Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(a) IN GENERAL—FACILITIES FOR CONSUMPTION
550.0104 Form Suitable for Consumption on Premises. For purposes of Regulation 1603, food sold in a "form suitable for immediate consumption" on the seller's premises includes a pint (or any other size smaller than a quart) of cole slaw and ice cream. Food products that require further processing are not in a form "suitable for immediate consumption." For example, barbecue sauce in an 18 ounce bottle purchased "to go" is a food product requiring further processing. 3/27/85.