Modifies the definition of food to authorize a reduced sales tax on the purchase of dietary and nutritional supplements

HB 1107 changes the definition of "food" for sales tax purposes to include dietary and nutritional supplements, making them eligible for the reduced 1% sales tax rate currently applied to qualifying grocery items. This directly affects businesses selling supplements and consumers purchasing them, as they will now pay the lower tax rate instead of the standard rate. The bill specifies that "food" includes supplements and items covered by federal food stamp benefits, while excluding restaurants and similar establishments where over 80% of revenue comes from prepared food. It does not change the tax rate itself but expands which products qualify for the reduced rate under existing law.