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Purchases of Disposable Paper Products by Restaurants

Purchases of paper plates, bowls, cups and lids by a food server for use as containers for food sold are entitled to the resale exclusion. This exclusion applies whether the food sold will be consumed on or off the premises. The tax does apply, however, to a food server's purchases of disposable containers and wrappers made available for discretionary use and to all purchases of disposables such as napkins, straws, utensils and stirrers which are not in the nature of containers.

Links for Sales of Food
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
Sales of Food
  Food and Beverages FAQs
  Taxable Items at Special Events
  Vendor Sales of Food at Public Markets
  Taxes on Disposable Paper Products
  Mandatory Gratuities and Service Charges
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