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Show COMPLETE TEXT OF INITIATIVE A REMOVAL OF STATE AND LOCAL SALES TAXES FROM FOOD AN ACT REMOVING THE SALES TAX FROM FOOD; AND PROVIDING AN EFFECTIVE DATE. BE IT ENACTED BY THE LEGISLATURE PEOPLE OF THE STATE OF UTAH: OR BY THE Section 1. Section Utah Code Annotated 1953, as amended by Chapter 66, Laws of Utah 1988 is renumbered and added to as follows: 59-12--102 As used in this chapter: (4) Food" means all food for human consumption which is eligible for purchase with food coupons issued by the United States Department of Agriculture, regardless df whether the retailer from whom the food is purchased or the purchaser participates in the Food Stamp Program. It does not include food normally prepared for immediate consumption on or off the premises of the retailer and food sold through vending machines. Section 2. Section Utah Code Annotated, 1953, as amended by Chapters 58, 66, and 69, Laws of Utah, 1988, is added to as follows: The following sales and uses are exempt from the taxes imposed by this chapter: 59-12-- and (341 sales of food as defined in Section 59-12-- Section 3. This act takes effect on July 1. 1991. 18 |