Florida DOR Issues Revised Guidance on Sales Tax for Concession Stand Sales

The Florida Department of Revenue (DOR) issued revised guidance regarding sales tax on concession sales. The publication provides rules for taxing concession stand sales at venues such as arenas, stadiums, fairs, and similar locations, establishing that sales of food, drinks, tobacco products, and other items priced at 10 cents or more are generally taxable. Exemptions include drinking water in containers, sales by qualified religious institutions and veterans’ organizations, and certain nonprofit fundraisers that meet specific conditions, including a limit of two events per 12-month period, each lasting fewer than 31 consecutive days. The guidance also provides provisions allowing schools and ...