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.