A meal may be a full dinner or it may be a single item. Meals are subject to sales and use taxes whether they are served at the location of the seller, delivered to the purchaser’s location, or sold on a takeout basis.

Examples of Taxable Meals: Food for immediate consumption constituting taxable meals includes, but is not limited to:

Sandwiches, grinders, and wraps

Popsicles, ice cream cones, cups, sundaes, and other individual servings of frozen desserts unless sold in factory prepackaged multi-unit packs

Ice cream, frozen yogurt, and other frozen desserts sold in containers of less than one pint

Salads sold at salad bars

Lettuce or greens-based salads sold in containers of 8 ounces or less

Salads that are not greens-based (macaroni, potato, pasta, fruit, etc.) sold in containers of 8 ounces or less

Donuts, muffins, rolls, bagels, and pastries (5 or fewer)

Cookies sold loose (5 or fewer when cookies are sold by quantity, or less than 8 ounces when cookies are sold by weight)

Pies or cakes by the slice

Prepackaged or factory-sealed bags or packages of 5 ounces or less of chips, popcorn, kettle corn, nuts, trail mix, crackers, cookies, snack cakes, or other snack foods, unless sold in factory prepackaged multi-unit packs

Pizza, whole or by the slice

Cooked chicken sold by the piece, including buckets of chicken, and whole cooked chickens

Cooked ribs sold by the piece or portion and whole racks of ribs

Hot dogs served on a bun or heated

Bagels that are individually prepared

Soup sold in containers of 8 ounces or less, unless sold in factory prepackaged units

Smoothies

Meal replacement bars

All beverages provided with the sale of a taxable meal

Food sold at a hot buffet

Food that is cooked to order

Popcorn, kettle corn, nuts and any other snack foods that are kept warm for purchase

Items such as salads, side dishes, and rolls, when sold as part of family pack meals typically including, whole chickens or buckets of chicken, when prepared and sold for immediate consumption, even when the items exceed the weight or quantity limits specified above.

Taxable Drinks:

Beer, including nonalcoholic beer

Fruit juices, sweetened beverages, soft drinks, and soda

Carbonated water

Coffee or tea (ready to consume, hot or iced)

Distilled alcohol such as brandy, rum, whiskey, gin, vodka, and tequila

Fountain drinks of any kind

Hard cider

Kombucha tea, and other naturally carbonated beverages

Malt liquor

Milkshakes

Hot chocolate

Syrup-flavored crushed ice drinks

Wine