42-5103. List of tax-exempt food items;
distribution


A. Each year the department of revenue shall publish a list of categories of food
items which, if purchased from a retailer listed in section 42-5102, are exempted from
the taxes imposed by this chapter.


B. The department shall distribute the annual list to eligible grocery businesses
and associations of other retailers affected by the food sales tax exemption and shall
make this list available to the general public upon request.