Commissioner of Revenue<br>Take Out/Delivery Restaurant

Taxable

  • All hot food, sandwiches and salads packaged for off premise consumption
  • non-factory sealed beverage items
  • Cooked food types that are combined with other food products and sold as a warm or hot meal or "warm or hot home meal replacement" package

Non-Taxable

  • Foods that are cooked and then chilled in accordance with health and food handling regulations but packaged for home consumption