Secondary transportation

From the 2024 DOR Tax Exemption Study

Det. No. 15-0196, 36 WTD 164 (March 31, 2017) 167 (2)(b)(i) “Prepared food” means: (A) Food sold in a heated state or heated by the seller; (B) Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food; or (C) Two or more food ingredients mixed or combined by the seller for sale as a single item, except: (I) Food that is only cut, repackaged, or pasteurized by the seller; or (II) Raw eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer . . . . (ii) “Prepared food” does not include the following food or food ingredients, if the food or food ingredients are sold without eating utensils provided by the seller: (A) Food sold by a seller whose proper primary North American industry classification system (NAICS) classification is manufacturing in sector 311, except subsector 3118 (bakeries),6 as provided in the "North American industry classification system -- United States, 2002"; (B) Food sold in an unheated state by weight or volume as a single item; or (C) Bakery items. The term “baker