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S.B. 408
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VETOES
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(c) (1) Except as provided in paragraph (2) of this subsection, the sales and
use tax does not apply to a sale of food for consumption off the premises by a food
vendor who operates a substantial grocery or market business at the same location
where the food is sold.
(2) The exemption under paragraph (1) of this subsection does not apply
to:
(i) food that the vendor serves for consumption on the premises of
the buyer or of a third party; or
(ii) food for immediate consumption.
(d) The sales and use tax does not apply to:
(1) a sale of food:
(i) to patients in a hospital when the food charge is included in the
regular room rate;
(ii) by a church or religious organization;
(iii) by a school other than an institution of postsecondary
education, including sales at a school by a food concessionaire that is under contract
with the school or with its designated contract agent, but not including sales at events
that are not sponsored by the school or are not educationally related;
(iv) to students at an institution of postsecondary education if the
food charge is for a meal plan or is included in the regular charge for room and board;
or
(v) by a nonprofit food vendor if there are no facilities for food
consumption on the premises, unless the food is sold within an enclosure for which a
charge is made for admission;
(2) if the proceeds of the sale are used to support a bona fide nationally
organized and recognized organization of veterans of the armed forces of the United
States or auxiliary of the organization or 1 of its units, a sale of food or meals for
consumption only on the premises, served by the organization or auxiliary; or
(3) if the proceeds of the sale are used to support a volunteer fire
company or department or its auxiliary or a volunteer ambulance company or rescue
squad or its auxiliary, a sale of food served by the company, department, squad, or
auxiliary.
(e) The sales and use tax does not apply to a sale of food or any beverage in a
vehicle that is being operated in the State while in the course of interstate commerce.
(f) The sales and use tax does not apply to a sale for consumption off the
premises of:
(1) crabs; or
(2) seafood that is not prepared for immediate consumption.
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- 3860 -
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