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.


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