SB109 Summary

• County commissions and municipal governing bodies may elect by resolution or ordinance to exempt local sales tax, or a percentage thereof, on food.

• Food is defined either as that term is defined for purposes of the Federal Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), 42 U.S.C. § 1771, et seq., or as alternatively defined by the respective county commission or municipal governing body.

• Any resolution or ordinance to exempt local sales tax on food must be approved by a majority of affirmative votes of the county commission or municipal governing body membership at a regularly scheduled meeting.

• The act becomes effective immediately following its passage and approval by the Governor, or its otherwise becoming law.