Bill > HB2186

This bill allows counties that have a metropolitan form of government, which is a type of local government that combines the functions of a city and a county, 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 from local sales taxes altogether. This change, which will take effect for tax periods starting on or after October 1, 2026, also removes outdated provisions related to the timing of reducing the number of members on metropolitan councils.