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SB 33

House Substitute for Substitute for SB 33 by Committee on Taxation - Providing that countywide retailers' sales tax is apportioned based on total assessed valuations of the county and cities within the county rather than property taxes levied.

2025-2026 Regular Session

Kansas bill requiring custom meat processors to collect sales tax regardless of customer exemption certificates, eliminating previous sales tax exemptions for these services.

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Bill Summary · SB 33

Legislative bill overview

SB 33 modifies Kansas sales tax law to require custom meat processing services to collect sales tax even when the customer provides an exemption certificate. Currently, certain exempt sales can avoid sales tax documentation requirements; this bill eliminates that exemption for custom meat processing specifically, requiring these businesses to collect sales tax from all customers regardless of presented exemption certificates.

Why is this important

This change affects how custom meat processors (butchers, processing facilities) handle transactions and tax collection. It creates a new compliance requirement for meat processors while potentially increasing tax revenue for Kansas and ensuring consistent tax treatment across the meat processing industry.

Potential points of contention

  • Small business burden: Custom meat processors, often small family operations, face new compliance and record-keeping requirements that may increase administrative costs
  • Exemption fairness: The bill singles out one service category while other custom services may retain exemption privileges, raising questions about equitable tax treatment
  • Agricultural impact: The change could affect farmers who use custom processing services, potentially increasing their costs if processors pass on the tax burden

Compiled from official sources — confirm details with the bill’s official record.

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