Court Opinion

ID: 9883201
Source: CourtListenerOpinion
Date Created: 2023-10-06 01:38:24.81825+00
Date Added: 2024-06-11T07:48:16.051604
License: Public Domain

[¶ 45.] KONENKAMP, Justice,
joins this dissent, except for the postscript.
APPENDIX
INITIATED MEASURE
The following initiated measure was proposed by petition for submission to the voters. This initiated measure will not become effective unless approved by majority vote.
Initiated Measure I
Title: An act to exempt food from sales and use taxes.

Full Text of Initiated Measure I:

*506WE, THE UNDERSIGNED qualified voters of the state of South Dakota, petition that the following proposed law be submitted to the voters of the state of South Dakota at the general election on November 2, 2004 for their approval or rejection pursuant to the Constitution of the State of South Dakota. The substance of the proposed law is as follows:
Be it enacted by the people of South Dakota.
An act to exempt food from sales and use taxes.
Section 1. That chapter 10-45 be amended by adding thereto a NEW SECTION to read as follows:
There are exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts from the sale of food.
Section 2. That § 10-45-1 be amended by adding thereto four NEW SUBDIVISIONS to read as follows:
“Food,” and “food ingredient,” any substance, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion or chewing by humans and is consumed for its taste or nutritional value. The term, food, does not include alcoholic beverages, tobacco, soft drinks, candy, or prepared food;
“Soft drinks,” any nonalcoholic beverages that contain natural or artificial sweeteners. The term, soft drinks, does not include any beverage that contains milk or milk products, soy, rice or similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume;
“Candy,” any preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops, or pieces. The term, candy, does not include any preparation containing flour and does not require refrigeration;
“Prepared food” any:
(a) Food sold in a heated state or heated by the seller;
(b) Two or more food ingredients mixed or combined by the seller for sale as a single item. The term, prepared food, in this subsection does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code as of January 1, 2003, so as to prevent food borne illnesses; or
(c) Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.
Section 3. That chapter 10-46 be amended by adding thereto a NEW SECTION to read as follows:
There are exempted from the provisions of this chapter and the computation of the tax imposed by it, the gross receipts from the sale of food.
Section 4. That § 10 — 46-1 be amended by adding thereto four NEW SUBDIVISIONS to read as follows:
“Food,” and “food ingredient,” any substance, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion or chewing by humans and is consumed for its taste or nutritional value. The term, food, does not include alcoholic beverages, tobacco, soft drinks, candy, or prepared food;
“Soft drinks,” any nonalcoholic beverages that contain natural or artificial sweet*507eners. The term, soft drinks, does not include any beverage that contains milk or milk products, soy, rice or similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume;
“Candy,” any preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops, or pieces. The term, candy, does not include any preparation containing flour and does not require refrigeration;
“Prepared food” any:
(a) Food sold in a heated state or heated by the seller;
(b) Two or more food ingredients mixed or combined by the seller for sale as a single item. The term, prepared food, in this subsection does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code as of January 1, 2003, so as to prevent food borne illnesses; or
(c) Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.
The effective date of this repeal will be July 1, 2005.