Tax & Accounting Blog

New York Provides Guidance on Taxability of Food

Indirect Tax, Sales and Use Tax April 19, 2011

New York has food on its mind this week. The Empire State has released a veritable smorgasbord of publications relating to food and beverages including one devoted solely to the sandwich. You might be interested to learn that a burrito is considered a taxable sandwich in New York. Purchasing that burrito for resale? Think again. Sandwiches are not eligible for the resale exemption.

Here is a list of the new publications available on the State’s website. Grab a snack and enjoy!

  • Sales by restaurants, taverns: New York Sales Tax Bulletin TB-ST-806, 04/13/2011
  • Sales And Use Tax — Beverages: New York Sales Tax Bulletin TB-ST-65, 04/13/2011
  • Sales And Use Tax — Sandwiches: New York Sales Tax Bulletin TB-ST-835, 04/13/2011
  • Sales And Use Tax — Candy and confectionery: New York Sales Tax Bulletin TB-ST-103, 04/13/2011
  • Sales And Use Tax — Convenience stores and bodegas: New York Sales Tax Bulletin TB-ST-135, 04/13/2011
  • Sales And Use Tax — Dietary foods and health supplements: New York Sales Tax Bulletin TB-ST-160, 04/13/2011
  • Sales And Use Tax — Food and beverages sold from vending machines: New York Sales Tax Bulletin TB-ST-280, 04/13/2011
  • Sales And Use Tax — Food and food products: New York Sales Tax Bulletin TB-ST-283, 04/13/2011
  • Sales And Use Tax — List of taxable and exempt foods and beverages: New York Sales Tax Bulletin TB-ST-525, 04/13/2011