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Ruling 90-63



Whether farm stands and farmers' markets are treated as "sellers of meals" under Bulletin No. 17 entitled "Taxability of Meals" and therefore, required to collect sales tax on their sales.


Farm stands, roadside stands, farm markets and farmers' markets are not considered to be "sellers of meals" as set forth in Bulletin No. 17. As a result, the sale of farm originated products at such stands and markets, including eggs, cider, fresh fruits and vegetables in season, honey , maple syrup, and milk and dairy products are not subject to sales tax.

However, the sale of specialty items, such as seasonal flowers, horticultural plants, foliage plants and Christmas trees and wreaths are subject to sales tax because they are sales of tangible personal property.

When farm stands expand their operations to include a wide variety of products for sale to consumers, they would be operating as a "convenience store" and therefore, would be a seller of meals under Bulletin No. 17. While the Department would look at each operation on a case-by-case basis, the sale of non-farm originated food products, meats, and commonly-used household products would clearly establish an operation as a convenience store.

James F. Meehan

August 15, 1990