What sales by convenience stores are subject to the Hospitality Tax?

All sales of food and beverage items that are prepared or modified by the establishment for immediate consumption are subject to the Hospitality Tax. Generally, sales of all deli and bakery department items by a grocery store would be subject to the tax. More.

All sales of food and beverage items that are prepared or modified by the establishment for immediate consumption are subject to a two percent (2%) Hospitality Tax. Prepackaged items that a customer heats at his option would be excluded from the tax. Generally, sales of all deli and bakery department items by a grocery store would be subject to the tax.

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