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PS 2019(5), Sales and Use Taxes on Meals has been revoked


Please refer to Announcement 2019(10)


As a general rule, meals currently taxed at 6.35% will be taxed at 7.35% starting October 1, 2019. At grocery stores this only includes meals sold in eating areas, prepared sandwiches and hot or iced coffee or tea. Policy Statement 2002(2) describes the agency's current policy on taxable meals.