Arkansas – Amendments to the Definition of Food and Food Ingredients

1/24/2013

SALT Report 2077 – The Arkansas General Assembly introduced a bill that amends the definition of “food” and “food ingredients” to include dietary supplements for sales and use tax purposes.   The language of the bill follows:

Arkansas Code Section 26-52-103(12), concerning the definition of “food” and “food ingredients” is amended to read as follows:

(12)(A) “Food” and “food ingredients” mean substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value, including without limitation dietary supplements.

(B) “Food” and “food ingredients” do not include an alcoholic beverage or tobacco.

Arkansas Code Section 26-53-102(5), concerning the definition of “food” and “food ingredients”, is amended to read as follows:

(5)(A) “Food” and “food ingredients” mean substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value, including without limitation dietary supplements.

(B) “Food” and “food ingredients” do not include an alcoholic beverage or tobacco.

If passed, House Bill 1006 would be effective on the first day of the calendar quarter following the effective date of the act.

For Further Information

Arkansas General Assembly – House Bill 1006