Charging Sales Tax on Cottage Foods
Bakery Items
"Ready-to-eat food is typically taxable even when it is sold “to go.” Tax is not due, however, on bakery items (regardless of size, whether whole pies, for example, or individual portions) when sold without plates or eating utensils."
Selling Only Tax-Exempt Foods?
If you are only selling tax-exempt items, you are not required to obtain a Sales & Use Permit!
Candy and Snacks
Candy and snack foods are typically taxable. Click the candy cane to visit the Comptroller's site and view a list of examples of foods that are taxable and non-taxable.
Contact the Comptroller
Contact the Comptroller with all questions regarding sales tax. You are responsible for verifying all information regarding taxable foods.
