§ 79-3603d — Retailers' sales tax imposed on sale of food and food ingredients; rate

(a) There is hereby levied and there shall be collected and paid a tax upon the gross receipts from the sale of food and food ingredients. The rate of tax shall be as follows:
(1) Commencing on January 1, 2023, at the rate of 4%;
(2) commencing on January 1, 2024, at the rate of 2%; and
(3) commencing on January 1, 2025, and thereafter, at the rate of 0%.
(b) The provisions of this section shall not apply to prepared food unless sold without eating utensils provided by the seller and described below:
(1) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries);
(2) (A) food sold in an unheated state by weight or volume as a single item; or
(B) only meat or seafood sold in an unheated state by weight or volume as a single item;
(3) bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies and tortillas; or
(4) food sold that ordinarily requires additional cooking, as opposed to just reheating, by the consumer prior to consumption.
(c) The provisions of this section shall be a part of and supplemental to the Kansas retailers' sales tax act.

Legislative History

L. 2022, ch. 89, § 1; January 1, 2023.