Retailers' sales tax imposed on sale of food and food ingredients; rate

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. History: L. 2022, ch. 89, § 1; January 1, 2023. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026