HB 442 -- Sales/Use Tax

Sponsor:  Hosmer

This bill reduces the state sales tax rate on food which is
authorized under the federal food stamp program to be purchased
with food stamps.  The reduction is 3%.  This will change the
total state sales tax on qualifying food (including the two
constitutional sales taxes) from 4.225% to 1.225%.  All local
sales taxes will continue to be charged on these food items.

The bill also allows any retailer who collects the reduced tax
rate on food to retain 2% of those collections for cost of
administration.

This bill contains an emergency clause.