[jessriedel]

The original idea was to reduce the regressive effects of sales tax by making basic necessities tax free. Coffee, ground beef, and potatoes are considered basic, but having someone prepare your food for you is a luxury. This general philosophy based on need has been around for decades (centuries?), and it was not originally motivated by getting to people to "eat less processed foods" or other health reasons. Of course, since then all sorts of changes have been made for a variety of reasons.