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LEGAL DEPARTMENT <br /> <br />CITY OF MARTINSVILLE. <br />VIRGINIA <br /> <br />(3) Alcoholic and non-aicoholic beverages sold in factory sealed containers. <br /> <br />(4) <br /> <br />Any food or food product purchased with food coupons issued by the United <br />States Department of Agriculture under the Food Stamp Program or drafts <br />issued through the Virginia Special Supplemental Food Program for Women, <br />Infants, and Children. <br /> <br />(5) <br /> <br />Any food or food product purchased for home consumption as defined in the <br />federal Food Stamp Act of 1977, 7 U.S.C. §2012, as amended except hot <br />food or hot food products ready for immediate consumption. For the <br />purposes of administering the tax levied hereunder, the following items <br />whether or not purchased for immediate consumption are excluded from the <br />said definition of food in the federal Food Stamp Act: sandwiches, salad bar <br />items sold from a salad bar, prepackaged single-serving salads consisting <br />primarily of an assortment of vegetables, and nonfactory sealed beverages. <br />This subsection shall not affect provisions set forth in subparagraphs (c) (3), <br />(4) and (5) hereinbelow. <br /> <br /> (b) A grocery store, supermarket or convenience store shall not be subject to the <br />tax except for any portion or section therein designated as a delicatessen or designated for <br />the sale of prepared food and beverages. <br /> <br /> (c) The tax imposed hereunder shall not be levied on the following purchases of <br />food and beverages: <br /> <br />(1) <br /> <br />Food and beverages furnished by food establishments to employees as part of <br />their compensation when no charge is made to the employees. <br /> <br />(2) <br /> <br />Food and beverages sold by day care centers, public or private elementary or <br />secondary schools or food sold by any college or university to its students or <br />employees. <br /> <br />(3) <br /> <br />Food and beverages for use or consumption and which are paid for directly <br />by the Commonwealth, any political subdivision of the Commonwealth or the <br />United States. <br /> <br />(4) <br /> <br />Food and beverages furnished by a hospital, medical clinic, convalescent <br />home, nursing home, home for the aged, infirm, handicapped, battered <br />women, narcotic addicts or alcoholics, or other extended care facility to <br />patients or residents thereof. <br /> <br />(5) <br /> <br />Food and beverages furnished by a public or private non-profit charitable <br />organization or establishment or a private establishment that contracts with <br />the appropriate agency of the Commonwealth to offer meals at concession <br />prices to elderly, infirm, blind, handicapped or needy persons in their homes <br />or at central locations. <br /> <br /> <br />