Excludes certain food donations from sales tax

This bill removes the sales tax on food and drinks purchased by students at schools and colleges that operate approved donation programs, such as those using food points or donated funds. It applies to institutions that are either operated by tax-exempt organizations or are state-licensed schools, universities, or colleges. The change specifically covers meals bought through these donation systems rather than cash transactions, while excluding alcoholic beverages from the exemption. The law takes effect at the start of the next quarterly sales tax period that begins at least 90 days after it becomes official.