Meals & Beverage Tax Information

Instructions for preparing Meals & Beverage Schedule A Tax Form.

Enter the amount of local sales tax for each delivery location. If you have a single location and do not deliver food or beverage items all 1% local tax will be reported for the city/town of your physical location.

(1) "BEVERAGE" means all non-alcoholic beverages, as well as alcoholic beverages, beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor.

(2) "MEAL" means any prepared food or beverage offered or held out for sale by an eating and/or drinking establishment for the purpose for being consumed by and person to satisfy the appetite and which is ready for immediate consumption. All such food and bevergae, unless otherwise specifically exempted or excluded herein shall be included, whether intended to be consumed on the seller's premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper or by some other name, and without regard to the manner, time, or place of service.

(3) "EATING AND OR DRINKING ESTABLISHMENTS" means and includes restaurants, bars, taverns, lounges, cafeterias, lunch counters, drive-ins, roadside ice cream and refreshment stands, fish and chip places, fried chicken places, pizzerias, food and drink concessions, vending machines, or similar facilities in amusement parks, bowling alleys, clubs, caterers, drive-in theaters, industrial plants, race tracks, shore resorts or other locations, lunch carts, mobile canteens and other similar vehicles, and other like food at tables, chairs, or counters or from trays, plates, cups or other tableware or in parking facilities provided primarily for the use of patrons in consuming products purchased at the location.