Section 45 IAC 2.2-5-43 - Food for immediate consumptionAuthority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 43.
(a) Sales of food which ordinarily is sold for immediate consumption at or near the premises of the seller are taxable even though such food is sold on a "take-out" or "to go" order basis and is actually bagged, packaged, or wrapped and taken from the premises of the seller. Where and when the customer actually eats such food is immaterial. Accordingly, sales through a grocery store, salad bar, bakery, or delicatessen and by restaurants, cafeterias, lunch counters, drive-ins, roadside ice cream and refreshment stands, fish and chip places, fried chicken places, pizzerias, food and drink concessions, or similar facilities, of meals, sandwiches, hamburgers, hot dogs, french fries, fried chicken, fish and chips, pizza, potato salad, cole slaw, popcorn, sundaes, cones and cups of ice cream, milk shakes, soft drinks, and similar ready-to-eat food and beverage items are taxable regardless of whether sold by such establishments for consumption on the premises or on a "take-out" or "to go" basis.(b) Any food which is cooked to the order of the purchaser, or food which is cooked and maintained at or near the cooking temperature prior to sale, or prepared food which is sold by the piece rather than by weight or for immediate consumption is taxable.Department of State Revenue; Ch. 5, Reg. 6-2.5-5-20 c (040); filed Dec 1, 1982, 10:35 am: 6 IR 49; filed Aug 6, 1987, 4:30 pm: 10 IR 2636