Food service establishment equipment exemption creation

This bill creates a sales tax exemption for equipment used by restaurants, mobile food units, and catering services to prepare food or serve beverages. It exempts purchases or leases of qualifying equipment like ovens, refrigerators, dishwashers, coffee machines, and food prep tools - up to the point of customer delivery - but excludes items like linens, tableware, and delivery vehicles. The exemption applies to sales made after June 30, 2025, directly reducing costs for food service businesses purchasing essential operational equipment.