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lunch, snack, dinner, supper or by some other name, and without regard to the manner, time, or place of service. Person. The word "person" means partnerships and bodies corporate as well as individuals, and for purposes of this article shall include officers, employees and members of any partnership and body corporate, or who are under a duty to perform any act required by this article. Sec. 35-407. Levied; amount. There is hereby imposed and levied on each person a tax, at the rate of six and one-half (61/2) percent on the amount paid for meals purchased, in or from any food establishment, whether prepared in such establishment or nor, and whether consumed on the premises or not. Sec. 35-407.1. Exemptions; limits on application. (a) The tax imposed under this article shall not be levied on factory- prepackaged candy, gum, nuts and other items of essentially the same nature served for on or offpremises consumption. (b) The tax imposed under this article shall not be levied on the following items when served exclusively for off premises consumption: (1) Donuts, ice cream, crackers, nabs, chips, cookies and factory-prepackaged items of essentially the same nature; (2) Food sold in bulk, For the purposes of this provision, a bulk sale shall mean the sale of any item that would exceed the normal, customary and usual portion sold for on-premises consumption (e.g., a whole cake, or a gallon of ice cream. A bulk sale shall not include any food or beverage that is catered or delivered by a food establishment for off-premises consumption. (3) Alcoholic and non-alcoholic beverages sold in factory-sealed containers. (4) Any food or food product purchased with food coupons issued by the United States Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants and Children. (5) Any food or food product purchased for home consumption as defined in the federal Food Stamp Act of 1977, 7 U.S.C. Sect.2012, as amended, except hot food or hot food products ready for immediate consumption.