This bill exempts from the sales tax, when sold in a grocery store, items for nourishment or products for internal human consumption such as prepared foods, including sandwiches and salads; supplemental meal items, such as pretzels, cheese sticks and dips; fruit bars and granola bars; nuts and seeds; and meat sticks. Liquor, water, medicine, dietary substitutes, candy, dessert and bakery items and cannabis remain subject to tax, regardless of where sold. "Grocery store" is defined to be a store primarily engaged in the retail sale of canned food, dry goods, fresh fruits and vegetables, fresh meats, fish and poultry and includes a convenience store, but does not include a separately owned eating establishment located within a grocery store.

Statutes affected:
Bill Text LD 1954, SP 762: 36.1752