42-5103
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42-5103. List of tax-exempt food items; distribution A. Each year the department of revenue shall publish a list of categories of food items which, if purchased from a retailer listed in section 42-5102, are exempted from the taxes imposed by this chapter. B. The department shall distribute the annual list to eligible grocery businesses and associations of other retailers affected by the food sales tax exemption and shall make this list available to the general public upon request. |