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  Sales tax on meals
  Question
 

Q. Is the sale of a meal subject to sales tax?

  Answer
 

A. The sale of all meals, regardless of cost, is subject to sales and use taxes. Meals include:

  • All food and beverages sold for human consumption at the seller's location; and
  • Food products ordinarily sold in such form and portions that are ready for immediate consumption at or near the location of the seller. This includes prepared foods, prepackaged foods, hot foods, and foods heated on the premises for the purchaser.

A meal may be a full dinner or it may be a single item. Meals are subject to sales and use taxes whether they are served at the location of the seller, delivered to the purchaser's location, or sold on a "take out" basis. See PS 2002(2), Sales and Use Tax on Meals

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
 
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