Tax Rules: Final: 5703-9
5703-9-48 Sales tax; purchases made with food stamp
coupons
The sales tax does not apply to sales of food to persons
using food stamp coupons to purchase the food. As used in
this rule, "food" has the same meaning as in the Food Stamp
Act of 1977, 91 Stat. 958, 7 U.S.C. 2012, as amended, and
federal regulations adopted pursuant to that act.
When a person using food stamp coupons has insufficient
coupons to pay the full amount of a transaction, the vendor
shall apply the value of the coupons first to any food that
would otherwise be subject to sales tax if not purchased with
food coupons.
Effective: 11-15-87
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5739.02