TAXATION – Amends and adds to existing law to exempt food from sales tax and to revise sales tax distributions.

Idaho's H 260 exempts most groceries sold for home consumption from state sales tax, including items eligible for federal nutrition benefits. It explicitly excludes restaurant meals, heated food, pre-mixed ingredients, and food sold with utensils. The bill also revises how sales tax revenue is distributed, allocating $4.1 million annually to counties - split equally among all 44 counties plus a population-based portion - to cover election administration costs. This directly affects consumers purchasing eligible groceries and county governments managing election expenses.