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2000 SESSION

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HB 319 Sales tax on food purchased for human consumption.

Introduced by: Barnie K. Day | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax on food purchased for human consumption. Effective July 1, 2000, exempts food purchased for human consumption, as defined in the Food Stamp Act of 1977, 7 U.S.C. 2012, as amended, from state and local sales and use taxes. The bill provides for a General Fund reimbursement for the current (i) one-half percent of the state sales and use tax paid into the Transportation Trust Fund; (ii) one percent local sales and use tax; and (iii) the one percent sales and use tax distributed to localities by school population.


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