Food and beverages consumed on-site

From the 2024 DOR Tax Exemption Study

82.19.050(4) - Food and beverages consumed on-site Description Food and drink sales for consumption on the seller's premises or at an adjacent eating area (e.g., a food court at a shopping mall) are exempt from litter tax. Purpose Recognizes that food and drinks consumed on the seller's premises generally do not contribute to the litter problem. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $1.272 $1.318 $1.363 $1.408 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $1.208 $1.363 $1.408 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the retail sales growth rate reflected in the Economic and Revenue Forecast Council's March 2023 forecast. Data Sources - Department of Revenue, Excise tax data - Economic and Revenue Forecast Council, March 2023 forecast Additional Additional Information Information Category: Tax base Year Enacted: 2003 Primary Beneficiaries: Rest