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Departments A-F
Commissioner of Revenue
Consumer Tax
Meals Tax Guidelines
Specific Meals Tax Examples
Take Out/Delivery Restaurant
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
Bakery
Buffet
Caterer
Delicatessen
Fast Food Chain/Restaurant
Grocery/Convenience Store
Ice Cream/Frozen Yogurt Shop
Sporting Arena/Movie Theater
Take Out/Delivery Restaurant
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