KS HB2456

Cities and counties in Kansas may adopt an ordinance or resolution to levy a 0% sales tax rate on food and food ingredients, effectively eliminating local sales tax on groceries at their discretion.

Local governments must submit a certified copy of the ordinance or resolution to the director of taxation within 30 days of adoption.

The director of taxation must verify compliance with all applicable laws before implementing the 0% rate, which will be administered through the existing retailers' sales tax system.

Repeal of any 0% food tax levy must follow the same adoption and approval process used to establish it.

Amends K.S.A. 12-189a and takes effect upon publication in the statute book.