SB 989 - This act exempts from state sales and use taxes electricity, water, gas, coal, other energy sources, or other utilities purchased by a restaurant, cafeteria, fast food restaurant, delicatessen, bakery, grocery store, convenience store, or other similar facility for use or consumption in - or used in research and development related to - the manufacturing, processing, preparing, furnishing, compounding, or producing of food that is ultimately sold to customers for consumption on or off the premises at a restaurant, cafeteria, fast food restaurant, delicatessen, bakery, grocery store, convenience store, or other similar facility. This act is identical to SB 416 (2017), HB 82 (2017), HB 1448 (2016), and HB 101 (2015), and is substantially similar to HCS/HB 1943 (2018) and to a provision contained in SS/SCS/HB 1865 (2014).
JOSHUA NORBERG