Food / Non-Taxable |
Non-food / Taxable |
| Bottled Water (including carbonated, distilled, and mineral) | Water (sweetened including artificially) |
| Tea (hot or cold, unsweetened) | Tea (sweetened including artificially, instant) |
| Coffee (cold or hot, unsweetened) | Coffee (sweetened instant coffee products) |
| Coffee (with milk or milk product) | Soda Pop |
| Fruit Juice (50% or more) | Fruit Juice (less than 50%) |
| Vegetable Juice (50% or more) | Vegetable Juice (less than 50%) |
| Ice (crushed, cubes) | Ice (large blocks used as a refrigerant) |
| Milk and milk products (including ice cream) | Naturally or artificially sweetened drinks (i.e. Snapple) |
| Non-alcoholic beer | Alcoholic beverages, drink mixes (excluding drink mixes with milk products) |
| Drink Mixes (if mix also contains milk, a milk product, or a milk substitute, or contains more than 50% of fruit/vegetable juice by volume) | Drink Mixes (if mix is artificially/naturally sweetened) |
| Soy products | Sports/Energy Drinks (i.e. Gatorade ®, Powerade ®) |
| Extracts (i.e. vanilla, peppermint, almond) | Vitamins |
| Candy, gum, breath mints | Breath strips, tooth-whitening gum |
| Items purchased with Food Stamps | Pet food |
| Bakery Items (i.e. cake, cookies, pastry) | Canning supplies (jars, cans, etc.) |
| Chips and similar snacks | Paraffin wax |
| Baking Ingredients | Charcoal, kindling wood |
| Hot Chocolate (including sweetened) | Lighter fluid |
| Meat Jerky | Cough drops |
| Nuts (all types, candy coated, honey roasted) | Cod Liver Oil |
| Popcorn (instant, candy coated) | Antacids |
| Pudding/Jell-O | Over-the-counter-drugs |
| Condiments (ketchup, mustard, etc) | Nicotine Gum |
| Baking ingredients | Gelatin Capsules |
| Food Coloring | Grenadine |
| Cereals and cereal products | Root beer |
| Sugar and sugar substitutes | Diet drugs and dietary supplements |
| Tonic Water (non-sweetened) | Tonic Water (sweetened) |
| Popsicles (liquid or frozen) | Mineral Oil |
| Sno-Cones | Powdered Drinks (i.e. Tang®, Kool-Aid®) |
| Protein Drinks | Lemonade |
| Cooking oils (vegetable, canola, olive, etc.) | |
| Non-alcoholic Sparkling wine (50% of juice or more) | Non-alcoholic sparkling wine (sweetened beverage with less than 50% juice) |
Coupons
Manufacturer coupons do not reduce the taxable amount of the sale. Therefore, sales tax is calculated before the reduction of the manufacturer coupon.
Food Stamps
Items purchased with food stamps are non-taxable.