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

HB 3247 would expand the tax-exempt "food" category to include dietary supplements like vitamins and minerals, making them subject to the reduced one percent sales tax rate (currently applied to eligible grocery items) instead of standard rates. This directly affects supplement retailers and consumers purchasing these products, as they would no longer pay the higher tax rate on qualifying items. The bill specifies that restaurants and establishments where over 80% of revenue comes from prepared food (e.g., fast food, cafes) remain excluded from this tax treatment. The change is limited to supplements meeting federal definitions under 21 U.S.C. § 321(ff), not broader food items.