SB 138 Summary

• Removes the sales tax exemption exclusion for food sold through vending machines, allowing such food to qualify for the existing food sales tax exemption.

• Renumbers subsections (5) through (8) to (4) through (7) in IC 6-2.5-5-20(c) to account for the deletion of the vending machine exclusion.

• Effective July 1, 2010, applying only to retail transactions where delivery occurs after June 30, 2010.

• Maintains existing exemptions for food and food ingredients sold without eating utensils, while keeping exclusions for candy, alcoholic beverages, soft drinks, heated foods, mixed ingredients, food with utensils, and tobacco.