What is the Kansas state sales tax rate on food starting January 1, 2025?

Plain-English summary

Kansas Notice 24-21 is a reminder about the final phase of Kansas's food sales tax cut. Under 2022 House Bill 2106 -- codified as K.S.A. 79-3603d -- the state sales tax rate on "food and food ingredients" was lowered in three annual steps: to 4.0% on January 1, 2023, to 2.0% on January 1, 2024, and to 0.0% on January 1, 2025. This notice tells retailers to make sure their point-of-sale systems and software reflect the new 0.0% state rate starting January 1, 2025.

The cut applies only to the state's portion of the tax. Local sales taxes imposed by cities and counties on food and food ingredients were not changed by the legislation, so food remains subject to those local taxes.

What this means for you

Retailers who sell food

• Beginning January 1, 2025, charge 0.0% state sales tax on qualifying food and food ingredients.
• You must still collect any applicable city and county sales taxes on those items -- the state cut does not remove local tax.
• Update your registers and software before January 1, 2025 so the correct combined rate is applied.
• See the Department's Publication KS-1223, Kansas Food Sales Tax Rate Reduction, for the definition of "food and food ingredients" and real-world examples.

Shoppers

The state no longer adds its own sales tax to groceries as of January 1, 2025, but your receipt may still show local (city and county) sales tax on food.

Common questions

What is the state sales tax rate on food on January 1, 2025? 0.0%.

Does this eliminate all sales tax on groceries? No. Only the state rate is 0%. City and county sales taxes on food and food ingredients still apply.

Which law made this change? 2022 House Bill 2106, which created K.S.A. 79-3603d.

What counts as "food and food ingredients"? The Department's Publication KS-1223 explains the definition and gives examples.

Citations and references

• House Bill 2106 (2022) -- phased down the state sales tax rate on food and food ingredients.
• K.S.A. 79-3603d -- sets the reduced state sales tax rates on food and food ingredients (4.0% in 2023, 2.0% in 2024, and 0.0% beginning January 1, 2025).
• Publication KS-1223, Kansas Food Sales Tax Rate Reduction -- Department guidance with the definition and examples.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 24-21

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                       NOTICE 24-21

                      KANSAS FOOD SALES TAX RATE REDUCTION

                                    (DECEMBER 9, 2024)

   During the 2022 Legislative Session House Bill 2106 was passed and signed into law. New

Section 1 of the Bill, which became K.S.A. 79-3603d, provides that, starting on January 1, 2023,
the state sales tax rate on food and food ingredients was reduced to 4.0%. Starting on January 1,
2024, the state sales tax rate was reduced to 2.0%. And, starting on January 1, 2025, the state sales
tax rate will be reduced to 0.0%.

   This Notice is issued as a reminder of the January 1, 2025, reduction in the state sales tax

rate. Retailers should make sure to adjust their point-of-sale systems and software to reflect the
new state rate of 0.0% that is effective January 1, 2025.

   The rates of local sales taxes, imposed by cities and counties, on food and food ingredients

was not affected by the legislation. Sales of food and food ingredients remain subject to sales
taxes imposed by cities and counties.

  For additional, and more specific, information regarding application of the law, including

examples of how it applies to real life situations, please see the Department's Publication KS-
1223 Kansas Food Sales Tax Rate Reduction which is available through our website at:
www.ksrevenue.gov.

                                   TAXPAYER ASSISTANCE

  Additional copies of this notice, forms or publications are available from our web site,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                                Taxpayer Assistance Center
                               Kansas Department of Revenue
                               Scott Office Building, 1st Floor
                                      120 SE 10th Ave
                                       P. O. Box 3506
                                  Topeka, KS 66601-3506
                                    Phone: 785-368-8222
                                     Fax: 785-291-3614