Authorizing cities and counties to levy a 0% sales and use tax on sales of food and food ingredients.

HB 2456 would allow Kansas cities and counties to set a 0% sales tax rate on food and food ingredients. Local governments could adopt this through ordinances, requiring them to notify the state tax director within 30 days. Businesses selling food would pay no local sales tax on these items under this option. The bill amends tax law to add this provision, enabling localities to choose zero tax for food sales without changing state tax rates.