Bill > SB2323

This bill exempts from the state sales and use tax the retail sale of food and food ingredients that are voucher-eligible under the Special Supplemental Food Program for Women, Infants, and Children (WIC), a federal program that provides nutritious foods to low-income pregnant, breastfeeding, and non-breastfeeding postpartum women, and to infants and children up to age 5 who are found to be at nutritional risk. The bill specifies that while these food and food ingredients are exempt from the state tax, they remain taxable under the state's local sales tax provisions. The bill takes effect on July 1, 2024.