Exempting certain foods or meals purchased with SNAP or WIC dollars from sales tax

These provisions exempt from sales tax certain purchases of food or meals purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children (WIC) (as required by federal regulation), at food stores or stores with food departments where staple foods make up 50% or more of their food sales. Qualifications for tax exemptions for meal purchases relate to following categories: meals served at subsidized housing for the elderly; meals delivered to persons over age 60; meals served to addicts/alcoholic at drug or alcohol rehabilitation programs; meals for disabled and blind persons; and meals served to women and children temporarily residing in battered women’s shelters.