H0633

Exempts food for human consumption from sales tax, repeals food tax credits, and adjusts sales tax distribution to local governments.

This bill amends Idaho Code to exempt the sale of food for human consumption from sales and use taxes, repeals the food tax credit, and revises the distribution of sales tax revenues to local governments. The exemption applies to food products eligible for purchase with federal supplemental nutrition assistance program benefits, excluding restaurant sales and mixed food ingredients. The bill also repeals the food tax credit and modifies the distribution of sales tax revenues, including allocations for transportation, education, and local highway projects.