Bill > SB2160

This bill allows counties with a metropolitan form of government, which are cities and surrounding areas that have merged their governments for efficiency, to decide by a vote of their governing body whether to tax the retail sale of food and food ingredients for human consumption at a lower rate than other local sales taxes or to exempt these food sales entirely from the local sales tax. This change, which applies to tax periods starting October 1, 2026, requires the county to notify the state's department of revenue of their decision, and the new tax rate or exemption will take effect at least sixty days after the department receives this notification. The bill also removes outdated provisions related to the timing of reducing the number of members on metropolitan councils.