How is prepared food defined for sales tax purposes?

A food item is considered prepared food if it meets one of the following qualifications:

• It is sold in a heated state or heated by the seller,
• It contains two or more food ingredients mixed together by the seller for sale as a single item, or
• The vendor who sells it also provides eating utensils, such as plates, knives, forks, spoons, glasses, cups, napkins, or straws.

 See Important Notice 17-21 for more information.