In conjunction with an agritourism event, a farmer may sell food to the attendees that they have cooked using their own farm produce. To the extent the prepared food is made entirely from the farmer's own produce or agricultural products and the charges for the prepared food are separate from any charges for the agritourism events or activities, the sale of the prepared food is exempt from sales tax.
If the prepared food contains any components or ingredients that are not produced by the farmer, other than water, sugar, salt, pectin, or preservatives, the charges for the prepared food are subject to the 7% state sales tax plus the local sales tax rate in effect in the farmer's jurisdiction. In addition, combining the charge for non-taxable prepared food with the charge for the agritourism event or activity will result in a "bundled" charge that is subject to sales tax. Also, sales of beverages at the agritourism event, such as soft drinks, beer, tea, etc., that are not produced by the farmer are subject to sales tax.