A State Sales Tax of five percent (5.00%) shall be made applicable to all retail sales, except as otherwise provided below.
A State Sales Tax of one percent (1.00%) shall be made applicable to all retail sales of non-prepared foods.
No State Sales Tax shall be made applicable to retail sales of petroleum-based gaseous fuels.
No State Sales Tax shall be made applicable to retail sales of petroleum-based liquid fuels.
No State Sales Tax shall be made applicable to retail sales of prescription drugs.
