(a) As used in this section:(1) “Food” and “food ingredients” mean the same as defined in § 26-52-103 except that “food” and “food ingredients” do not include prepared food; and(2) “Prepared food” means the same as defined in § 26-52-103 except that “prepared food” does not include:(A) Food that is only cut, repackaged, or pasteurized by the seller; or(B) Eggs, fish, meat, and poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration in its 2005 Food Code, § 3-401.11, as it existed on January 1, 2007.
(1) “Food” and “food ingredients” mean the same as defined in § 26-52-103 except that “food” and “food ingredients” do not include prepared food; and
(2) “Prepared food” means the same as defined in § 26-52-103 except that “prepared food” does not include:(A) Food that is only cut, repackaged, or pasteurized by the seller; or(B) Eggs, fish, meat, and poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration in its 2005 Food Code, § 3-401.11, as it existed on January 1, 2007.
(A) Food that is only cut, repackaged, or pasteurized by the seller; or
(B) Eggs, fish, meat, and poultry, and foods containing these raw animal foods requiring cooking by the consumer to prevent food-borne illnesses as recommended by the United States Food and Drug Administration in its 2005 Food Code, § 3-401.11, as it existed on January 1, 2007.
(b) Except as provided in §§ 26-52-317 and 26-53-145, the gross receipts or gross proceeds derived from the sale of food and food ingredients are exempt from the gross receipts tax levied by this chapter and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.