Connecticut State Department of Revenue Services

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Ruling 89-171

Meals

This Ruling has been superseded by PS 2019(5)

The sales of food products are exempt from sales and use tax. Meals sold by an eating establishment or caterer are excluded from the food product exemption. Meals are defined by section 12-412(13) of the Connecticut General Statutes, as amended by Public Act No. 89-251, as "food products which are furnished, prepared or served in such a form and in such portion that they are ready for immediate consumption."

Section 12-412(13) of the Connecticut General Statutes defines eating establishments as follows:

"Eating establishment" means a place where meals are sold and includes a restaurant, cafeteria, grinder shop, pizzeria, drive-in, fast food outlet, ice cream truck, hot dog cart, vending machine, refreshment stand, sandwich shop, private or social club, cocktail lounge, tavern, diner, snack bar, or hotel or boarding house which furnishes both lodging and meals to its guests.

Grocery stores are not included in the definition of eating establishments. Accordingly, grocery stores are not deemed to be selling meals unless the grocery stores provide an eating area for customers.

LEGAL DIVISION

October 30, 1989