Okla. Admin. Code § 710:65-13-574

Current through Vol. 42, No. 3, October 15, 2024

Section 710:65-13-574 - [Effective until 9/14/2025] Exclusions from prepared food

There are some items of prepared food that are exceptions to the rule and are not taxed as prepared food.

(1) Food that contains raw eggs, fish, meat, or poultry products that require cooking after the sale to prevent food-borne illnesses and food the customer generally cooks or heats after the sale. Food that would be fully taxable prepared food because two or more ingredients were mixed or combined by the seller, or because the food was at some time heated by the seller, is not taxable when additional cooking is required (as opposed to just reheating) by the customer prior to eating.

(2) Food that is only cut, repackaged, or pasteurized by the seller. For example, meat from a deli counter that is sliced and wrapped for a customer, or fruit sliced by the seller and packaged into containers or onto platters for sale.

(3) Food sold in an unheated state by weight or volume as a single item and eating utensils are not provided by the seller.

(4) Food sold by food manufacturers.

(5) Food that ordinarily requires additional cooking to finish the product to its desired final condition. Food that would be fully taxable prepared food because two or more ingredients were mixed or combined by the seller, or because the food was at some time heated by the seller, are subject to the state sales tax rate of 0% when additional cooking is required (as opposed to just reheating) by the customer prior to eating. For example, at a specialty store, a customer purchases a take-and-bake pizza. If eating utensils are not provided by the specialty store, the take-and-bake pizza is not taxed as prepared food.

Okla. Admin. Code § 710:65-13-574

Adopted by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 7/15/2024, exp. 9/14/2025 (Emergency)