LD 1388
pg. 2
Page 1 of 2 An Act to Amend the Sales and Use Tax Law Regarding the Food Service and Lodgin... LD 1388 Title Page
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LR 2637
Item 1
 
lease, other than lease for use in this State, or the production of
tangible personal property pursuant to a contract with the United
States Government or any agency of the United States Government.
Tangible personal property is "consumed or destroyed" or "loses its
identity" in that production if it has a normal physical life
expectancy of less than one year as a usable item in the use to
which it is applied. Sales of tangible personal property used in
cooking or preparing drinks, meals, food or food products by a
person in the food service industry are exempt under this
subsection.

 
SUMMARY

 
This bill exempts sales of tangible personal property used in
cooking or preparing drinks, meals, food or food products by a
person in the food service industry from the sales tax. It also
exempts sales of machinery and equipment used by a person in the
food service or lodging industry from the sales tax. These
exemptions parallel existing exemptions for property used in
production and machinery and equipment, respectively.

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