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Frequently Asked Questions About Sales of Food and Beverages

3 - Are there any other exemptions?

Yes. Sales of food to patients in a hospital when the food charges are included in the regular room rate are exempt. Sales of food and beverages on vehicles operating in interstate commerce are exempt. In addition, the tax does not apply to a sale of crabs for consumption off the premises where sold. Sales of seafood to be consumed off the premises where sold are also exempt if the seafood is not prepared for immediate consumption.

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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