KansasHB 22752025–2026 Regular SessionHouseWALLET

Providing countywide retailers' sales tax authority for Finney, Pawnee, Seward and Jackson counties, providing that countywide retailers' sales tax apportionment based on tangible property tax levies remain unchanged until December 31, 2026, and excluding exempt sales of certain custom meat processing services from sales tax exemption certificate requirements.

Sponsored By: Committee on Taxation

Signed by Governor

senate committee on assessment and taxationhouse committee on taxation

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 2 costs, 1 mixed.

Less paperwork for custom meat processing

Beginning July 1, 2024, buyers claiming the existing custom meat processing sales tax exemption need no exemption certificate or form. Sellers do not have to receive or keep one. Sellers who believe the service qualifies in their ordinary business dealings need not collect or remit tax or prove the exemption. Buyers still owe the tax if they claim the exemption improperly.

Finney gains more sales tax authority

Finney County can ask voters to approve a sales tax for building or remodeling county facilities. These include a courthouse, jail, law enforcement center, or county administrative facility. The facility tax ends when collections cover all financing costs, as determined by the Kansas Secretary of Revenue. Finney can also set a 1.5% rate under its general countywide sales tax authority, with facility-tax authority up to 0.3 percentage points above the otherwise allowed rate. These are tax options, not automatic increases; shoppers pay the taxes only when the county imposes them.

Three counties gain sales tax options

Pawnee County can add up to 1 percentage point above its otherwise allowed rate for health care and public safety. Seward County can add 0.5 percentage points for roads and bridges. Jackson County can add 0.25 percentage points for its hospital and Banner Creek Reservoir purposes. The law authorizes these rates but does not automatically impose them. Shoppers pay more on taxable purchases only where a county imposes the tax.

Local sales tax shares temporarily frozen

From July 1, 2025, through December 31, 2026, the law freezes how half of countywide sales tax revenue is divided. This half is shared among counties and cities based on their shares of total tangible property tax levies. The freeze preserves those revenue shares rather than allowing adjustments during that period. It does not directly change household tax rates or benefit eligibility.

Sponsors & Cosponsors

Sponsor

  • Committee on Taxation

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 630 • No: 18

House vote • 4/23/2026

Yea: 118 Nay: 4

Yes: 118 • No: 4

House vote • 4/23/2026

Yea: 117 Nay: 5

Yes: 117 • No: 5

House vote • 4/23/2026

Yea: 40 Nay: 0

Yes: 40 • No: 0

House vote • 4/23/2026

Yea: 40 Nay: 0

Yes: 40 • No: 0

Senate vote • 4/11/2025

Conference Committee Report was adopted

Yes: 40 • No: 0

House vote • 4/11/2025

Conference Committee Report was adopted

Yes: 117 • No: 5

Senate vote • 3/19/2025

Emergency Final Action - Passed as amended

Yes: 40 • No: 0

House vote • 2/20/2025

Final Action - Passed

Yes: 118 • No: 4

Actions Timeline

  1. Approved by Governor on Thursday, April 24, 2025

    4/24/2025House
  2. Conference committee report now available

    4/11/2025Senate
  3. Motion to suspend Joint Rule 4 (k) to allow consideration adopted

    4/11/2025Senate
  4. Conference Committee Report was adopted; Yea 40, Nay 0

    4/11/2025Senate
  5. Motion to suspend Joint Rule 4 (k) to allow consideration adopted

    4/11/2025House
  6. Conference Committee Report was adopted; Yea 117, Nay 5, Absent 3

    4/11/2025House
  7. Engrossed on Monday, April 14, 2025

    4/11/2025House
  8. Enrolled and presented to Governor on Friday, April 18, 2025

    4/11/2025House
  9. Law effective May 8, 2025

    4/11/2025House
  10. Nonconcurred with amendments; Conference Committee requested; appointed Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer

    3/20/2025House
  11. Motion to accede adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as conferees

    3/20/2025Senate
  12. Committee of the Whole - Committee Report be adopted

    3/19/2025Senate
  13. Committee of the Whole - Be passed as amended

    3/19/2025Senate
  14. Emergency Final Action - Passed as amended; Yea 40, Nay 0

    3/19/2025Senate
  15. Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation

    3/13/2025Senate
  16. Hearing: Tuesday, March 4, 2025, 9:30 AM — Room 548-S

    3/4/2025Senate
  17. Referred to Senate Committee on Assessment and Taxation

    2/26/2025Senate
  18. Received and Introduced

    2/25/2025Senate
  19. Final Action - Passed; Yea 118, Nay 4, Absent 3

    2/20/2025House
  20. Committee of the Whole - Be passed

    2/19/2025House
  21. Committee Report recommending bill be passed by House Committee on Taxation

    2/18/2025House
  22. Hearing: Thursday, February 13, 2025, 3:30 PM — Room 346-S

    2/13/2025House
  23. Introduced

    2/5/2025House
  24. Referred to House Committee on Taxation

    2/5/2025House

Bill Text

  • As Amended by Senate Committee on Assessment and Taxation

  • As Introduced

  • Enrolled

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