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MS 2002

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Volume 2 - Supplemental Nutrition Assistance Program (SNAP) MS 2002 – R. 6/15/26 – OMTL – 698 Use of SNAP Benefits

Eligible households may use their SNAP benefits to purchase eligible food items in stores and at farmers’ markets that are authorized by the United States Department of Agriculture (USDA), Food and Nutrition Administration (FNA) to accept benefits.

A. Federal law does not allow sales tax to be charged on food purchased with SNAP benefits.

1. For items purchased with a combination of SNAP benefits and cash, sales tax can only be charged on the taxable items purchased with cash. 2. All complaints from participants about sales tax being charged on taxable items purchased with SNAP benefits should be reported to:

Kentucky Department of Revenue

501 High Street

Frankfort, KY 40601 3. Complaints should include the name and address of the grocer, what you are disputing, by stating the type of tax involved, the tax periods affected, all disputed tax notice number(s), items on which sales tax was charged; and, if available, attach a copy of the sales receipt. 4. Individuals filing a complaint do not have to reveal their name or address.

B. The following items can be purchased with SNAP benefits:

1. Food items intended for home preparation and consumption; 2. Seeds or plants to grow food intended to be consumed by the household; and 3. Nonalcoholic beverages.

C. The following items cannot be purchased with SNAP benefits:

1. Alcoholic beverages, including "non-alcoholic" beer; 2. Household products such as soap, paper products, and cleaning supplies; 3. Hot foods (such as cooked food from a grocery store deli) or food products prepared for immediate consumption, except as provided in MS 2004; 4. Tobacco products; and 5. Any other nonfood products.

D. SNAP benefits on the Electronic Benefit Transfer (EBT) card cannot be used to pay on credit accounts; this includes accounts where retailers have allowed recipients to charge eligible food purchases.