The state tax is dropping 2 cents per dollar, to 3 percent from 5 percent, on food items in supermarkets. The state is basing the reduction on what's eligible to buy under the federal food coupon and stamp program.

York County shoppers will pay 4 percent, which includes the 1 percent tax for road improvement projects.

The sales tax issue came up last session in the General Assembly. State lawmakers voted in May to cut taxes on owner-occupied homes and make up the money by raising the sales tax by a penny on June 1, 2007. To relieve the burden on the state's poorest residents, the reduction in sales tax on food was enacted.

What's included in the reduced tax?
• Food staples, such as milk, bread and produce • Food intended to be eaten at home, such as snacks, cereal, beverages, canned and frozen foods, and seasonings • Cold items, such as salads and sandwiches, intended to be eaten at home • Seeds and plants that grow food

What's Not
• Hot foods that are ready to eat, such as what's found at the hot food bar at some grocery stores • Alcoholic beverages • Hot, ready-to-drink beverages, such as coffee • Tobacco • Vitamins and medicines • Pet food • Non-food items, such as paper products, cleaners and health and beauty items