Maryland Comptroller Issues Tips on Sales Taxability of Food

The Maryland Comptroller April 1 issued tips on sales and use taxability of food. Sales of food are taxable unless the food is sold by a person operating a substantial grocery or market business for consumption off the premises and isn’t taxable prepared food. The sale of snack food items by a substantial grocery or market business for consumption off the premises or snack food sold through vending machines isn’t taxable. The tips include information on: 1) taxability of purchases of disposable paper products by restaurants, federal food stamps, coupons and menu club tickets, and cover and gratuity charges; 2) ...