What transactions are exempt from the Food and Beverage Tax?
Products that are prepared off-site in packages ready for retail sale and not for immediate consumption. Examples of products that are exempt from the Food and Beverage Tax include, but are not limited to:
• Pre-packed pizzas or other frozen food products sold in a grocery store or convenience store.
• A can of soda or a six-pack of beer from a cooler or convenience store.
• General grocery items such as bread, milk, and eggs that are in their original packaging and not prepared for immediate consumption.

Show All Answers

1. Which type of businesses must collect and pay the Food and Beverage Tax?
2. On what sales must I collect and pay the Food and Beverage Tax?
3. What transactions are exempt from the Food and Beverage Tax?
4. What is the tax rate?
5. Do I have to register my business as a prepared food facility subject to the tax?
6. How do I show this tax on my retail receipts?
7. What form must I use to report the Food and Beverage Tax?
8. Where do I file my return?
9. When is my monthly Food and Beverage Tax Return and tax payment due?
10. How do I file if I have more than one site?
11. Must I file the Food and Beverage Tax Return even if I have no sales to report?
12. What if I do not file and pay by the due date?
13. Who is liable for payment?
14. What other communities impose a Food and Beverage Tax?