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Sales of Food at Public Markets

A vendor's premises include property owned or controlled by the vendor and made available primarily for the use of patrons. If a public market provides eating facilities for the use of any vendors in the market:

  • Food vendors who conduct substantial grocery or market businesses are required to collect the tax on sales of food intended for consumption at these facilities.
  • Other food vendors in the market are required to collect the tax on all their sales.

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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