FAQs - Sales and Use Tax

What items are considered "food" for sales tax purposes?

“Food” means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. “Food” does not include alcoholic beverages, dietary supplements, soft drinks, or tobacco. Please refer to the information release Food Definition Change, ST 2004-01 for additional information.