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Sales of Food at Special Events

All sales of food within an area to which an admission is charged are subject to tax. If there is no admission charge, the tax applies to all sales with the following exceptions:

  • Sales of food (other than taxable prepared foods) by a person operating a substantial grocery or market business where the food is intended for consumption off the premises are not taxable;
  • Sales of food, including taxable prepared foods, by religious organizations, volunteer fire companies and veterans organizations for consumption on the premises.
  • Sales of food by non-profit vendors that do not provide food consumption facilities are exempt. Food consumption facilities include tables, chairs, booths, counters and stands. Facilities do not include parking lots alone.

For more information regarding admissions, see the Admissions and Amusement Tax section of our Web site.



 
Links for Sales of Food
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
Sales of Food
  Food and Beverages FAQs
  Taxable Items at Special Events
  Vendor Sales of Food at Public Markets
  Taxes on Disposable Paper Products
  Mandatory Gratuities and Service Charges
 
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