Michigan Governor Signs Law Concerning Sales Tax Exemption for Specific Prepared Foods, Sales Percentage Calculation

The Michigan Governor Oct. 3 signed a law concerning sales tax exemptions for specific prepared foods, for sales and use tax purposes. The law includes measures: 1) specifying a list of items exempted from taxes, including prepared foods sold with eating utensils and those sold in an unheated state by weight or volume as a single item; 2) clarifying that the prepared food doesn’t include cut, repackaged, or pasteurized food, raw eggs, fish, and bakery items sold without eating utensils; 3) clarifying that the tax applies to food or drink intentionally heated or cooled beyond the range of 65 to ...