10-45-14.8. Exemption of authorized purchases of food.
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/sd/title-10/chapter-10-45/10-45-14-8·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There are hereby specifically exempted from the tax imposed by this chapter the gross receipts resulting from authorized purchases of food made under Section 17(c) of the Child Nutrition Act of 1966 (42 U.S.C. 1786(c)).