Commissioner of Revenue Take Out/Delivery Restaurant

Taxable

• All hot food, sandwiches and salads packaged for off premise consumption
• non-factory sealed beverage items
• Cooked food types that are combined with other food products and sold as a warm or hot meal or "warm or hot home meal replacement" package

Non-Taxable

• Foods that are cooked and then chilled in accordance with health and food handling regulations but packaged for home consumption