SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 248
As Amended by Senate Committee of the Whole
Brief*
SB 248, as amended, would amend law related to sales
taxes. The bill would create exemptions for food and food
ingredients and for the Kansas State School for the Blind and
Kansas State School for the Deaf and would modify the
disposition of revenue percentages for sales taxes.
The bill would be effective January 1, 2024.
Food Sales Tax
The bill would create a sales tax exemption for food and
food ingredients.
The bill would eliminate a provision in current law
allowing for local sales and use taxes to apply to all sales of
food and food ingredients.
Schools for the Blind and Deaf
The bill would exempt the Kansas State School for the
Blind and Kansas State School for the Deaf from paying sales
tax on purchases related to the building, maintenance, and
enlargement of facilities used for human habitation.
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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org Disposition of Revenue
The bill would set the percent of sales and use tax
deposited in the State Highway Fund to be 18 percent,
effective January 1, 2024.
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Peck.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Masterson, who stated the bill
would provide a true sales tax exemption for nutritional food
and would facilitate broader tax reform opportunities.
Written-only proponent testimony was provided by a
representative of Americans for Prosperity-Kansas.
Opponent testimony was provided by representatives of
Fuel True, Kansas Appleseed Center for Law and Justice,
Kansas Beverage Association, and Retail Grocers
Association of Kansas and Missouri. The opponents generally
stated the bill would be difficult for retailers to implement and
could result in an effective sales tax increase for Kansans.
Written-only opponent testimony was provided by
representatives of Greater Kansas City Food Policy Coalition,
Harvesters, Kansas Chamber of Commerce, Kansas Food
and Farm Coalition, Kansas Rural Center, National
Confectioners Association, Queen’s Price Chopper, and
United Community Services of Johnson County and by a
private citizen.
2- 248 Written-only neutral testimony was provided by
representatives of Economic Lifelines, Kansas Association of
Counties, and Kansas Policy Institute.
Senate Committee of the Whole
The Senate Committee of the Whole amended the bill to
replace a sales tax exemption for “healthy food” with a sales
tax exemption for food and food ingredients and to add the
exemptions for the Kansas State School for the Blind and
Kansas State School for the Deaf.
Fiscal Information
A revised fiscal note on the bill as amended was not
immediately available.
Taxation; sales tax; exemption; food; food ingredients
3- 248