Exemptions from tax — Sales of items purchased with food stamps

# (a)

# (1)

Gross receipts and gross proceeds derived from the sale of tangible personal property lawfully purchased with food stamps or food coupons issued in accordance with the Food Stamp Act of 1964, Pub. L. No. 88-525, and the gross receipts or gross proceeds derived from the sale of tangible personal property lawfully purchased with food instruments or vouchers issued under the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) in accordance with Section 17 of the Child Nutrition Act of 1966, Pub. L. No. 111-296, as amended, are exempt from the gross receipts tax.

# (2)

If consideration other than food stamps, food coupons, food instrument, or vouchers is used in any sale, that portion of the sale shall be fully taxable.

# (b)

Gross receipts and gross proceeds derived from the sale of food and food ingredients purchased through bids under the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) program are exempt from the gross receipts tax.

# (c)

The tax exemption provided by this section shall expire if the exemption is no longer required for full participation in the food stamp or Special Supplemental Nutrition Program for Women, Infants and Children (WIC) program.