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2002 SESSION
HB 86 Sales & Use Tax; definition of food purchased for human consumption.
Introduced by: Robert D. Orrock, Sr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Sales tax reduction program on food; definition of food. Excludes from the definition of food, for purposes of the sales tax reduction program, food sold by any retailer where the gross receipts derived from the sale of food prepared by such retailer for immediate consumption on or off the premises constitutes more than 80 percent of the total gross receipts of that retail establishment.
SUMMARY AS INTRODUCED:
Sales tax reduction program on food; definition of food. Excludes from the definition of food, for purposes of the sales tax reduction program, food sold by any retailer where the gross receipts derived from the sale of food prepared by such retailer for immediate consumption on or off the premises constitutes more than 80 percent of the total gross receipts of that retail establishment.