SB 1755

Abstract

Amends the Retailers' Occupation Tax Act. Provides that "sale at retail" does not include the selling of food at retail to students, teachers, or staff during a school district designated breakfast or lunch period, serving some or all of grades kindergarten through 12. Senate Floor Amendment No. 1 Makes changes to the introduced bill to provide that "sale at retail" does not include the selling of food at retail to students, teachers, or staff, and not to the general public, during a school designated breakfast or lunch period, on the premises of a public or non-public school serving some or all of grades kindergarten through 12 that has an active identification number issued by the Department of Revenue.