- Condiments
- Disposable Bibs
- Disposable Utensils
- Disposable Napkins
- Disposable Tablecloths
- Moist Hand Towelettes
- Disposable Placemats
- Salt & Pepper
- Stirrers
- Straws
- Toothpicks Served in Food
- Tray liners
Taxable Purchases
Purchases of tangible personal property made by food preparers are subject to sales tax. These items include, but are not be limited to the following:
- Dishes
- Cleaning Supplies
- Maintenance Supplies
- Furniture
- Cooking Utensils Appliances
- Linens
- Silverware
- Guest Checks
- Office Supplies
- Menus
- Serving Trays
- Uniforms Safety Products
- Disposable Gloves
In some cases, purchased products may be used for both taxable and exempt purposes, for example plastic wrap, which may be used to wrap products sold to customers but also used to cover and store food. In this situation, it is the responsibility of the food preparer to account for the tax based on the percentage that is used for taxable purposes and pay the use tax directly to the State.
Additionally, if a food product does not qualify as a “grocery staple”, the food preparer must provide a resale certificate to the supplier in order to purchase these items without paying sales tax.
For Further Information: