The Bring Your Own Bag Law exempts certain paper carryout bags used at restaurants from being taxed. Restaurants must not collect the tax from customers for paper bags that (1) are given to a customer to take prepared or leftover food or drink from a restaurant, (2) contain prepared food provided at the drive-through window of a restaurant, (3) are provided at a mobile food truck that contains prepared food, and (4) are provided for food delivery that is collected by a third party delivery service to carry the purchased item.