Bill > SB451

Introduced Session

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption for food purchased for human consumption and essential personal hygiene products. The bill would also provide, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023. Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption for food purchased for human consumption and essential personal hygiene products. The bill would also provide, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023.

AI Summary

Committee Categories

Jennifer Boysko (D)*,  Bill DeSteph (R)*,  Ryan McDougle (R)*,  Stephen Newman (R)*,  Adam Ebbin (D),  Jenn McClellan (D), 

Governor: Acts of Assembly Chapter text (CHAP0004) (on 08/04/2022)

Official Document