Commissioner of Revenue Grocery/Convenience Store

The tax applies to the sale of prepared food and beverage items from the delicatessen section operated within grocery and convenience stores


  • All sandwiches (hot or cold), all hot foods, hot dogs, salad bar items sold from a salad bar, single serving salads, non-factory-sealed beverages, fountain beverages, cups of hot coffee or chocolate
  • Frozen or chilled factory-packaged, single serving sandwiches, burritos, and the like, sold in an establishment that provides a heating device


  • Factory-sealed beverages such as beer and wine (For off-premise consumption), factory-sealed soft drinks and bottled water alone
  • Meats and seafood, sold by the pound at stores that provide employee-operated steam cooking at no additional charge
  • Single and bulk servings of fruit
  • Cakes, doughnuts, brownies, rolls, muffins, loose or prepackaged cookies, pastries, chips and the like
  • Foods that are cooked and then chilled in accordance with health and food handling regulations but packaged for home consumption