SB 6186 - DIGEST

     Finds that the procurement and distribution of groceries, general merchandise, products, and commodities that are necessary or useful in the retail grocery business incur different tax costs, depending upon the means chosen to procure and distribute such inventory.  Independent grocery stores have organized themselves into cooperatives to gain volume-buying power that enable them to benefit from the economies of scale.

     Declares an intent of the legislature to provide these grocery distribution cooperatives the same tax treatment enjoyed by vertically integrated grocery chains.