- (a) Effective July 1, 2007, the gross receipts or gross proceeds derived from the sale of food and food ingredients is taxed at a reduced state sales and use tax rate of three percent (3%).
- (b) The gross receipts or gross proceeds derived from the sale of prepared food, alcoholic beverages, dietary supplements, and tobacco are subject to the full state sales and use tax rate of six percent (6%).
- (c) The sale of food and food ingredients continues to be subject to the full local sales and use tax rate.