Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Frequently Asked Questions About Sales of Food and Beverages

1 - Are sales at a bakery considered grocery or market food items?

Yes. However, when calculating if a business meets the 10 percent threshold for a substantial grocery or market business, you may not include sales of single servings, heated or prepared food or sales to be consumed on the premises.



 
Links for Food and Beverages FAQs
Taxpayer Assistance
Business Tax FAQs
Sales and Use Tax
Food and Beverages FAQs
  q1 - Are sales at a bakery considered grocery or market food items?
  q2 - Are caterers required to collect the tax?
  q3 - Are there any other exemptions?
  q4 - Does "food" include everything that is edible?
  q5 - How are federal food stamps treated?
 
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