| | | 8-C. Prepaid wireless calling service. "Prepaid wireless | | calling service" means a telecommunications service that provides | | the right to use mobile wireless service as well as other | | nontelecommunications services, including the download of digital | | products delivered electronically, content and ancillary | | services, that must be paid for in advance and that is sold in | | predetermined units of dollars of which the number declines with | | use in a known amount. The sale of the service is deemed to occur | | on the date of the transfer for consideration of the service. |
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| | | 8-D. Prepared food.__"Prepared food" is defined as follows. |
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| | | A. "Prepared food" means: |
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| | | (1) Food sold in a heated state or heated by the | | seller; |
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| | | (2) Two or more food ingredients mixed or combined by | | the seller for sale as a single item; or |
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| | | (3) Food sold with eating utensils provided by the | | seller, including plates, knives, forks, spoons, | | glasses, cups, napkins or straws. "Eating utensils" | | does not include a container or packaging used to | | transport the food. |
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| | | B. "Prepared food" includes food and food ingredients and | | dietary supplements, but only when one or more of the | | requirements set forth in paragraph A are met. "Prepared | | food" includes all alcoholic beverages sold to be consumed | | on the premises where sold. |
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| | | C. "Prepared food" does not include: |
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| | | (1) Food that is only cut, repackaged or pasteurized by | | the seller; |
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| | | (2) Eggs, fish, meat, poultry and foods containing | | these raw animal foods that require cooking by the | | consumer as recommended by the United States Food and | | Drug Administration in chapter 3, part 401.11 of its | | Food Code in order to prevent food-borne illnesses; |
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| | | (3) Food sold by a seller whose proper primary | | classification under the North American Industry | | Classification System, or a successor system, is food | | manufacturing, except for bakeries; |
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| | | (4) Food sold in an unheated state by weight or volume | | as a single item; or |
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