Sales tax on certain food items.

WORKING DRAFT
2010
STATE OF
WYOMING
10LSO-0148

SENATE FILE
NO.
SF0060

Sales tax on certain food items.

Sponsored by:
Senator(s) Martin and Landen and Representative(s) Barbuto, Byrd, Craft, Goggles, Illoway and Zwonitzer, Dn.

A BILL

for

AN ACT relating to
sales and use tax; providing definitions
for food
;
and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.
W.S. 39
‑
15
‑
101(a)(xli)
and
by creating a new paragraph (xliv)
and
39
‑
16
‑
101(a)(xviii) and by creating a new paragraph (xix) are amended to read:

39
‑
15
‑
101.

Definitions.

(a)

As used in this article:

(x
l
i)

"Food

for domestic home consumption
" means
food for domestic home consumption as defined by department rule and regulation

substances whether in liquid, concentrated, solid, frozen, dried or dehydrated form that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food for domestic home consumption" does not include alcoholic beverages, tobacco or prepared foods
;

(xliv)

"Prepared food":

(A)

Includes:

(
I
)

Food sold in a heated state or heated by the seller;

(
II
)

Two
(2)
or more food ingredients mixed or combined by the seller for sale as a single item; or

(
III
)

Food sold with eating
utensils
provided by the seller including plates, knives, forks, spoons, glasses, cups, napkins or straws. A container or
packaging
used to transport the food is not an eating utensil.

(B)

Does not
include
:

(
I
)

Food that is cut, repackaged or
pasteurized
by the seller;
or

(
II
)

Eggs, fish, meat, poultry or foods containing raw animal foods and which are required or recommended to be cooked by the consumer to prevent food borne illness.

39
‑
16
‑
101.

Definitions.

(a)

As used in this article:

(xvi
i
i)

"Food

for domestic home consumption
" means
food for domestic home consumption as defined by department rule and regulation

substances whether in liquid, concentrated, solid, frozen, dried or dehydrated form that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value
.
"Food for domestic home consumption" does not include alcoholic beverages, tobacco or prepared foods
;

(x
ix
)

"Prepared food":

(A)

Includes:

(
I
)

Food sold in a heated state or heated by the seller;

(
II
)

Two
(2)
or more food ingredients mixed or combined by the seller for sale as a single item; or

(
III
)

Food sold with eating utensils provided by the seller including plates, knives, forks, spoons, glasses, cups, napkins or straws. A container or packaging used to transport the food is not an eating utensil.

(B)

Does not include:

(
I
)

Food that is cut, repackaged or pasteurized by the seller; or

(II
)

Eggs, fish, meat, poultry or foods containing raw animal foods and which are required or recommended to be cooked by the consumer to prevent food borne illness.

Section 2.
This act is effective July 1, 2010.

(END)

1
SF0060