(a) There are exempt from the tax imposed by this chapter all sales for which the
consideration is a voucher issued under the Special Supplemental Food Program for
Women, Infants and Children, codified in 42 U.S.C. § 1786, and any subsequent federal legislation. If consideration other than such vouchers is used in any sale, that portion of such
sale shall be fully taxable.
(b) If not required by federal law, this exemption shall not be implemented and shall
have no effect.
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