Commissioner of Revenue<br>Bakery

Taxable

  • All sandwiches (hot or cold)
  • Non-factory sealed beverages

Non-Taxable

  • Factory sealed soft drinks and bottled water alone
  • Cakes, doughnuts, brownies, rolls, muffins, loose or prepackaged cookies, pastries, chips and the like
  • Whole or half pies and cakes