TO AMEND THE SALES TAX EXEMPTION FOR FOOD, FOOD INGREDIENTS, AND PREPARED FOOD SOLD IN A PUBLIC, COMMON, HIGH SCHOOL, OR COLLEGE CAFETERIA OR DINING FACILITY.

HB 1851 updates and clarifies the sales tax exemption for food, food ingredients, and prepared food sold in public, common, high school, or college cafeterias and dining facilities. The bill specifies that this exemption applies to facilities operated primarily for teachers and pupils, and not for profit. A key provision ensures that a cafeteria or dining facility will still qualify for this sales tax exemption even if it contracts with a for-profit third party for its services or management. This aims to align the exemption with current school food service practices.