Establishes an annual food tax holiday exempting sales taxes on certain currently taxable food items in November or December

Summary

The bill adds a new tax provision that temporarily eliminates sales tax on certain ready‑to‑eat food items and restaurant purchases for up to $250 per transaction. It applies for two weeks each year, with the exact dates set by the state tax commissioner. The measure aims to lower food costs for consumers during the holiday season while reimbursing local governments for lost tax revenue.

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