42-5101. Definitions In this article, unless the context otherwise requires: 1. " Eligible grocery business" means an establishment that is deemed eligible to participate in the supplemental nutrition assistance program established by the food and nutrition act of 2008 (P.L. 110-246; 122 Stat. 1651; 7 United States Code sections 2011 through 2036a) by the United […]
42-5102. Tax exemption for sales of food; nonexempt sales A. Except for the gross proceeds of sales or gross income from the sale of food for consumption on the premises, the taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income from sales of food by any of […]
42-5104. Records of sales A. Retailers shall maintain accurate, verifiable and complete records of all purchases and sales of tangible personal property in order to verify exemptions from taxes imposed by this chapter. A retailer may use any method of recording that properly reflects all purchases and sales of food items exempted from taxes imposed […]
42-5106. Rules A. The department shall adopt rules defining food consistent with section 42-5101 and this section. B. The department shall include as food: 1. Returnable containers for which a deposit is collected. 2. Ice and dry ice used in packing, shipping or transporting food. 3. Seeds and plants to grow food for personal consumption. […]
