ID H0360

Creates a new sales and use tax exemption for food sold for human consumption, defined using federal SNAP program eligibility standards as of January 1, 2020.

Excludes from the exemption restaurant sales, food sold in a heated state, mixed food ingredients, and food sold with eating utensils provided by the seller.

Repeals three existing sections: Section 63-3024A (food tax credits and refunds), Section 63-3077G (Department of Correction information exchange), and Section 63-3077H (Department of Health and Welfare information exchange).

Modifies Section 63-3638 to increase the revenue-sharing account distribution from 11.5% to 12.4% of sales tax collections, with funds distributed to cities, counties, and special purpose taxing districts.

Declares an emergency with retroactive application to January 1, 2020 for repeals and January 1, 2020 for certain provisions, with the food exemption effective June 1, 2020, and distribution changes effective July 1, 2020.