(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) For the purposes of the Local Government Bond Act of 1985, § 14-164-301 et seq., § 26-52-303, §§ 26-52-606 — 26-52-607, §§ 26-73-110 — 26-73-113, § 26-74-201 et seq., § 26-74-301 et seq., § 26-74-401 et seq., § 26-74-601 et seq., § 26-75-201 et seq., § 26-75-301 et seq., § 26-75-401 et seq., § 26-75-501 et seq., the Multicounty Airport and Riverport Financing Act, § 26-81-101 et seq., and the Local Sales and Use Tax Economic Development Project Funding Act, § 26-82-101 et seq., food and food ingredients are subject to taxation under this chapter.