Clarifying the definition of sale and purchase relating to food and drink for sales tax imposition purposes and clarifying food or drink exemptions from the tax; requiring agreements under the uniform sales and use tax administration act to ensure the uniform application of the sales and use tax on food products, prohibiting classification on the basis of the function of the seller as the preparer of bread, baked goods and other prepared food; directing the commissioner of revenue to negotiate the agreements with the intent of ensuring uniform application of the tax to food products and food product sellers, requiring withdrawal from the agreement process under certain conditions; repealing the separate definition of prepared food(ra)