Providing countywide retailers' sales tax authority for Finney, Pawnee, Seward and Jackson counties, providing that countywide retailers' sales tax apportionment based on tangible property tax levies remain unchanged until December 31, 2026, and excluding exempt sales of certain custom meat processing services from sales tax exemption certificate requirements.

HB 2275 authorizes Finney, Pawnee, Seward, and Jackson counties to impose a countywide retailers' sales tax specifically for financing courthouse, jail, law enforcement center, or other administrative facility construction or remodeling. The tax would expire December 31, 2026, and existing tax apportionment based on property tax levies would remain unchanged during this period. The bill also modifies tax rules to exclude certain custom meat processing services from standard sales tax exemption certificate requirements. This is a targeted tax authorization for infrastructure projects, not a general tax increase.