Bill No.: SF0099                  Drafter:  JDA

LSO No.:  11LSO-0348              Effective Date:  7/1/2011

Enrolled Act No.:  SEA0030

Chapter No.:

Prime Sponsor:     Senator Martin

Catch Title:       Sales tax on certain food items.

Subject:  Definitions related to the sales and use tax exemption for food.

Summary/Major Elements:

· Under current law the definition of "food" for purposes of the sales and use tax exemption for food was under department of revenue rule and regulation.

· This act provides a definition for "food for domestic home consumption" and provides that the definition does not include alcohol, tobacco or prepared foods.

· The act also provides a definition for "prepared foods" which includes heated foods, food ingredients combined for sale as a single item and food sold with eating utensils.