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1997 SESSION

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HB 1598 Sales tax exemption; food purchased by colleges.

Introduced by: Clifton A. Woodrum | all patrons    ...    notes | add to my profiles

SUMMARY:

Sales and use tax exemption; food purchased by colleges and learning institutions. Grants a sales and use tax exemption for food purchased for free distribution at the facilities of a nonprofit college or institution of learning. Currently, meals provided by a nonprofit college or institution of learning to students are exempt from sales and use tax only if they are provided as part of a meal plan.


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