The bill amends K.S.A. 12-189a to clarify the sales subject to taxes levied by cities and counties, specifically addressing the taxation of utilities and food items. It maintains the existing tax provisions on sales of natural gas, electricity, heat, and water for residential and agricultural use, while noting that the tax on water sales will expire on January 1, 2006. Additionally, it allows local governing bodies to adopt ordinances to levy a tax at a rate of 0% on food and food ingredients, with specific procedures for submitting these ordinances to the director of taxation and ensuring compliance with applicable laws.

Furthermore, the bill includes a repeal of K.S.A. 12-189a, indicating a significant change in the legal framework governing these tax provisions. The act will take effect upon its publication in the statute book, signaling an immediate implementation of the new regulations once enacted.

Statutes affected:
As introduced: 12-189a