HB3151

Modifies the definition of food to authorize a reduced sales tax on dietary and nutritional supplements.

This bill modifies the definition of food to exclude dietary and nutritional supplements from the sales tax, thereby authorizing a reduced sales tax rate on these items. The term "dietary and nutritional supplements" is defined as "dietary supplements" under 21 U.S.C. Section 321(ff). The bill also specifies that the term "food" includes only products eligible for benefits under the Supplemental Nutrition Assistance Program. The sales tax on food will be reduced to one percent, with revenue deposited in the school district trust fund.