N.J. Admin. Code § 18:24-12.3

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:24-12.3 - Receipts subject to sales tax

(a) Sales tax is imposed on the receipts, including any cover, minimum, entertainment, or other charge, or the value of a coupon, from every sale of prepared food of any nature either sold by restaurants, taverns, bars, cafeterias, and other food establishments in this State (except as provided in this subchapter), or sold by caterers.

(b) Examples of establishments engaged in the sale of food and drink that are required to collect the tax on sales of prepared food include:

Cafes	Fast food operators	Pizzerias
Cafeterias	Fish stores that also	Restaurants
Carry-out	sell fish cooked to	Sandwich shops
restaurants	order	Snack bars
Caterers	Food sellers in work	Juice
Coffee bars and tea	places	bars
parlors	Hamburger and hot	Sports/entertainment
Convenience stores	dog stands	arena food sellers
Delicatessens	Ice cream stands	Sushi bars
Diners	Ice cream trucks	Taverns, grills, and
Drive-in restaurants	Lunch bars, counters,	bars
and rooms
Lunch trucks
Mall food courts
Oyster and clam bars

(c) Sales of food and drink through vending machines are subject to sales tax. (see N.J.A.C. 18:24-16 and 17)

N.J. Admin. Code § 18:24-12.3

Amended by 48 N.J.R. 824(a), effective 5/16/2016