SF 2706

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting certain bakery 
  1.3             products and certain food requiring cooking by the 
  1.4             consumer to prevent food-borne illness from sales and 
  1.5             use taxes; amending Minnesota Statutes 2001 
  1.6             Supplement, section 297A.61, subdivision 31. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 2001 Supplement, section 
  1.9   297A.61, subdivision 31, is amended to read: 
  1.10     Subd. 31.  [PREPARED FOOD.] (a) "Prepared food" means: 
  1.11     (i) (1) food sold in a heated state or heated by the 
  1.12  seller; 
  1.13     (ii) (2) two or more food ingredients mixed or combined by 
  1.14  the seller for sale as a single item; or 
  1.15     (iii) (3) food sold with eating utensils provided by the 
  1.16  seller, including plates, knives, forks, spoons, glasses, cups, 
  1.17  napkins, or straws. 
  1.18     (b) Prepared food does not include: 
  1.19     (1) food that is only sliced, repackaged, or pasteurized by 
  1.20  the seller.; 
  1.21     (2) bakery items, including, bread, rolls, buns, biscuits, 
  1.22  bagels, croissants, pastries, donuts, danish, cakes, tortes, 
  1.23  pies, tarts, muffins, bars, cookies, tortillas; or 
  1.24     (3) eggs, fish, meat, poultry, and foods containing these 
  1.25  raw animal foods sold for human consumption and requiring 
  1.26  cooking by the consumer as recommended by the Food and Drug 
  2.1   Administration in chapter 3, part 401.11 of its Food Code, so as 
  2.2   to prevent food-borne illnesses. 
  2.3      [EFFECTIVE DATE.] This section is effective for sales and 
  2.4   purchases made on or after the first day of the second calendar 
  2.5   month beginning after the date of final enactment.