Lawriter - OAC - 5703-9-48 Sales tax; purchases made with food stamp coupons.

5703-9-48 Sales tax; purchases made with food stamp coupons.

The sales tax does not apply to sales of food to persons using food stamp coupons to purchase the food pursuant to the supplemental nutrition assistance program or food stamp program. As used in this rule, "food" and "coupon" have the same meaning as in the Food and Nutrition Act of 2008, 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.


Effective: 6/14/2018
Five Year Review (FYR) Dates: 3/30/2018 and 06/14/2023
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5739.02
Prior Effective Dates: 11/15/1987