Arkansas – Bill to Amend the Definition of Food and Food Ingredients

1/17/2013

SALT Report 2052 – The Arkansas General Assembly recently introduced legislation that would amend the definition of food and food ingredients to include dietary supplements for sales and use tax purposes.

House Bill 1006

Section 1 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.

Section 2 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.

For Further Information:

Arkansas State Legislature – House Bill 1006