HI HB1590

Exempts groceries eligible for purchase under the Supplemental Nutrition Assistance Program (SNAP) and Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) from general excise tax, regardless of how they are purchased or the purchaser's eligibility for these benefits.

Defines "groceries" as any food or food product for home consumption, with the Department of Taxation authorized to further define the term through rules in consultation with the federal Food and Nutrition Service.

Exempts nonprescription drugs from general excise tax, defined as packaged, bottled, or nonbulk chemicals, drugs, or medicines that may be lawfully sold without a practitioner's order.

Defines "drug" to include articles recognized in official pharmacopeias, items intended for disease diagnosis or treatment, articles affecting body structure or function, and components of such articles, while excluding devices, cosmetics, and liquor.

Takes effect on January 1, 2023.