CO SB094

Amends Colorado Revised Statutes 39-26-102 to define "food" for sales tax purposes using the federal food stamp program definition, excluding carbonated water, chewing gum, seeds and plants, prepared salads, cold sandwiches, deli trays, and beverages from vending machines.

Prohibits tax authorities from inferring whether food products qualify as exempt domestic home consumption based on the type of vendor, store location, or marketing method, unless the vendor is a restaurant or similar establishment subject to food service tax under section 39-26-104(1)(e).

Removes "drugstores" from the list of establishments required to collect sales tax on prepared food and drink in section 39-26-104(1)(e).

Takes effect July 1, 2012, and applies to all food sales occurring on or after that date.