Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

Sales tax; exemption for food purchased forhuman consumption and essential personal hygiene products. Providesan exemption from local sales and use tax beginning July 1, 2024,for food purchased for human consumption and essential personal hygieneproducts. The bill also provides an allocation of state revenuesto fund the distribution to localities for funding that would havebeen distributed to them absent the exemption created by the bill.Under current law, such products are exempt from state sales anduse tax but are subject to the standard local rate of one percent.