What snack food items are affected?
A. The specific items on which the tax was imposed in 1992, and on which it has now been repealed, are: potato chips and sticks, corn chips, pretzels, cheese puffs and curls, pork rinds, extruded pretzels and chips, popped popcorn, nuts and edible seeds and mixtures which contain any of these items. Q. How can a business decide if this change affects them? A. As a rule of thumb, if you had to charge tax on food items sold at your business before July 1, 1997, then you must continue to charge sales tax on all food items sold, including snack food items. If your business was exempt from charging sales tax on food items (milk, orange juice, etc.) before July 1, 1997, your sales of food items continue to be exempt, including the sale of snack food items. Q. How do I determine if my business should charge the sales tax on these snack food items? A. The tax normally applies to all sales of food except for sales of food by a substantial grocery or market business for consumption off the premi
