42-5101

42-5101. Definitions

In this article, unless the context otherwise requires:

1. "Eligible grocery business" means an establishment whose sales of food are such
that it is eligible to participate in the food stamp program established by the food
stamp act of 1977 (P.L. 95-113; 91 Stat. 958; 7 United States Code sections 2011 through
2029), according to regulations in effect on January 1, 1979. An establishment is deemed
eligible to participate in the food stamp program if it is authorized to participate in
the program by the United States department of agriculture food and nutrition service
field office on July 1, 1980 or if, prior to a reporting period for which the return is
filed, such retailer proves to the satisfaction of the department of revenue that the
establishment, based on the nature of the retailer's food sales, could be eligible to
participate in the food stamp program established by the food stamp act of 1977 according
to regulations in effect on January 1, 1979.

2. "Facilities for the consumption of food" means tables, chairs, benches, booths,
stools, counters and similar conveniences, trays, glasses, dishes or other tableware and
parking areas for the convenience of in-car consumption of food in or on the premises on
which the retailer conducts his business.

3. "Food" means any food item intended for human consumption which is intended for
home consumption as defined by rules adopted by the department pursuant to section
42-5106.

4. "Food for consumption on the premises" includes:

(a) Hot prepared food.

(b) Hot or cold sandwiches.

(c) Food served by an attendant to be eaten at tables, chairs, benches, booths,
stools, counters and similar conveniences and within parking areas for the convenience of
in-car consumption of food.

(d) Food served with trays, glasses, dishes or other tableware.

(e) Beverages sold in cups, glasses, or open containers.

(f) Food sold by caterers.

(g) Food sold within the premises of theaters, movies, operas, shows of any type or
nature, exhibitions, concerts, carnivals, circuses, amusement parks, fairs, races,
contests, games, athletic events, rodeos, billiard and pool parlors, bowling alleys,
public dances, dance halls, boxing, wrestling and other matches and any business which
charges admission, entrance or cover fees for exhibition, amusement or entertainment.

(h) Any items contained in subdivisions (a) through (g) of this paragraph even
though they are sold on a take-out or to go basis, and whether or not the item is
packaged, is wrapped or is actually taken from the premises.

5. "Hot prepared food" includes those products, items or ingredients of food which
are prepared and intended for sale in a heated condition. Hot prepared food includes a
combination of hot and cold food items or ingredients if a single price has been
established.

6. "Premises" means the total space and facilities in or on which a retailer
conducts his business and which are owned or controlled, in whole or in part, by a
retailer or which are made available for the use of customers of the retailer or group of
retailers, including any building or part of a building, parking lot or grounds.