{"data":{"id":"us-ks/k.s.a.-79-3603d","jurisdiction":"us-ks","citation":"K.S.A. 79-3603d","heading":"Retailers' sales tax imposed on sale of food and food ingredients; rate.","body":"(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:\n(1) Commencing on January 1, 2023, at the rate of 4%;\n(2) commencing on January 1, 2024, at the rate of 2%; and\n(3) commencing on January 1, 2025, and thereafter, at the rate of 0%.\n(b) The provisions of this section shall not apply to prepared food unless sold without eating utensils provided by the seller and described below:\n(1) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries);\n(2) (A) food sold in an unheated state by weight or volume as a single item; or\n(B) only meat or seafood sold in an unheated state by weight or volume as a single item;\n(3) bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies and tortillas; or\n(4) food sold that ordinarily requires additional cooking, as opposed to just reheating, by the consumer prior to consumption.\n(c) The provisions of this section shall be a part of and supplemental to the Kansas retailers' sales tax act.","path":["Chapter 79.—TAXATION","Article 36.—KANSAS RETAILERS’ SALES TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0003d.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:19Z","sha256":"e875c3113d2b1ffe8caf9bd3d8149211000f96accc690dfd468cc30ab30e14f0","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3603","next":"us-ks/k.s.a.-79-3604"},"notice":"GroundRules: Original legal text. Not legal advice."}