Selling Food and food-related products/Beverages

If you plan to be in the business of selling food and/or beverages, you may be subject to transaction privilege (sales) tax/licensing under one or more of the following tax classifications: Restaurants and Bars, Retail, and/or Use Tax. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here. (24)

The restaurant classification is comprised of the business of operating restaurants, dining cars, dining rooms, lunchrooms, lunch stands, soda fountains, catering services, mobile food trucks, or similar establishments where articles of food or drink are sold for consumption on or off the premises.