Makes seed purchased to grow food for personal consumption exempt from sales and use taxes

This bill exempts seeds purchased for growing food from sales and use taxes when used for personal or family consumption. It directly affects home gardeners who buy seeds to grow their own food, not commercial sellers or resellers. The key provision states that the tax exemption applies only to seeds cultivated for direct human consumption by the purchaser, excluding any seeds later resold. The law would take effect January 1st following its enactment.