Concerning A Sales And Use Tax Exemption For Meals Provided In Certain Retirement Communities.
The bill creates:
- A sales and use tax exemption for the sale, storage, use, or consumption of food, food products, snacks, beverages, and meals (food products) on the premises of a retirement community;
- A sales and use tax exemption for the sale, storage, use, or consumption of any container, bag, or article (packaging) used by or furnished to a consumer for the purpose of packaging, bagging, or use with food products consumed on the premises of a retirement community;
- A sales tax exemption for the sale of food products to a retirement community for purposes of a sale of food products for consumption on the premises of such community;
- A sales tax exemption for the sale to a retirement community of any packaging used by or furnished to a consumer for purposes of a sale of food products on the premises of such community;
- A use tax exemption for the storage, use, or consumption of food products by a retirement community for purposes of a sale of food products for consumption on the premises of such community; and
- A use tax exemption for the storage, use, or consumption by a retirement community of any packaging used by or furnished to a consumer for purposes of a sale of food products for consumption on the premises of such community.