Commissioner of Revenue<br>Delicatessen

Taxable

  • All sandwiches (hot or cold)
  • Salad bar items sold from a salad bar
  • Soups

Non-Taxable

  • Sliced meats/cheeses sold by the pound
  • Salads (potato salad, macaroni salad) sold by the pound
  • Party/gift baskets that include meats/cheeses sold by the pound
  • Party trays
  • Crackers, prepackaged chips, cookies and the like