An eating establishment that establishes and maintains adequate records on each transaction to show that certain sales are not sales for immediate consumption, sales of prepared foods, hot foods, cold foods, meals, or sandwiches, may collect tax only on those sales otherwise taxed under this regulation. Hot Foods are taxable. Hot or kept above room temperature at the point of sale. Examples of hot foods taxable at point of sale are hot coffee and cocoa. Cold or frozen to be heated on the premises of the seller in a microwave oven or other heating device.
Cold foods are taxable.
Meals that are not specifically included above do not qualify for purchase with food coupons and therefore do not qualify for this exemption. Alcoholic beverages do not qualify. Cooking wine and wine vinegar are not considered alcoholic beverages. Tobacco does not qualify. Items not intended for human consumption do not qualify.