KS
Kansas Senate Bill SB168

Kansas 2023-2024 Regular Session

Kansas Senate Bill SB168

Introduced
2/6/23  
Refer
2/7/23  

Caption

Authorizing cities and counties to exempt sales of food and food ingredients from sales taxes levied by such city or county.

Impact

The passage of SB 168 would have significant implications for local taxation policies in the state of Kansas. It empowers local governments to make independent decisions regarding the taxation of food, potentially leading to varying tax rates across different cities and counties. This change could promote affordability and access to food, especially for low-income families and individuals. Additionally, it may shift the financial burden of supporting local budgets away from basic food purchases, which could bolster community welfare.

Summary

Senate Bill 168 authorizes cities and counties in Kansas to exempt the sales of food and food ingredients from local sales taxes. This bill, which amends K.S.A. 12-189a, allows local governing bodies to pass an ordinance or resolution for such exemptions, which would become effective starting July 1, 2025. By enabling municipalities to exempt food sales from taxation, the bill aims to provide economic relief to residents, particularly those on fixed incomes or facing food insecurity.

Contention

While the bill aims to alleviate the financial strain of food expenses on residents, it could also spark debate regarding the effectiveness of local governments in managing tax rates. Opponents may argue that varying tax exemptions could create disparities between communities, fostering unequal treatment of residents based on their locality. Furthermore, there may be concerns over the potential impact on local government revenues, necessitating a careful consideration of budgetary impacts and the sustainability of public services.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2221

Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.

KS SB54

Expanding the eligible uses to qualify for the 0% state sales tax rate for certain utilities and providing for the levying of local sales tax on such sales by cities and counties.

KS SB248

Providing sales tax exemptions for certain food and food ingredients and for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf and repealing the state rate reduction for sales of certain food and food ingredients.

KS HB2256

Decreasing the state rate for sales and use taxes for sales of food, food ingredients and prepared food and modifying the percent credited to the state highway fund from revenue collected.

KS SB429

Reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.

KS HB2546

Reducing the state rate for sales and use taxes for sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB57

Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.

KS HB2111

Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund, altering the calculation for STAR bond districts and discontinuing the food sales income tax credit.

KS HB2435

Decreasing the sales and use tax rate, establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.

KS HB1661

To Repeal The Sales And Use Tax On Food And Food Ingredients; And To Exempt Food And Food Ingredients From Sales And Use Tax.

Similar Bills

No similar bills found.