Sales Tax on Processed Food

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Taxation and Finance, Department of State
Generally, food and food products sold by food stores are exempt from sales tax. However, there are exceptions.

A NYS Department of Taxation and Finance bulletin explains what kinds of food are subject to sales tax and which are exempt when sold by food stores and similar establishments, including supermarkets, grocery stores, convenience stores, etc.

Additional resources relating to sales of food and beverages in other circumstances (e.g., sales by restaurants, sales from vending machines, or sales of candy or sandwiches) are listed at the end of the bulletin.

Please note that New York State tax laws are subject to change. 




For more information, contact:

NYS Department of Taxation and Finance
Sales Tax Registration Unit
W.A. Harriman Campus, Building 8
Room 431
Albany, NY 12227-0155
Phone: (518) 485-2889
Website: http://www.tax.ny.gov/

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