Retailers' sales tax imposed on sale of food and food ingredients; rate

# (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:

# (1)

Commencing on January 1, 2023, at the rate of 4%;

# (2)

commencing on January 1, 2024, at the rate of 2%; and

# (3)

commencing on January 1, 2025, and thereafter, at the rate of 0%.

# (b)

The provisions of this section shall not apply to prepared food unless sold without eating utensils provided by the seller and described below:

# (1)

Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries);

# (2)

(A) food sold in an unheated state by weight or volume as a single item; or

(B) only meat or seafood sold in an unheated state by weight or volume as a single item;

# (3)

bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies and tortillas; or

# (4)

food sold that ordinarily requires additional cooking, as opposed to just reheating, by the consumer prior to consumption.

# (c)

The provisions of this section shall be a part of and supplemental to the Kansas retailers' sales tax act.