Present law imposes a state sales and use tax on food retail sales at a 4% tax rate for food and food ingredients for human consumption. This bill eliminates such tax except for the following items, which must be taxed at the rate levied on the sale of tangible personal property at retail:  Prepared food; Alcoholic beverages; Candy; Dietary Supplements; and Tobacco. Further, this bill clarifies that its provisions do not eliminate local government tax rates on food and food ingredients that are taxable under the "1963 Local Option Revenue Act."

Statutes affected:
Introduced: 67-6-228(a), 67-6-228, 67-6-103(c)(2), 67-6-103, 67-6-103(u), 67-6-329(a), 67-6-329, 67-6-329(a)(18), 67-6-229, 57-3-802(1), 57-3-802, 57-3-806(d)(1), 57-3-806