Exempted from the gross receipts tax are the receipts of a taxpayer who is approved for participation in the supplemental nutrition assistance program authorized by U.S.C. Title 7, Chapter 51, as that chapter may be amended or renumbered, from the lawful acceptance and deposit with a financial institution of benefits issued by the United States department of agriculture pursuant to the supplemental nutrition assistance program.

History: 1978 Comp., § 7-9-18.1, enacted by Laws 1987, ch. 264, § 13; 1987, ch. 304, § 1; 2025, ch. 130, § 67.

ANNOTATIONS

Cross references. — For Chapter 51 of Title 7 of the United States Code, see 7 U.S.C. § 2011 et seq.

The 2025 amendment, effective July 1, 2025, replaced each occurrence of "food stamps" with "supplemental nutrition assistance program benefits".