January 9, 2001, read first time and referred to Committee on Finance.
First Regular Session 112th General Assembly (2001)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type
, and deletions will appear in
this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type
. Also, the
will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type
this style type
between statutes enacted by the 2000 General Assembly.
SENATE BILL No. 241
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2002]: Sec. 20. (a) Sales of
food for human consumption are exempt from the state gross retail tax.
(b) For purposes of this section, the term "food for human
(1) cereals and cereal products;
(2) milk and milk products, including ice cream;
(3) meat and meat products;
(4) fish and fish products;
(5) eggs and egg products;
(6) vegetables and vegetable products;
(7) fruit and fruit products, including fruit juices;
(8) sugar, sugar substitutes, and sugar products;
(9) coffee and coffee substitutes;
(10) tea, cocoa, and cocoa products;
(11) spices, condiments, extracts, and salt;
(12) oleomargarine; and
(13) natural spring water.
(c) For purposes of this section, the term "food for human
consumption" does not include:
(1) candy, confectionery, and chewing gum;
(2) alcoholic beverages;
(3) cocktail mixes;
(4) soft drinks, sodas, and other similar beverages;
(5) medicines, tonics, vitamins, and other dietary supplements;
(6) water (except natural spring water), mineral water, carbonated
water, and ice;
(7) pet food;
(8) food furnished, prepared, or served for consumption at a
location, or on equipment, provided by the retail merchant;
(9) meals served by a retail merchant off the merchant's premises;
(10) food sold by a retail merchant who ordinarily bags, wraps, or
packages the food for immediate consumption on or near the
merchant's premises, including food sold on a "take out" or "to
go" basis; and
(11) food sold
through a vending machine or
by a street vendor.