HB 1448 Creates a sales and use tax exemption for utilities used or consumed in the preparation of food

Current Bill Summary

- Prepared by Senate Research -


SCS/HCS/HB 1448 - This act exempts from sales tax any electricity, water, gas, coal, and other energy sources or utilities used in the manufacturing, processing, preparing, furnishing, compounding, or producing of food that is used in research and development or ultimately sold to customers for consumption on or off the premises of a restaurant, cafeteria, fast food restaurant, delicatessen, bakery, grocery store, convenience store, or other similar facility that sells prepared food. This exemption does not extend to the local sales and use tax dedicated to the school district trust fund.

This act is similar to HB 101 (2015).

DOMENIC SITA


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