Tax & Accounting Blog

Kansas Legislation Would Phase Out Sales Tax on Food

Indirect Tax, Sales and Use Tax February 23, 2011

A bill has been introduced in the Kansas Senate that would, if enacted, phase out the sales tax on food and food ingredients. S 197, which was introduced on February 11Th by the Committee on Assessment and Taxation would amend KSA 2010 Supp. 79-3602, 79-3603 and 79-3635 and repeal some existing sections.

The definition of Food and Food Ingredients would be amended to specifically exclude candy, dietary supplements, food sold through vending machines, prepared food, and soft drinks from the definition. Also included would be definitions for candy, prepared foods and soft drinks.

The following section would also be added to K.S.A. 2010 Supp. 79-3602  relating to the phase out on the sales tax on food and food ingredients:

(w) the gross receipts from the sale of food and food ingredients shall be taxed:

(1) Commencing July 1, 2011, at the rate of 5.04%;

(2) commencing July 1, 2012, at the rate of 4.78%;

(3) commencing July 1, 2013, at the rate of 3.52%;

(4) commencing July 1, 2014, at the rate of 1.26%; and

(5) commencing July 1, 2015, and thereafter, at the rate of 0%.

The full text of the bill can be viewed on the Kansas Legislature’s website at: