The sales tax does not apply to sales of food to persons using food stamp coupons to purchase the food. As used in this rule, "food" has the same meaning as in the Food Stamp Act of 1977, 91 Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations adopted pursuant to that act.
When a person using food stamp coupons has insufficient coupons to pay the full amount of a transaction, the vendor shall apply the value of the coupons first to any food that would otherwise be subject to sales tax if not purchased with food coupons.