Kansas HB2277: Decreasing the state rate for sales and use taxes for prepared food and increasing the percent credited to the state highway fund from sales and use tax revenue collected

What the bill says

An act concerning sales and compensating use tax; relating to sales of food, food ingredients and prepared food; reducing the rate of tax imposed for prepared food; increasing the percent credited to the state highway fund from revenue collected; amending K.S.A. 2024 Supp. 79-3603, 79-3603d, 79-3620, 79-3703 and 79-3710 and repealing the existing sections.

From the introduced text, February 5, 2025:

AN ACT concerning sales and compensating use tax; relating to sales of food, food ingredients and prepared food; reducing the rate of tax imposed for prepared food; increasing the percent credited to the state highway fund from revenue collected; amending K.S.A. 2024 Supp. 79-3603, 79-3603d, 79-3620, 79-3703 and 79-3710 and repealing the existing sections. Be it enacted by the Legislature of the State of Kansas: Section 1. K.S.A. 2024 Supp. 79-3603 is hereby amended to read as follows: 79-3603. For the privilege of engaging in the business of selling tangible personal property at retail in this state or rendering or furnishing any of the services taxable under this act, there is hereby levied and there shall be collected and paid a tax at the rate of 6.5%. On and after January 1, 2023, 17% and On and after January 1, 2025, 18% and on and after July 1, 2025, 19.736% of the tax rate imposed pursuant to this section and the rate provided in K.S.A. 2024 Supp. 79-3603d, and amendments thereto, shall be levied for the state highway fund, the state highway fund purposes and those purposes specified in K.S.A. 68-416, and amendments thereto, and all revenue collected and received from such tax levy shall be deposited in the state highway fund. Within a redevelopment district established pursuant to K.S.A. …

Read the full official text

Sponsors

• Stephanie Sawyer Clayton, Stephanie (I) · primary sponsor
• Ken Corbet (R)

Latest actions

1. April 10, 2026: Died in Committee
2. February 5, 2025: Referred to House Committee on Taxation
3. February 5, 2025: Introduced

Common questions

What is HB2277?

HB2277 is a bill in the Kansas Legislature (2025-2026 Regular Session): Decreasing the state rate for sales and use taxes for prepared food and increasing the percent credited to the state highway fund from sales and use tax revenue collected.

What does HB2277 do?

In its own words: An act concerning sales and compensating use tax; relating to sales of food, food ingredients and prepared food; reducing the rate of tax imposed for prepared food; increasing the percent credited to the state highway fund from revenue collected; amending K.S.A. 2024 Supp. 79-3603, 79-3603d, 79-3620, 79-3703 and 79-3710 and repealing the existing sections.

What is the status of HB2277?

In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).

Who sponsored HB2277?

Stephanie Sawyer Clayton, Stephanie (I), with 1 co-sponsor.

Where is the official record for HB2277?

On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/hb2277/