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.

SB 33 amends Kansas' sales tax law to remove the requirement for exemption certificates for custom meat processing services that are already exempt from sales tax. This change directly affects custom meat processors (such as butchers preparing meat for individual customers) by eliminating a paperwork burden related to tax documentation. The bill modifies the state's sales tax code to exclude these services from exemption certificate requirements without altering their tax-exempt status. This simplifies compliance for businesses while maintaining the existing tax treatment of these services.