2021 House Bill 4636

Revise definition of sales tax on food sold for immediate consumption

Introduced in the House

April 14, 2021

Introduced by Rep. Mark Tisdel (R-45)

To revise the definition of which kinds of prepared food are subject to sales tax. The current law makes taxable “food sold with eating utensils provided by the seller,” and the bill would make this subject to a test of how much of the food sold by a vendor is prepared food versus not unprepared. The bill would also apply similar calculations to determine the tax status of food “sold in an unheated state”.

Referred to the Committee on Tax Policy