POLICY DATABASE
Policy Summary

Exempts certain purchases of food made with federal nutrition program assistance benefits or funds, in specific circumstances, from general sales tax (which for food, is 2.25%).

Background Information

State Colorado
Jurisdiction Name Timnath
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" from certain kinds of food retailers (§ 4-3-20(e )(2)(v)); meals prepared for and served to residents of federally subsidized housing for the elderly; or other senior citizens receiving supplemental security income living in multi-unit housing for seniors; meals delivered to homes of persons 60 years of age or over and persons who are physically or mentally handicapped or otherwise so disabled that they can't prepare their own food; residents of drug or alcohol treatment/rehabilitation programs; meals for group home residents who are disabled or blind and receiving federal Social Security Act benefits; and meals for women and children temporarily residing in battered women's shelters ((§ 4-3-20(e )(2)(w)(1)-(5)).

Health-related goal?
Yes

Refers to stores that carry taple food items. § 4-3-20(e )(2)(v)(1) and nutrition program participants.

Environmental goal?
No

Economic goal?
Yes

See, e.g., references to "food purchased with federal food stamps or with funds provided by the special supplemental food program for women, infants and children." § 4-3-20(e )(2)(v).

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

§ 4-3-10.

Addresses implementation?
Yes

Administrative duties and responsibilities are described in § 4-3-70 through § 4-3-140.

Enforcement provisions?
Unclear

Enforcement provisions mostly apply to tax liability. Taxpayers are required to keep records for up to 3 years (§ 4-3-90); and assessment, penalties and interest are governed by § 4-3-160.

Evaluation component?
No

Requires extra investment?
No

Code context and ordinance history

Chapter 4 (Revenue and Finance), Article 3 (Sales Tax); section 20 (General Provisions). Ordinances: Prior code, § 4.52; Ord. No. 11, § 1, 2015, 11-10-2015