POLICY DATABASE
Policy Summary

These provisions exempt from sales tax certain purchases of food or meals purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children (WIC) at food stores or stores with food departments where staple foods make up 50% or more of their food sales. Qualifications for tax exemptions for meal purchases relate to following categories: meals served at subsidized housing for the elderly; meals delivered to persons over age 60; meals served to addicts/alcoholic at drug or alcohol rehabilitation programs; meals for disabled and blind persons; and meals served to women and children temporarily residing in shelters. Note: some, if not all, of these exemptions are required by federal regulations governing federal nutrition assistance programs.

Background Information

State Colorado
Jurisdiction Name Silverthorne
Jurisdiction Type Town/Township,
Population Size Under 5,000 People
Legal Strategies
  • Creates an exemption
Reach Community-wide
Food System Category Distribute; Get;

Policy Details

Refers to priority populations?
Yes

See, e.g., references to the following "food purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children" § 1-10-89(a)(23); and meals that are prepared for and delivered or served to: "persons sixty (60) years of age or over and persons who are physically or mentally handicapped or otherwise so disabled that they are unable adequately to prepare all of their meals"; people who are blind or disabled and living in a public or private nonprofit group home; women and children temporarily living in a public or private nonprofit shelter for battered women and children, etc. § 1-10-89(a)(24)

Health-related goal?
Yes

See, e.g., references to the following "staple food items" (§ 1-10-89(a)(23)(a)); and "rehabilitation program" (1-10-89(a)(24)).

Environmental goal?
No

Economic goal?
Yes

These provisions provide a sales tax exemption for certain foods purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children. § 1-10-89(a)(23) (as required by federal regulation).

Includes findings?
No

Has a stated intent or purpose?
Yes

"It is the intent of the Town Council in enacting provisions consistent with H.B. 1007 to assist the business community, but not in any way to prejudice the Town's right to fully exercise its constitutional authority to levy and collect taxes within its boundaries." §1-10-81.

Includes definitions?
Yes

§ 1-10-1

Addresses implementation?
Yes

Section 1-10-21 directs the General Government Director to carry out various administrative duties including "prescrib[ing] forms and administrative procedures for the ascertainment, assessment and collection of the tax" and "formulat[ing] and promulgat[ing] appropriate regulations." §1-10-21.

Enforcement provisions?
Unclear

Violations of this Article shall be punished by a fine or imprisonment or both, as provided in this Code. Each and every twenty-four-hour continuation of any violation shall constitute a distinct and separate offense. § 1-10-68(c).

Evaluation component?
No

Requires extra investment?
No

Code context and ordinance history

Section 1-10-89 (Exemptions from Sales Tax) is located in Chapter 1 (General Government), Article X (Sales Tax), Division 8 (General). History: Ord. 1994-30 §2; Ord. 2014-04, §1.