Sales tax; exemption for food purchased for human consumption, etc., definitions.

Sales tax; exemption for food purchased forhuman consumption and essential personal hygiene products. Exemptsfood purchased for human consumption and essential personal hygieneproducts (the grocery tax) from all state, regional, and local salestaxes. The bill dedicates state sales tax revenue to provide a supplementalschool payment to counties and cities. For fiscal year 2023, thepayment is the county or city's fiscal year 2022 distribution ofrevenue from the grocery tax. For fiscal year 2024 and after, thepayment is the previous year's payment multiplied by the county orcity's local sales tax index, defined in the bill as the ratio by which sales tax revenues in a county or city for the current yearexceed the previous year's revenues.