Restaurant Tax Revisions

The definition of 'Restaurant' was updated to include the restaurant portion of a convenience store or gas station, expanding the tax base beyond just grocery stores.

New definitions were added for 'Convenience store' and 'Gas station' to clarify which establishments are subject to the new tax rules.

The list of exclusions for the restaurant tax was updated to explicitly exclude convenience stores and gas stations (except for their specific restaurant portions) rather than just grocery stores.

The effective date of the bill was changed from July 1, 2025, to January 1, 2026.

Added tax applicability to the restaurant portions of convenience stores, gas stations, and grocery stores that sell prepared food for immediate consumption.

Added new definition for 'Customized' meaning food prepared or heated by a seller at the request or specification of the purchaser for on-premise or immediate consumption.

Modified the restaurant definition to explicitly include portions of convenience stores, gas stations, and grocery stores that sell prepared food for immediate consumption.

Modified the restaurant exclusion list to remove the conditional language about convenience stores and gas stations, making them clearly excluded from the restaurant definition except for their food service portions.

Added House Sponsor Jason B. Kyle to the bill sponsorship information.