S0637.01I

SB 110 - This act sets the sales tax rate at 1% for food bought at retail establishments which are authorized as participants in the federal food stamp program. "Food" is defined as articles which can be purchased with food stamps. With the 1/8th of one percent conservation tax and the 1/10th of one percent parks and soils tax, the state sales tax rate on food, beginning October 1, 1997, will be 1.225%.

This act is similar to SB 7 (1997) and identical to SB 35 (1997).

TOM CRAWFORD