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AN ACT concerning sales taxation; relating to countywide and city
retailers' sales taxes; authorizing cities and counties to levy a 0% sales
and use tax on sales of food ingredients; amending K.S.A. 12-189a and
repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 12-189a is hereby amended to read as follows: 12-
189a. (a) The following sales shall be subject to the taxes levied and
collected by all cities and counties under the provisions of K.S.A. 12-187
et seq., and amendments thereto:
(a)(1) All sales of natural gas, electricity, heat and water delivered
through mains, lines or pipes to residential premises for noncommercial
use by the occupant of such premises and all sales of natural gas,
electricity, heat and water delivered through mains, lines or pipes for
agricultural use, except that effective on January 1, 2006, the provisions of
this subsection shall expire for sales of water pursuant to this subsection;
(b)(2) all sales of propane gas, LP-gas, coal, wood and other fuel
sources for the production of heat or lighting for noncommercial use of an
occupant of residential premises;
(c)(3) all sales of intrastate telephone and telegraph services for
noncommercial use; and
(d)(4) except as provided by subsection (b), all sales of food and food
ingredients.
(b) The governing body of any city or the board of county
commissioners of any county may adopt an ordinance or resolution to levy
a tax at the rate of 0% on the sales of food and food ingredients pursuant
to the provisions of K.S.A. 12-187 et seq., and amendments thereto. A
certified copy of the ordinance or resolution authorizing a levy at the rate
of 0% pursuant to this section shall be submitted to the director of taxation
within 30 days after adoption of any such ordinance or resolution. The
director of taxation shall cause such levy at the rate of 0% to be applied at
the same time and in the same manner provided for the administration of
the retailers' sales tax. The director of taxation shall confirm that all
provisions of law applicable to the authorization of the levy at the rate of
0% have been followed prior to causing such 0% levy. Any repeal of a levy
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at the rate of 0% authorized pursuant to this section shall be accomplished
in the manner provided in this subsection for the adoption and approval of
such 0% levy.
Sec. 2. K.S.A. 12-189a is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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