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Last Updated: 8/4/2017

Food at Schools

Pre-Kindergarten through 12th grade schools

All food and drinks served at pre-kindergarten through 12th grade schools are not taxable. This exemption also applies to non-school events (such as a wedding or party).

Concession stands

Sales by a concession stand on school premises are not taxable.

Administrative Offices

Prepared food and drink sales in administrative offices located off the school premises are taxable. (The offices are not part of the school.)

Colleges, universities, and private career schools

Meals served to students at colleges, universities, and private career schools are taxable. For more information, see Fact Sheet 111, Schools – Sales and Purchases.

Vending machines

Starting July 1, 2017, the only taxable food sold through vending machines at a school is prepared food, soft drinks, candy, and dietary supplements. Previously, all food sold through a vending machine was taxable. For more information, see Sales – Vending Machines and Entertainment or Amusement Devices.

< Governments and Exempt Organizations  Taxable Purchases and Use Tax >
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