Retail sales of food and food ingredients

# A.

# 1.

On or after the effective date of this act, an excise tax of zero percent (0%) is hereby imposed upon all retail sales of food and food ingredients sold for human consumption off the premises where sold.

# 2.

Any sales tax or excise tax levied by a city, town, county, or any other jurisdiction in this state upon sales of food and food ingredients shall be in effect regardless of ordinance or contractual provisions referring to previously imposed state sales tax on the items.

# B.

The Oklahoma Tax Commission shall promulgate any necessary rules to implement the provisions of this section in accordance with the Streamlined Sales and Use Tax Agreement.