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.

HB 2277 lowers the state sales tax rate for prepared food (such as meals at restaurants and food service businesses), reducing the tax burden for consumers purchasing these items. The bill simultaneously increases the percentage of sales tax revenue allocated to the state highway fund, directing more funds toward road maintenance and infrastructure projects. This change directly affects restaurants and food vendors by altering their tax collection responsibilities and the state by adjusting revenue distribution from sales taxes. The legislation amends multiple sections of Kansas tax law to implement these specific rate and allocation adjustments.