59-12-104.5. Revenue and Taxation Interim Committee review of sales and use taxes.
The Revenue and Taxation Interim Committee shall:
(1) review Subsectionbefore October 1 of the year after the year in which Congress permits a state to participate in the special supplemental nutrition program under 42 U.S.C. Sec. 1786 even if state or local sales taxes are collected within the state on purchases of food under that program; and 59-12-104(28)
(2) review Subsectionbefore October 1 of the year after the year in which Congress permits a state to participate in the SNAP as defined in Section, even if state or local sales taxes are collected within the state on purchases of food under that program. 59-12-104(21) 35A-1-102