Kansas cuts the state sales tax on food from 4% to 2%
- Jurisdiction
- United States — Kansas
- Tax
- sales-tax
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 1 January 2024
- Effective
- 1 January 2024
- Instrument
- US-ACT-HB-2106
- Authority
- Kansas Department of Revenue
- Verified
- Fetched from official source · high confidence
Kansas retailers selling food and food ingredients. City and county sales tax rates on food did not change.
No action — monitoring only.
In force from January 1, 2024: the Kansas state sales and use tax rate on food and food ingredients fell from 4.0% to 2.0%, the second step of the phase-down enacted by 2022 House Bill 2106 (L. 2022, ch. 89; K.S.A. 79-3603d, approved May 11, 2022). Local city and county sales tax rates on food were unaffected.
What changed in detail
From 1 January 2024, the Kansas state sales and use tax rate on food and food ingredients fell from 4.0% to 2.0%.
This was the second step of a three-step phase-down in 2022 House Bill 2106. New Section 1 of the bill became K.S.A. 79-3603d (L. 2022, ch. 89). The Governor approved the bill on 11 May 2022. The schedule set by the statute was:
- 4.0% from 1 January 2023;
- 2.0% from 1 January 2024;
- 0.0% from 1 January 2025.
The Kansas Department of Revenue reminded retailers of the 2024 step in Notice 23-12, dated 24 October 2023. The notice told retailers selling food and food ingredients to update their point-of-sale systems and record keeping to charge the new rate. It also said the local sales tax rate in effect did not change. City and county sales taxes therefore applied to food on top of the 2.0% state rate.
What it means
This step is spent. The final step took the state rate on food and food ingredients to 0% on 1 January 2025, and that rate is still in force.
The 2.0% rate now matters only for 2024 transactions: amended returns, refunds and audits for that year. Throughout the phase-down, a Kansas grocery receipt was never tax-free, because local rates were never part of the cut.
Proof
Starting on January 1, 2024, the state sales tax rate will be reduced to 2.0%.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Kansas Department of Revenue Notice 23-12, Food Sales Tax Rate Reduction (October 24, 2023) · ksrevenue.gov