{"data":{"id":"us-ky/krs-139.485","jurisdiction":"us-ky","citation":"KRS 139.485","heading":"Exemption of food items -- Definitions.","body":"(1) Except as otherwise provided, the terms \"retail sale,\" \"use,\" \"storage,\" and\n\"consumption\" as used in this chapter shall not include the sale, use, storage or\nconsumption of food and food ingredients for human consumption.\n(2) The term \"food and food ingredients\" as used in subsection (1) of this section means\nsubstances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form,\nthat are sold for ingestion or chewing by humans and are consumed for their taste or\nnutritional value. \"Food and food ingredients\" shall not include:\n(a) Alcoholic beverages;\n(b) Tobacco;\n(c) Candy;\n(d) Dietary supplements;\n(e) Soft drinks; and\n(f) Prepared food.\n(3) For purposes of this section:\n(a) \"Alcoholic beverages\" means beverages that are suitable for human\nconsumption and contain one-half of one percent (0.5%) or more of alcohol by\nvolume;\n(b) \"Tobacco\" means cigarettes, cigars, chewing or pipe tobacco, or any other\nitem that contains tobacco;\n(c) \"Candy\" means a preparation of sugar, honey, or other natural  or artificial\nsweeteners in combination with chocolate, fruits, nuts, or other ingredients or\nflavorings in the form of bars, drops, or pieces. \"Candy\" shall not include:\n1. Any preparation containing flour; or\n2. Any item requiring refrigeration;\n(d) \"Dietary supplement\" means any product, other than tobacco, intended to\nsupplement the diet that:\n1. Contains one (1) or more of the following dietary ingredients:\na. A vitamin;\nb. A mineral;\nc. An herb or other botanical;\nd. An amino acid;\ne. A dietary su bstance for use by humans to supplement the diet by\nincreasing the total dietary intake; or\nf. A concentrate, metabolite, constituent, extract, or combination of\nany ingredient described above;\n2. Is intended for ingestion in tablet, capsule, powder, softg el, gelcap, or\nliquid form or, if not intended for ingestion in such a form, is not\nrepresented as conventional food and is not represented for use as a sole\nitem of a meal or of the diet; and\n3. Is required to be labeled as a dietary supplement, identifia ble by the\n\"Supplement facts\" box found on the label as required pursuant to 21\nC.F.R. 101.36;\n(e) \"Soft drinks\" means nonalcoholic beverages that contain natural or artificial\nsweeteners. \"Soft drinks\" does not include beverages that contain milk or milk\nproducts, soy, rice, or similar milk substitutes, or greater than fifty percent\n(50%) of vegetable or fruit juice by volume;\n(f) \"Food sold through vending machines\" means food dispensed from a machine\nor other mechanical device that accepts payment;\n(g) \"Prepared food\" means:\n1. Food sold in a heated state or heated by the retailer;\n2. Two (2) or more food ingredients mixed or combined by the retailer for\nsale as a single item except food that is only cut, repackaged, or\npasteurized by the retailer, eggs, fish, meat, poultry, and foods\ncontaining these raw animal foods requiring cooking by the consumer as\nrecommended by the Food and Drug Administration in Chapter 3, Part\n401.11 of the FDA Food Code so as to prevent food-borne illnesses; or\n3. Food sold with eating utensils provided by the retailer, including plates,\nknives, forks, spoons, glasses, cups, napkins, or straws;\n(h) Notwithstanding paragraph (g) of this subsection, \"prepared food\" shall not\ninclude the following items if sold without eating utensi ls provided by the\nseller:\n1. Food sold by a seller whose proper primary North American Industry\nClassification System classification is manufacturing in sector 311,\nexcept subsector 3118; or\n2. Bakery items, including bread, rolls, buns, biscuits, bagels,  croissants,\npastries, donuts, danishes, cakes, tortes, pies, tarts, muffins, bars,\ncookies, and tortillas.\n(4) Notwithstanding the provisions of subsection (1) of this section, \"food and food\ningredients\" sold through vending machines or nonmechanical sel f-service vending\nsystems shall be subject to the tax imposed by this chapter.","path":["KRS Chapter 139"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28898","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:32Z","sha256":"1a5b3ebd6cb9a158c957a1be3377eb673fc5a6ba078a0929c451951b7a8214bf","source_id":"us-ky","stale":false,"prev":"us-ky/krs-139.484","next":"us-ky/krs-139.486"},"notice":"GroundRules: Original legal text. Not legal advice."}