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Frequently Asked Questions About Sales of Food and Beverages

2 - Are caterers required to collect the tax?

Yes. A caterer serving food at a customer's premises must collect the tax on the food sold. A caterer must collect the tax in this situation even if the caterer also conducts a substantial grocery or market business.



 
Links for Food and Beverages FAQs
Taxpayer Assistance
Frequently Asked Questions
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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