SB 57 - This act modifies provisions relating to sales tax exemptions. FOOD SALES TAX EXEMPTION Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. This provision is identical to SB 688 (2025) and SCS/SB 161 (2023) and to a provision in SCS/HCS/HB 154 (2023), and is substantially similar to SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022). This act also provides that, beginning on January 1, 2026, local sales taxes imposed on food shall annually be reduced in four equal increments over a period of four years. Beginning January 1, 2030, there shall be no local sales taxes imposed on food. (Section 144.014) This provision is identical to SB 1062 (2024), HB 2055 (2024), and HB 2273 (2024), and is substantially similar to a provision in HB 2401 (2024). DIAPERS SALES TAX EXEMPTION This act authorizes a sales tax exemption for the purchase of diapers, as defined in the act. (Section 144.030) This provision is identical to SB 1231 (2024), HB 290 (2023), SB 1124 (2022), and HB 2384 (2022), and to a provision in SB 858 (2024), SB 1119 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SS/SCS/SBs 73 & 162 (2023), SCS/HCS/HB 154 (2023), HCS/SS/SB 143 (2023), and SS#2/SCS/SB 649 (2022), and is substantially similar to SB 37 (2025), SB 496 (2025), SB 819 (2025), HB 472 (2025), HB 935 (2025), HB 351 (2023), HB 744 (2023), and HCS/HBs 1679, 2859, & 2272 (2022), and to a provision in SB 671 (2025), HB 1029 (2025), HB 2187 (2024), SCS/SB 184 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023). JOSH NORBERG