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Bulletin #31

Taxpayer Service Division
Rev. 5/90

Retail Sale of Food and Nonfood Products

The items listed below are examples of classes or groups of food and nonfood products.

The following are taxable*:

  • Animal and pet food
  • Alcoholic beverages
  • Carbonated beverages including carbonated water, soda, ice cream sodas, carbonated fruit juice drinks, nonalcoholic beer and wine
  • Candy, mints, chewing gum
  • Candy and carob-coated nuts and raisins
  • Mixers for alcoholic drinks
  • Smoking tobacco and smokeless tobacco
  • Toothpaste and mouthwash
  • Food coloring
  • Nonedible cake decorations

* Items which are purchased with food stamps are not subject to the Sales and Use Tax.

Non taxable:

  • Cooking wine
  • Chocolate for cooking and baking
  • Ice

Please see Bulletin #17, Revised May, 1990, for further information on the taxability of food products. Bulletin #17 explains which food items are subject to the Sales Tax on meals.