Deli Owner Loses Bid to Avoid NY Sales Tax on Party Platters

Party platters sold by a Buffalo, N.Y., deli are prepared foods subject to sales tax, not exempt ingredients, a state tax tribunal ruled in an opinion posted Thursday.

Tailgate Deli owner Todd Neupert sought to avoid a sales tax bill of more than $12,000 for platters sold from 2017 to 2019. The New York Tax Appeals Tribunal rejected his arguments, holding that “the preparation work done by petitioner in creating the platters differentiated the deli trays from the same items sold separately at food stores not primarily in the business of selling prepared foods.”

• The platters included sliced meats and ...