Bill > H3497

This bill amends Chapter 64H of the General Laws, specifically Section 6, which deals with sales tax. The key provisions remove "soft drinks" and "candy and confectionary" from the list of items that are exempt from sales tax. It then clarifies what is considered "food products" for the purpose of sales tax, explicitly stating that candy, confectionary, soft drinks, sodas, beverages typically dispensed at soda fountains (excluding coffee, tea, or cocoa), and fruit drinks with less than 70% natural fruit juice are *not* considered food products and therefore will be subject to sales tax. This change aims to generate revenue by taxing these previously exempt items.