SALT Report 2333 – The Iowa State Legislature amended the definition of food and food ingredients to include beverage-grade carbon dioxide gas. The addition was made to conform to the definition provided by the Streamlined Sales and Use Tax Agreement.
The definition is amended to read as follows:
d) “Food and food ingredients” means 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. “Food and food ingredients” includes beverage-grade carbon dioxide gas.
The terms of the Bill are effective July 1, 2013.
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