Sales Tax on Processed Food | City of New York

About

State Taxation and Finance, Department of

Generally, food and food products sold by food stores are exempt from sales tax. However, there are exceptions.

A NYS Department of Taxation and Finance bulletin explains what kinds of food are subject to sales tax and which are exempt when sold by food stores and similar establishments, including supermarkets, grocery stores, convenience stores, etc.

Additional resources relating to sales of food and beverages in other circumstances (e.g., sales by restaurants, sales from vending machines, or sales of candy or sandwiches) are listed at the end of the bulletin.

Please note that New York State tax laws are subject to change.

Additional resources

Food and Food Products Sold by Food Stores and Similar Establishments

Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishment

Sales by Restaurants, Taverns, and Similar Establishments

Filing New York State Sales Tax Returns

New York State Sales and Use Tax

Quick Reference Guide for Taxable and Exempt Property and Services

Corporation Tax Resource Center

NYS Department of Taxation and Finance

Address
Sales Tax Registration Unit

W.A. Harriman Campus, Building 8

Room 431

Albany NY 12227-0155

Website http://www.tax.ny.gov/

Phone (518) 485-2889