This bill modifies the state sales and use tax on groceries.
This bill:
- removes the state sales and use tax imposed on amounts paid or charged for food and food ingredients; and
- makes technical and conforming changes.

Statutes affected:
Substitute #1: 59-12-102, 59-12-103, 59-12-108, 63N-2-502
Introduced: 59-12-102, 59-12-103, 59-12-108, 63N-2-502