Inspired by the front page story in today's Albany Times Union, Food ready to eat on a plate? It's taxable
In New York State:
Food Item is///Tax Exempt if///Taxable if
Cold cuts///sliced and sold by weight///arranged on food platter
Pizza///frozen, refrigerated, unheated///heated
Hot dog///refrigerated (packaged)///served on a bun or heated
Fish///sold unheated///heated or served in a sandwich
Bread///sold by the loaf (whole or sliced)///served with a bowl of soup
Bananas///sold whole, individually or by the bunch///peeled or sliced as part of a fruit platter
Bagel///sold by quantity (whole or sliced)///toasted, buttered, or with cream cheese
Salad mix///packaged in bag///from a self-serve salad bar or prepared and arranged on a plate
Ice cream///sold in a container by weight (including hand-packed pints, quarts, etc.)///made-to-order cone or sundae
Macaroni salad///packaged and sold by weight///served with a sandwich, served in a tray as a side dish or on a plate, or from a self-serve salad bar
Chicken wings///sold unheated///sold heated
More fun explanations of the New York State sales tax law re food sold by food stores.
for food retailers.
for specific products and services.
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