CO SB045

Expands Colorado's existing state sales tax exemption for food to include prepared food not intended for domestic home consumption, such as restaurant meals and carry-out food.

Redefines "food" in state tax code to mean all food intended solely or primarily for human consumption, removing the previous restriction to only domestic home consumption.

Exempts prepared salads, cold sandwiches, deli trays, and beverages from vending machines from the food sales tax exemption, while continuing to exclude carbonated water, alcoholic beverages, chewing gum, and seeds/plants.

Modifies tax provisions to ensure beverages and other non-food items served at restaurants remain taxable, while prepared food items are exempt.

Takes effect July 1, 2013, and applies to all sales made on or after that date.