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TUESDAY. June 27. 2000 <br /> <br />(1) <br /> <br />(2) <br /> <br />(3) <br /> <br />(4) <br /> <br />Factory-prepackaged candy, gum, nuts, donuts, ice cream, crackers, nabs, chips, cookies and <br />other items of essentially the same nature; <br /> <br />Food sold in bulk. For the purposes of this provision, a bulk sale shall mean the sale of any <br />item that would exceed the normal, customary and usual portion sold for on premises <br />consumption (e.g. a whole cake, a gallon of ice cream); a bulk sale shall not include any food <br />or beverage that is catered or delivered by a food establishment for off-premises consumption. <br /> <br />Alcoholic and non-alcoholic beverages sold in factory sealed containers. <br /> <br />Any food or food product purchased with food coupons issued by the United States Depart- <br />ment of Agriculture under the Food Stamp Program or drafts issued through the Virginia <br />Special Supplemental Food Program for Women, Infants, and Children. <br /> <br />(5) <br /> <br />Any food or food product purchased for home consumption as defmed in the federal Food <br />Stamp Act of 1977, 7 U.S.C. §2012, as amended except hot food or hot food products ready <br />for immediate consumption. For the purposes of administering the tax levied hereunder, the <br />following items 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 items sold from <br />a salad bar, prepackaged single-serving salads consisting primarily of an assortment of <br />vegetables, and non-factory sealed beverages. This subsection shall not affect provisions set <br />forth in subparagraphs (c) (3), (4) and (5) herein below. <br /> <br />(b) A grocery store, supermarket or convenience store shall not be subject to the tax <br />except for any portion or section therein designated as a delicatessen or designated for the sale <br />of prepared food and beverages. <br /> <br />(c) The tax imposed hereunder shall not be levied on the following purchases of food and <br />beverages: <br /> <br />(1) <br /> <br />Food and beverages furnished by food establishments to employees as part of their compensa- <br />tion 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 Secondary <br />schools or food sold by any college or university to its students or employees. <br /> <br />(3) <br /> <br />Food and beverages for use or consumption and which are paid for directly by the Common- <br />wealth, any political subdivision of the Commonwealth or the United States. <br /> <br />(4) <br /> <br />Food and beverages fumished by a hospital, medical clinic, convalescent home, nursing <br />home, home for the aged, infirm, handicapped, battered women, narcotic addicts or <br />alcoholics, or other extended care facility to patients or residents thereof. <br /> <br />(5) <br /> <br />Food and beverages furnished by a public or private non-profit charitable organization or <br />establishment or a private establishment that contracts with the appropriate agency of the <br /> <br /> <br />