2021 House Bill 4635

Revise definition of use tax on food sold for immediate consumption

Introduced in the House

April 14, 2021

Introduced by Rep. Shri Thanedar (D-3)

To revise the definition of which kinds of prepared food are subject to use 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. 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