Sales - Food


Most food and drink sold by an eating establishment is taxable unless a specific exemption applies. This includes bars, restaurants, food trucks, and retailers or others who sell prepared food or drinks.

Prepared Food Sales

Any food prepared by the seller or sold with eating utensils provided by the seller is taxable. For more information, see Prepared Food.

Catering Sales

Catering services are taxable, including:

  • Charges for delivery, preparation, or services
  • Drinks
  • Food
  • Rentals of chairs, tables, tablecloths, and tableware

Personal Chef Services

Charges for a personal chef to prepare food, when the customer provides the food and food ingredients, is not taxable.

Gift Certificates and Gift Cards

Gift certificates and gift cards are not taxable when sold. When a gift certificate or gift card is redeemed, charge sales tax on any taxable portion of the purchase. Apply the amount of the gift certificate or card as a cash payment.