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SF 1454

Definition of prepared food modification relating to the sales and use tax

2025-2026 Regular Session Introduced by Julia Coleman

SF 1454 would change what counts as prepared food for the sales tax, altering which ready-to-eat items are taxable.

Referred to Taxes
#foodandnutrition #taxation #taxation-salesanduse
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WeVote Research Nonpartisan
Bill Summary · SF 1454

SF 1454 — Definition of Prepared Food Modification Relating to the Sales and Use Tax

Quick Facts

  • Bill Number: SF 1454
  • Title: Definition of prepared food modification relating to the sales and use tax
  • Status: Referred to Taxes
  • Introduced: February 17, 2025
  • Legislative Session: 94th Legislature (2025–2026)
  • Companion Bill: HF 930

What the bill does (as indicated by the title)

SF 1454 proposes to modify the definition of “prepared food” for purposes of the state sales and use tax. The precise definitional changes are not provided in the summary you shared, but the bill appears aimed at narrowing or expanding what items are taxed as prepared foods when sold to consumers.

Purpose and intent

  • To alter the taxability of foods and beverages categorized as prepared foods under the sales and use tax framework.
  • By redefining what constitutes prepared food, the bill could change the tax base for certain retail transactions (e.g., foods sold ready-to-eat, hot foods, or similar categories currently classified as prepared foods).

Key provisions (note on available information)

  • The exact text of the proposed definitional changes is not included in the materials provided.
  • The bill would implement a definitional change within the existing sales and use tax statute, with effects determined by the amended language (e.g., which products are taxable or exempt as prepared foods).

Who is affected

  • Retailers and sellers: Grocers, delis, convenience stores, and other outlets that sell foods prepared for immediate consumption or take-out, whose tax obligations depend on whether their products are classified as prepared foods.
  • Consumers: Purchasers of prepared foods could see changes in the amount of sales tax paid at the point of sale, depending on how the definition is altered.
  • Tax administration: State and local tax authorities would apply the new definitional standard in collection and compliance efforts.

Procedural and timeline aspects

  • Introduced and given first reading on February 17, 2025.
  • Referred to the Senate Taxes committee for consideration.
  • The companion House bill is HF 930, which may mirror SF 1454’s provisions.

Relationship to existing law

  • The bill operates within the framework of the current sales and use tax structure. Its core effect depends on how the term “prepared food” is redefined, which could broaden or narrow the taxable base for certain foods.

Fiscal and policy implications (high-level)

  • The change could shift tax revenue depending on how many items move into or out of the taxable category for prepared foods.
  • Compliance and administration would adjust to the new definitional criteria, potentially affecting retailers’ record-keeping and reporting.

Next steps / How to monitor

  • Review the actual bill text and fiscal note once released to confirm the specific definitional changes.
  • Track committee hearings and amendments in the Taxes committee for SF 1454 and HF 930.
  • Compare SF 1454 with HF 930 to understand any differences between the Senate and House versions.

If you can provide the bill language or a summary of the specific definitional changes, I can produce a more detailed, provision-by-provision analysis.

Compiled from official sources — confirm details with the bill’s official record.

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