Taxpayer Service Division
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.
- Cooking wine
- Chocolate for cooking and baking
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.