Effective January 1, 2003, the state sales tax rate on food for home consumption, electricity, natural gas and water sold for residential use will be reduced from 3.9% to 2% and will be eliminated as of July 1, 2003. Items such as bottled water, vitamins, ice, and alcoholic beverages are not included in the exemption and will remain taxable at the regular 4% rate. (Revenue Informational Bulletin 02-020, December 6, 2002)