NO SALES TAX ON CERTAIN
STATE PARK FOOD
House Bill 4309
Sponsor: Rep. Michael Switalski
Committee: Tax Policy
Complete to 8-28-01
A SUMMARY OF HOUSE BILL 4309 AS INTRODUCED 2-20-01
Generally speaking, food is exempt from the sales tax unless it is "prepared food intended for immediate consumption", such as restaurant meals and food sold on a take-out basis. The General Sales Tax Act contains an extensive definition of what is included within the term "food intended for immediate consumption" and also contains a list of products not included within the term. House Bill 4309 would amend the act to specify that the term would not cover items sold at a state park concession if those items would not be taxable if purchased at a grocery store, such as fresh eggs, boxes of cereal, or a loaf of bread.
MCL 205.54g
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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.