Does sales tax apply to purchases of food for off-premises consumption?
“Eligible food and beverages” mean any food item found in the federal Food Stamp Act of 1977, as amended, 7 U.S.C.A. 2012 (g), as such Act existed on January 1, 1996, whether or not the food was prepared for off-premises consumption. State tax and local option taxes are not due on these transactions EXCEPT any local option tax with an effective date before October 1, 1996 (MARTA, SPLOST, LOST). The local option tax(es) under Article 2A (Homestead Local Option Tax) is exempt. The City of Atlanta municipal is collected on the sale of eligible food.
