ID H0448

Exempts from sales and use tax the sale of food for human consumption, using the federal definition from 7 U.S.C. 2012 as of January 1, 2022, and limiting eligibility to food products purchasable with SNAP benefits.

Excludes from the food tax exemption restaurant meals, heated foods, mixed food ingredients prepared by sellers, and foods sold with eating utensils provided by the seller.

Increases the revenue-sharing distribution percentage from 11.5% to 12.9% of sales tax collections for cities, counties, and special purpose taxing districts.

Section 1 (food exemption) effective June 1, 2022; Section 2 (revenue-sharing changes) effective July 1, 2022, with emergency declaration.