Florida – Taxability of Liquid Coffee Concentrate

1/28/2013

SALT Report 2083 – The Florida Department of Revenue issued a technical advisory regarding the taxability of liquid coffee concentrates.  The Taxpayer requested guidance regarding whether its liquid coffee concentrate qualifies as food under Section 212.08(1), F.S.

The statute states that certain food products intended for human consumption are exempt from sales tax.  Qualified food products are defined as “edible commodities, whether processed, cooked, raw, canned, or in any other form, which are generally regarded as food.”  Coffee and coffee substitutes are included in this definition.

Accordingly, the Department determined that liquid coffee concentrates qualify as a food product and are exempt from sales and use tax as provided in Section 212.08(10, F.S.

For Further Information:

Florida Department of Revenue – Technical Assistance Advisement, No. 12A-029