New York State Tax Department
tax.ny.gov › pubs_and_bulls › tg_bulletins › st › food_sold_by_food_stores.htm
Food and Food Products Sold by Food Stores and Similar Establishments
When food that is exempt from tax is sold in combination with a taxable item for a single charge (such as cheese and a cutting board), the entire charge is subject to sales tax. Other examples are trail mix containing chocolate candy, and children's prepackaged lunches containing deli meat, crackers, and a candy bar sold for a single charge.
TaxCloud
taxcloud.com › home › all states › new york
Sales Tax in New York (NY) 2025: Rates, Compliance, Thresholds
June 16, 2025 - See the New York Department of Taxation and Finance website for more information about local and state rates or use the New York sales tax rate guide to find the local tax rate in specific localities. What people generally mean by the New York food tax is the sales tax exemption that New York state provides on food and grocery purchases.
New York City Business
nyc-business.nyc.gov › nycbusiness › description › sales-tax-on-processed-food
Sales Tax on Processed Food
Most food sold in New York State is not taxed. But there are some exceptions.
Just found out today, in New York they have a tax for bagels but only if they are sliced.
a cut bagel constitutes prepared food, or a sandwich if you will, and in New York, prepared food and sandwiches are taxed NY is not alone here; my state doesn't tax "groceries", but does charge normal sales tax on "prepared meals" -- the Costco chickens are taxed, but the raw ones aren't. More on reddit.com
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March 18, 2023Is there any logistical reason why restaurants in NYC couldn't show prices on the menu that factor in tax?
Sure, some do. Most don’t because America. If place A has $20 burgers but no tax on menu, and Place B has $23 Burgers with taxes, it will drive people to place A. More on reddit.com
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December 18, 2024Question to the experts on collecting Sale Tax in NYS on prepared food at a social club
We are a 501C organization Are you ALSO an exempt organization with NYS? 501c3 doesn't automatically translate to a tax exemption in NY. Either way, based on Pub 843, it seems like these may be taxable as they are frequent, regular, and continuous, so this would constitute a "restaurant, tavern, or other establishment" – even if conducted by an exempt organization. https://www.tax.ny.gov/pdf/publications/sales/pub843.pdf More on reddit.com
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April 24, 2024Why don't bodegas/delis charge tax on the things you purchase?
NYC doesn't tax most grocery items (e.g. non-prepared foods) since everyone has to eat and they don't want to add a tax burden to feeding their voters. This explains it: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/listings_of_taxable_and_exempt_food.htm Also, what others have noted is likely true (tax included in price and/or tax is not collected on cash sale). What's also likely is that merchants in NYC are applying tax where it isn't required. I've been to bars where they include tax in the price if you pay cash and they add an additional 8.875% if you pay with a card. More on reddit.com
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July 8, 2018TaxJar
taxjar.com › resources › blog › food › is food taxable in new york?
Is food taxable in New York? - TaxJar
April 11, 2025 - New York handily provides a listing of taxable and tax exempt food and beverages in Tax Bulletin ST-525. Prepared food is generally subject to sales tax in New York. This includes restaurant meals, but also meals sold by a deli or bakery.
Westlaw
govt.westlaw.com › nycrr › Document › I50f2203ccd1711dda432a117e6e0f345
View Document - Unofficial New York Codes, Rules and Regulations
SUBCHAPTER A. SALES AND USE TAXES · PART 528. EXEMPTIONS ... (1) Food and food products, except candy and confectionery, when sold for human consumption, are exempt from sales and compensating use tax.
Commenda
commenda.io › new york grocery tax
2026 Guide to Grocery Tax in New York for Food Businesses
December 5, 2025 - Some grocery items are fully exempt, while prepared meals are subject to the standard New York state sales tax of 4%, plus any applicable local taxes. In certain areas, the combined state and local rate can reach as high as 8.875%, making compliance ...
Hands Off Sales Tax
handsoffsalestax.com › nyc-sales-tax-food
NYC Food Sales Tax: What's Taxed and What’s Exempt
May 5, 2025 - This combined rate applies to various transactions within the five boroughs of New York City. However, certain items are exempt from sales tax, such as unprepared and packaged food, medicine, diapers, and some clothing and footwear under $110.
Legal Information Institute
law.cornell.edu › lii › state regulations › new york codes,rules,and regulations › n.y. comp. codes r. & regs. tit. 20 - department of taxation and finance › chapter iv - sales and use and other miscellaneous taxes › subchapter a - sales and use taxes › n.y. comp. codes r. & regs. tit. 20, ch. iv, subch. a, pt. 527 - taxable transactions › n.y. comp. codes r. & regs. tit. 20 § 527.8 - sale of food and drink
N.Y. Comp. Codes R. & Regs. Tit. 20 § 527.8 - Sale of food and drink | State Regulations | US Law | LII / Legal Information Institute
A take-out establishment sells 10 pieces of chicken, six rolls and one pound of potato salad as a meal for three persons and charges one price for the package. A sale of this type is taxable in full. ... (i) All charges by caterers selling food or drink who provide serving or assistance in serving, cooking, heating or other services after delivery are taxable.
City of New York
nyc.gov › site › finance › business › business-nys-sales-tax.page
New York State sales and use tax
Sales tax - applies to retail sales of certain tangible personal property and services. Use tax - applies if you buy tangible personal property and services outside the state and use it within New York State.
Sales Tax Institute
salestaxinstitute.com › home › resources › food and sales tax: let’s dig in
Food and Sales Tax: Let’s Dig In | Sales Tax Institute
October 30, 2024 - Generally speaking, prepared foods, such as meals sold at restaurants or ready-to-eat items, are taxable, while unprepared foods, like groceries, are often exempt from sales tax. However, the specifics can get a little tricky.
Paperchase
paperchase.ac › home › understanding nyc restaurant tax: what every restaurant owner needs to know
Understanding NYC Restaurant Tax: What Every Restaurant Owner Needs to Know - Paperchase Hospitality Accountancy
January 24, 2025 - Navigating NYC’s restaurant tax maze can be tricky, but it’s crucial for owners to understand that this sales tax constitutes 8.875% of the gross receipts from every taxable sale.
New York State Tax Department
tax.ny.gov › pubs_and_bulls › tg_bulletins › st › sales_by_restaurants.htm
Sales by Restaurants, Taverns, and Similar Establishments
The sale of a pound of bologna, a pound of cheese, and a loaf of bread by a grocery store is not taxable. But when these items are made into and sold as a sandwich, they become a taxable food item, whether the purchaser eats the sandwich where it is sold or takes it to eat somewhere else.
Taxually
taxually.com › blog › sales-tax-on-food-a-state-by-state-guide
Taxually - Sales Tax on Food: A State-by-State Guide
October 22, 2025 - Is food taxable in your state? This guide breaks down sales tax rules for groceries, hot meals, and prepared food across all 50 states.
New-york-city-travel-tips
new-york-city-travel-tips.com › home › everything you need to know about sales tax, tips and extra fees in nyc
Everything you need to know about sales tax, tips and extra fees in NYC
March 24, 2023 - You must add 8.875% to the price ... Transportation District (MCTD - nonapplicable to clothing and footwear). Some products are exempt from taxes. That is the case with food (except in restaurants and fast food), medicines, ...
Sauce
getsauce.com › home › how to navigate sales tax for your new york restaurant
Restaurant Sales Tax in New York
August 9, 2024 - The State of New York imposes a sales tax on most goods and services, including selling prepared food and beverages in restaurants. As of 2024, the combined sales tax rate in New York City is 8.875%, encompassing state, city, and MCTD (Metropolitan Commuter Transportation District) taxes.
TaxValet
thetaxvalet.com › guides › new-york-sales-tax
New York Sales Tax Guide
August 23, 2024 - ... Per the NYSDTF website, sales and use tax is applied to tangible personal property (unless specifically exempt), select services, food and beverages sold by restaurants, hotel occupancy, and certain admission charges and dues.
Kintsugi
trykintsugi.com › blog › new-york-food-tax
Navigating New York Food Tax in 2025 | Kintsugi
Restaurants, fast food chains, and cafes must charge sales tax on all prepared meals, including takeout, dine-in, and delivery orders. • Self-service salad bars and hot buffets are taxable.
Avalara
avalara.com › blog › en › north-america › 2016 › 03 › restaurant-customers-save-money-on-new-york-sales-tax-by-getting-items-to-go.html
New York food sales tax: What’s taxable and what isn’t? - Avalara
September 18, 2025 - In some cases, qualifying food is exempt from sales tax when customers take it off-site. Those same items, when consumed in the restaurant, would be taxed at the standard New York state sales tax rate of 4 percent, plus any local taxes.
Tim Hart
irstaxpros.com › home › understanding ny restaurant sales tax compliance
Understanding NY Restaurant Sales Tax Compliance - Tim Hart
October 18, 2025 - Food is usually not taxable at the state level in New York. For example, ingredients sold at grocery stores are exempt from sales tax. However, restaurants are subject to different rules since they sell prepared food.
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