WILLIAM DONALD SCHAEFER, Governor                            Ch. 1

[11-203.

(a)     In this section, "dietary animal food" means food for consumption by a dog or
cat that:

(1)     is consumed as a supplement to, or substitute for, the usual diet of the
animal; and

(2)     ordinarily is available in the retail market only if prescribed by a
veterinarian.

(b)     The sales and use tax does not apply to a sale of dietary animal food:

(1)     to a veterinarian;

(2)     by a veterinarian; or

(3)     prescribed by a veterinarian.]
11-206.

(a) (1) In this section the following words have the meanings indicated.
(2) "FOOD FOR IMMEDIATE CONSUMPTION" MEANS:

(I)  FOOD OBTAINED FROM A SALAD, SOUP, OR DESSERT
BAR;

(II)  PARTY PLATTERS;

(III) HEATED FOOD;

(IV)  SANDWICHES          SUITABLE          FOR          IMMEDIATE
CONSUMPTION; OR

(V)    ICE CREAM, FROZEN YOGURT, AND OTHER FROZEN
DESSERTS, SOLD IN CONTAINERS OF LESS THAN 1 PINT.

[(2)](3) "Facility for food consumption" does not include parking spaces
for vehicles as the sole accommodation.

[(3)] (4) (i) "Food" means food for human consumption.

(ii) "Food" includes the following foods and their products:

1. beverages, including coffee, coffee substitutes, cocoa, fruit

juices, and tea;

2.       condiments;

3.       eggs;

4.       fish, meat, and poultry;

5.       fruit, grain, and vegetables;

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