Did Kansas repeal the food sales tax refund, and what was the last year to claim it?

Plain-English summary

Kansas Notice 12-13 explains that 2012 House Bill 2117 repealed the food sales tax refund as of January 1, 2013.

What the refund was. Kansas law provided a refund of sales tax paid on food by low-income individuals who were elderly, disabled, or had young dependents. For tax year 2012, it was available to individuals who were Kansas residents the entire year, whose household income was less than $35,401, and who were 55 or older, or totally and permanently disabled or blind, or who had a dependent under 18 living with them the entire year. The controlling statutes were K.S.A. 79-3633 through 79-3639.

The repeal. Section 40 of the Bill repealed K.S.A. 79-3633 through 79-3639 as of January 1, 2013, so food sales tax refunds are no longer allowed.

Last year to claim. The last year for which an individual may claim a food sales tax refund is 2012, on the 2012 income tax return filed in 2013.

Date note. The notice bears no printed issue date; it is dated to mid-2012 by its position in the 2012 notice sequence (after Notice 12-01, June 11, 2012, and before Notice 12-15, July 19, 2012).

What this means for you

Low-income, elderly, and disabled individuals

• Tax year 2012 was the last year to claim the food sales tax refund, on the 2012 return filed in 2013.
• No food sales tax refund is available for 2013 or later years.

Tax preparers

• Do not claim the food sales tax refund on 2013 or later Kansas returns; confirm eligibility for 2012 claims (full-year residency, household income under $35,401, and the age/disability/dependent test).

Common questions

Is the food sales tax refund still available? No -- HB 2117 repealed it as of January 1, 2013.

What was the last year to claim it? Tax year 2012, on the return filed in 2013.

Which statutes were repealed? K.S.A. 79-3633 through 79-3639.

What was the 2012 income limit? Household income of less than $35,401, for a full-year resident meeting the age, disability, or dependent test.

Citations and references

• K.S.A. 79-3633 through 79-3639 -- the food sales tax refund statutes, repealed by Section 40 of 2012 House Bill 2117 as of January 1, 2013.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 12-13

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                      NOTICE 12-13

                          FOOD SALES TAX REFUND REPEALED

  Kansas law provides a refund of sales tax paid on food by low income individuals who are

elderly, disabled, or have young dependents living with them. For tax year 2012, the refund is
available to individuals who are Kansas residents the entire year, whose household income is less
than $35,401, and who are 55 years of age or older, or totally and permanently disabled or blind,
or who have a dependent under the age of 18 living with them the entire year. The controlling
statutes are found in Kansas Statutes Annotated (K.S.A.) 79-3633 through 79-3639.

 During the 2012 Legislative Session House Bill 2117 was passed and signed into law.

Section 40 of the Bill provides that as of January 1, 2013, the food sales tax refund statutes found
in K.S.A. 79-3633 through 79-3639 are repealed. As a result, food sales tax refunds will no
longer be allowed.

The last year for which an individual may claim a food sales tax refund is 2012. The claim

would be made on the individual's 2012 income tax return to be filed in 2013.

                                  Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about food sales tax refunds, please contact:

                              Taxpayer Assistance Center
                             Kansas Department of Revenue
                             915 SW Harrison St., 1st Floor
                               Topeka, KS 66612-1588
                                 Phone: 785-368-8222
                                  Fax: 785-291-3614