SF0099 Sales tax on certain food items. | Wyoming Bill

Official Summary Text

Bill No.: <billno> Drafter: <drafterinit>

Bill No.:
SF0099
Drafter:

JDA

LSO No.:
11LSO-0348
Effective Date:

7/1/2011

Enrolled Act No.:
SEA0030

Chapter No.:

Prime Sponsor:
Senator
Martin

Catch Title:
Sales
tax on certain food items.

Subject:
Definitions
related to the sales and use tax exemption for food.

Summary/Major Elements:

Under current law the
definition of "food" for purposes of the sales and use tax exemption
for food was under department of revenue rule and regulation.

This act provides a
definition for "food for domestic home consumption" and provides that
the definition does not include alcohol, tobacco or prepared foods.

The act also provides a
definition for "prepared foods" which includes heated foods, food
ingredients combined for sale as a single item and food sold with eating
utensils.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL SENATE
FILE

NO.
0099

ENROLLED ACT NO. 30, SENATE

SIXTY-FIRST LEGISLATURE OF THE STATE OF
WYOMING
2011 GENERAL SESSION

AN ACT relating to
sales and use tax; providing definitions
of
food
for tax exemption purposes
;
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 (xlvi)
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
;

(xl
v
i
)

"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 package used to transport the food is not an eating utensil.

(B)

Does not include:

(I)

Food that is
only
cut, repackage
d or pasteurized by the seller;

(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
;

(III)

Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 dealing with bakeries;

(IV)

Food sold in an unheated state by weight or volume as a single item; or

(V)

Bakery items including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts,
d
anishes, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas and other bakery goods unless the item is sold as prepared food under
subdivision
(xlvi)(A)(III) of this subsection.

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;

(xi
x
)

"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 package used to transport the food is not an eating utensil.

(B)

Does not include:

(I)

Food that is
only
cut, repackage
d or pasteurized by the seller;

(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
;

(
III)

Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 dealing with bakeries;

(IV)

Food sold in an unheated state by weight or volume as a single item; or

(V)

Bakery items including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danishes, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas and other bakery goods unless the item is sold as prepared food under
subdivision
(xlvi)(A)(III) of this subsection.

S
ection 2.

This act is effective July 1, 2011.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

1

Sales tax on certain food items.

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