Bundled Transactions

6.1. When an item subject to the Sales Tax rate or the Use Tax rate of 6% is sold with an item subject to Sales Tax rate or the Use Tax rate of 5%, for a single non-itemized price, the purchase amount is subject to the Sales Tax rate or the Use Tax rate of 6%.

6.1.1. Example: Selling a pizza, breadsticks and a 2-liter bottle of soda all for the purchase price of $14.99 (the pizza and breadsticks are Prepared Food and subject to the rate of 6%, and the bottle of soda is a Food Item and subject to the rate of 5%), the transaction is taxable at the rate of 6% of the purchase price, unless the price of the bottle of soda is separate from the price of the pizza and breadsticks. If separately itemized the soda would be taxable at the rate of 5% and the pizza and breadsticks at 6%.

6.1.2. Example: Popcorn prepared by the seller and sold with a drink and candy for one price is a bundled transaction subject to the 6% rate. However, if the popcorn, drink (if sold in a cup) and candy are sold individually, the popcorn and drink (in a cup) are subject to the 6% rate while the candy is subject to the 5% rate.

APPENDIX A. FOOD ITEMS

The Sales Tax rate and the Use Tax rate of 5% applies to the sale of food and food ingredients listed below if sold unheated, without eating utensils provided by the seller and the seller is not the manufacturer.

All food sold through a vending machine that is not a prepared food.
Baby food
Bakery items (including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas).
Baking chocolate (whether liquid, powder, or solid) Baking soda or other forms of leavening agents Beverages containing greater than 50% fruit or vegetable juice or containing milk, milk products or milk substitutes Broths and bouillons (whether liquid, instant, freeze dried, or cubes) Butter Candy and confections including breath mints Cereal and cereal products Cheese Chewing Gum Chip dip Chocolate covered nuts Cocoa Coconut (whether whole, shredded, sweetened, processed or raw) Coffee and coffee substitutes (coffee beans, ground coffee, freeze dried coffee, coffee in brewing bags and instant coffee) Condiments Cooking oil Cooking wine (that exceeds alcohol content of .5%, that is intended for use in cooking and that is not an alcoholic beverage) Dairy products Deli items when sold unheated by weight or volume as a single item Dietary supplements Dried fruit Eggs and egg products or substitutes Extracts and flavorings intended as a cooking ingredient Fish and fish products (including all other forms of seafood) Flour (including wheat, whole wheat, rye, corn, rice, barley, buckwheat, soy or other forms of milled grains or nuts) Food coloring Food sold by a seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries) Food sold unheated by weight or volume as a single item Food only sliced, repackaged, or pasteurized by the seller such as meat from a deli counter, sliced and wrapped for a customer Frozen meals such as pizza or french fries Fruit and fruit products (whether fresh, frozen, canned or dehydrated, but excludes fruit on salad bars) Fruit juices (including juices with 50% or less fruit juices) Gelatins (whether powdered or prepared) Gravies Herbs (seasonings) Honey Ice except block or dry ice (which remain taxable at 6%) Ice cream (including prepackaged novelties) Jams and jellies (including marmalades and preserves) Ketchup Lard Margarine Marshmallows (including marshmallow crème) Meat and meat products (whether fresh, frozen, cured, canned, or dehydrated) Meatloaf - uncooked Milk and milk products Mustard Nuts (including salted nuts) Olive oil Packaged popcorn Pasteurized eggs Peanut butter Pepper Pickles Popsicles Powdered drink mixes (including sweetened mixes) Pumpkins except pumpkins decorated at the time of sale (which remain taxable at 6%) Relishes Salad dressings and mixes Salad purchased for resale and repackaged in smaller containers by the seller unless heated and/or sold with eating utensils Salads or other deli dishes unless heated and/or sold with eating utensils Salt except rock salt (which remains taxable at 6%) Sauces Seasonings Sherbets and sorbets Shortenings Soups Snack chips and pieces (includes potato chip or crisp type chips, corn chips, pork rinds, pretzels and trail mixes) Spices Sandwich spreads Soft drinks in bottles and cans Sugar, sugar products and sugar substitutes Sunflower seeds Syrups (including molasses and dietetic syrups and similar products) Tea (bags, leaves, or instant only) Vegetables and vegetable products (whether fresh, frozen, canned or dehydrated, but excludes food on salad bars) Vegetable oils Water

APPENDIX B. PREPARED FOOD ITEMS

The Sales Tax rate and the Use Tax rate of 6% applies to the sale of prepared food items listed below if prepared by the seller:

All food sold in a heated state or heated by the seller Bakery items if sold with eating utensils provided by the seller Bakery items sold in a heated state Cold soups, casseroles, beans, potatoes, etc.
Combined raw meats - that do not require cooking Drinks prepared by the seller (coffee, tea, etc.) Fried chicken Frozen yogurt dispensed as cones, sundaes, etc.
Fruits cut and combined by the seller (fruit tray) Ice cream novelties, cakes or pies Ice cream or ice milk dispensed as cones, sundaes, etc.
Marinated raw meats - that do not require cooking Marinated raw seafood - that do not require cooking Party trays Rotisserie chicken Salad greens mixed by the seller Salads and deli items if heated and/or sold with eating utensils Sandwiches Soups, casseroles or meals sold warm Warmed nuts Vending machine sales of hot coffee, hot chocolate or other hot foods

APPENDIX C. OTHER ITEMS

The Sales Tax rate and the Use Tax rate of 6% applies to the sale of the items listed below:

Alcoholic beverages and nonintoxicating beer Cocktail mixes (dry or liquid) Cooking utensils Liver Oils Lozenges Over the counter medicines Paper products Pet food and supplies Soap and soap products Tobacco and tobacco products Tonics Toothpaste and mouthwash