Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014

Sales and Use Tax Annotations

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550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0185


550.0185 Pints, Quarts and Half-Gallons of Ice Cream. For the purpose of the 80/80 rule, items sold in a quantity of less than a quart (e.g., a pint or a cup) are considered "furnished in a form suitable for consumption on the seller's premises" even though these products are sold on a "take-out" or "to go" basis. This is a standard rule applicable to many items including, but not limited to, ice cream, milk, yogurt, and salads. As such, sales of a pint of ice cream on a "to go" basis are subject to tax. 8/22/90.