SB 416 Exempts the purchase of utilities for certain food preparation uses from state sales and use taxes
Sponsor: Hoskins
LR Number: 1864S.01I Fiscal Notes
Committee: Ways and Means
Last Action: 4/25/2017 - Voted Do Pass S Ways and Means Committee Journal Page:
Title: Calendar Position:
Effective Date: August 28, 2017

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Current Bill Summary


SB 416 - This act exempts from state sales and use taxes electricity, water, gas, coal, other energy sources, or other utilities purchased by a restaurant, cafeteria, fast food restaurant, delicatessen, bakery, grocery store, convenience store, or other similar facility for use or consumption in - or used in research and development related to - the manufacturing, processing, preparing, furnishing, compounding, or producing of food that is ultimately sold to customers for consumption on or off the premises at a restaurant, cafeteria, fast food restaurant, delicatessen, bakery, grocery store, convenience store, or other similar facility.

This act is identical to HB 82 (2017), HB 1448 (2016), and HB 101 (2015), and is substantially similar to a provision contained in SS/SCS/HB 1865 (2014).

JOSHUA NORBERG