SB 1835

Present law provides that food and food ingredients be taxed at 4% rather than the general state sales tax rate. However, the retail sale of food and food ingredients sold as prepared food, alcoholic beverages, candy, dietary supplements, and tobacco is taxed at the rate levied on the sale of tangible personal property at retail. This bill lowers the food retail sales tax for the retail sale of food and food ingredients for human consumption from 4% to 2% of the sales price.