Does your state have a tax on food?

[CTyankee]

I mean all food, not just junk food and not food eaten in a restaurant.

Over the weekend, for the first time since I've lived in CT, I heard the mention of a tax on food as one of several choices we have to get the state in the black again. I was appalled. In what decent society do you even MENTION such an immoral idea?

[BlueJac]

1. The United States

[slackmaster]

2. No sales tax on groceries.

Or on prescription medications.

[spanone]

3. yep, damned near 10% on everything here in tennessee

cars to crackers

9.44%

Tennessee shoppers pay highest sales tax rate in U.S.

Feb 3 (Reuters) - Shoppers in Tennessee, California, Arizona, Louisiana and Washington state pay the highest retail sales tax rates, according to a report released on Thursday by the Tax Foundation.

The organization, which analyzes federal and state tax trends, said 34 states allow localities to charge their own sales taxes, which can boost the amount levied on purchases.

It averaged local-option sales taxes and added them to state rates to find that shoppers in Tennessee face the highest sales tax rate, at 9.44 percent. In California and Arizona the combined rates are above 9 percent as well, while in Louisiana the sales tax is 8.69 percent and in Washington it is 8.64 percent.

Five states do not have a statewide sales tax, the foundation added.

http://www.reuters.com/article/2011/02/03/usa-states-salestaxes-idUKN0315185220110203

[CTyankee]

8. Why do the people of TN put up with it?

Don't the churches raise a fuss? I know TN is a pretty religious place...doesn't the Bible talk about the immorality of a "salt tax"?

[spanone]

11. it's a cruel tax...

it's rarely even a point of discussion in politics...

[CTyankee]

35. Why isn't it? A food tax affects everybody.

[Lasher]

86. Because it's regressive, so rich people like it.

Rich people hate progressive taxes, such as federal income taxes. They think it's mean if they are forced to pay anything near their fair share. Or for that matter, any share at all.

Edit: Tennessee's combined state and average local sales tax is 9.41%, the highest in the nation.



Tennessee has a low state income tax rate, but not low enough to justify the highest sales tax in the nation.

[defendandprotect]

100. K/R -- NJ is nuts!!

[walldude]

19. Because they have no state taxes?

I'm pretty sure Tenn has no state taxes.

[Lucinda]

37. No state tax and electricity USED to be fairly cheap.

It has jumped horribly the past two years.

[Dappleganger]

68. Neither does FL but we also have no food tax.

But dear lord do we get hit with permit fees for our autos.

[customerserviceguy]

74. I know that WA does not have an income tax

And the last time I looked, there was no tax on groceries, either.

[spanone]

80. correct, state tax is minimal here

[cynatnite]

48. We have no state tax...

We save money by driving to VA for our groceries since it's only a few miles.

[peace13]

4. No in OHio. n/t

[Statistical]

5. VA does. 5% sales tax on everything (except meds I think).

Food was reduced to half that 2.5% in 2005 but prepared food (restaurants, fast food, etc) boosted to 10.5%.

Personally I think multiple tiers is more confusing. VA also has a 3.75% income tax. I would rather see ALL sales tax go away and simply boost the income tax to say 10% with progressive brackets (or whatever % is needed to be revenue neutral).

[William769]

6. No in Florida.

[BonnieJW]

7. In Virginia.

We pay sales tax at the grocery store.

[Pisces]

9. Taxing soda, and snack foods has been mentioned. I don't have

a problem with it, because this is not food. No one is talking about taking vegetables, meat and milk.

Taxing garbage is not indecent or immoral.

[William769]

10. who decides whats garbage?

Some people eat junk because it's cheaper.

[Pisces]

13. junk food, aptly titled would be considered garbage. If it were more expensive

more people would choose to eat healthier foods. Junk food is the cause of many leading health problems today, adding to our health care costs as a country. If soda is taxed, I could care less, there is no nutritional value in drinking soda.

[William769]

17. I agree with you but I still say people eat junk because it's cheaper and also as a necessity.

If prices goes up on junk food some people may not eat at all, thats just a fact of life.

[sad sally]

34. The soda pop makers are flooding the tv with the "no tax on food" ads

Last November in Washington all this ad money effectively eliminated the tax on soda and some candy by inferring the horrible State legislature was trying to tax other food, which was a lie. This State doesn't have a cost added on (5 or ten cents) when you buy the stuff, so the streets and highways are littered with pop and beer cans.

These lie ads implied that Nalley's chili would be one of those foods taxed. So, after it failed what did Nalley's do? They closed down their plant in Tacoma and put about 160 people out of work. Guess they spent all their money defeating the bill and had to move to another State or country with lower wages and probably got a tax reprieve wherever they went to boot.

[CTyankee]

18. See, this is the problem. If the poor eat junk because it is cheaper,

how does it make sense to put on tax on healthy foods, making it even FURTHER out of the reach of the poor?

Another problem with junk food is that when a generation knows only about the junk food and not the fresh food that some of the forebears knew about, it creates whole generations of people nutritionally challenged and ignorant. The simple peasant foods of the "old country" are forgotten.

[William769]

28. in Florida we do not have tax on any food.

I cannot afford to buy raw vegetables, meat is a luxury in my household. I am not alone. Who's going to buy the healthy foods for us? I eat what the money in my wallet allows me to eat and until people get off their high horses and realize that this is a bigger dilemma than they want to believe it is , they will continue to be the ignorant ones.

[CTyankee]

It is a horrible situation. Good, fresh food is very expensive.

Just hubby and me here and we've progressively spent more and more on just simple foods. Even clipping coupons and buying on sales doesn't do much to help. We still do get some relatively cheaper local fish, but we've pretty much given up on most red meat. Brown rice is a pretty good bargain (store's own brand) which helps stretch a meal.

We do eat less, but while I can happily go with smaller meals, my husband struggles with the idea.

[roody]

79. Dried beans are not expensive, nor is rice.

[bobbolink]

131. Not everybody can subsist on nothing but carbs. If you can, fine,.... but it isn't healthy for

everyone.

[femrap]

84. I can buy a pound of

carrots for 99 cents. Buy a jar of natural peanut butter (Krema's) for $1.99 and dip the carrots into the peanut butter. It's good and half way healthy. No one who is poor should be purchasing soda pop. Water washes all the toxins from one's body. Drink it. Milk isn't good for you. Once you are weaned from your mother, you shouldn't be looking for another animal's teat to drink from.

You'd be surprised at all the LIES that the food industry sells to people.

Do you have Aldi's grocery stores? I got a huge bunch of celery for 69 cents last week. Get some carrots, potatoes, onions, and a cheap cut of meat and make a wonderful pot roast. Or use chicken instead. Or just the vegetables.

I have pinched pennies my entire life...yet I have studied nutrition and there is a way to eat healthy yet save money.

On Wednesday, meats are marked down....especially sirloin because it browns so quickly. Talk to the people in your produce and meat departments...they know all the ins and outs of what to buy and when.

I grew up on a farm with grandparents who lived through the First Depression....people today are so f*cking spoiled and lazy. No one wants to cook or take the time to LEARN something about nutrition, prices, and recipes.

HEALTHY EATING CAN BE DONE ...... EVEN IF YOU'RE POOR. I do it.

First thing to do: STOP BUYING PROCESSED FOODS and BUY EVERY FRUIT/VEGETABLE THAT IS ON SALE. EXPERIMENT. And get the Sunday paper and clip coupons.

[CTyankee]

104. We do have an Aldi's but it is inconvenient to my home. However, I'm going

to take another look.

Any meat I buy has to be on sale. We eat lots of chicken and local fish.

but produce has gotten so expensive, especially in these colder months.

[femrap]

113. You can sign up online

for their biweekly sales. See if it's worth a trip.

They get some of their stuff from Costco....the Kirkland brand. They take no credit cards....just debit and cash. Also one pays 25 cents for a cart and gets the 25 cents back when it is returned. Take your own bags...they do have empty boxes you can use.

Practically everything I buy has to be on sale or I just go without. And when it goes on sale, I stock up.

I have been told that I should be buying as much as possible since prices are headed way up in the coming months. Thanks to the FED printing all of this money. Commodity prices have surged....partially the reason for the Protests all over the world.

Damn Bernanke.

Good luck.

[CTyankee]

114. Well, I always pay cash for groceries and take reusable green bags.

Thanks for the tip of going on line to get their weekly specials. Since I am retired I have enough time to do it. I don't have a lot of storage space in my kitchen, tho, and hauling big bags of heavy cans is a problem for me.

I'll check them out!

[femrap]

121. I have a small

kitchen as well. I bought a skinny shelf unit that I use for canned goods. Made all the difference in the world. It's one of those plastic ones that is super easy to assemble. Hard to describe...but you can keep buying the tubing and add another shelf. Got it at Bargain Outlet.

I just make more trips from the car to the apartment with cans. They are heavy.

Aldi's also has great seasonal foods...like now they have valentine candy....lots of it from Europe since the owners are German. Oh, and if you don't like something, just take it back. They guarantee their quality.

And..their face creams, body wash, etc. are so cheap yet so good....no mineral oil in them like American products. I use their baby wipes to wash my face...172 wipes for $1.49. I think Pond's charges over $5 for 30 of them. And my face feels great. Next I want to try their shampoo. Body wash is great.

I'm addicted to their Red Pepper Hummus...8 oz. for $1.69. Cost of living is less in Dumfukistan (Ohio) so you might see a bit higher price. I use their toilet paper and paper towels (not produced by the Koch Bros.)

I can't believe it took me so long to discover them.

When they have a good sale advertised on something....go quick, it sells out fast...well, at least here in Dumfukistan.

Enjoy! They should hire me to do marketing...I could use the job.

[jtrockville]

123. Right on femrap.

I made a big batch of tomato sauce Sunday with homemade pasta (a few eggs + a few cents worth of unbleached flour). Used the leftover tomato sauce tonight with polenta: corn grits in bulk are C.H.E.A.P.

No need to spend lots of money to eat healthy.

A big "thank you" to my depression-era gramma, who taught me how to cook.

[femrap]

126. I remember my grandmother

mixing food with her hands....like cake batter. I always asked if I could do it.

Homemade pasta....you're a dream come true. I remember making noodles...in fact I have my grandmother's rolling pin.

[Mother Of Four]

124. Right on the nose Femrap-

Right now I have my four kids and my eldest fiance living with us. Frugal cooking is awesome.

Potato and Mushroom chowder-

Celery
Potatos
Onion
Milk/cream
Mushrooms
Season to taste

Cook down the potatos to make a thick hearty sauce, saute the onions/cel/mushrooms in a pan. Perfect wintertime meal. Toss some fast corn bread in the oven and nom on down.
Freeze whats left and eat it for lunch. If you don't like just the chowder, toss some chicken in there. Or toss some white fish in there and make a fish chowder. It's super flexible.

Fresh fruit and veg are staples in our house. On the surface it SEEMS more expensive, but when you break down how satisfying prepared foods are- and how little you get in a box or bag package hands down cooking from scratch is cheaper. If people learn to conserve "drippings" and freeze them (What my mom in law calls it) for seasoning sauces and soups for later, and use veg to cook their meals they'll not only be eating healthier but they'll see their grocery trips start to stretch out some.

As an aside:I'm so proud of my kids, they hate going to eat dinner with friends now because their version of bread is what they like to call 'Balloon bread' Smack it with a hand, and eventually it pops back up to its white doughness because it's "spab" S-tuff P-osing A-s B-read.

Tonight we had hot ham sandwiches with onion and peppers, the rest of the mix is in the fridge and my girls will toss them on top of some rice they cook in the cooker for Breakfast tomorrow. They'll pack those suckers up and take them to school for lunch. (We don't eat box cereal, not even the so called "healthy" stuff.) The terrible thing is, we qualify for free and reduced lunches. But after seeing what they feed kids there, I can't let them. Besides, it doesn't cost much at all for them to pack it because they love the leftovers.

For instance, breakfast tomorrow. Brown rice in the cooker with honey and butter on top in the morning along with some fruit. Same rice under the left over ham mix from tonight. Tomorrow evening, cooking a bag of chicken leg quarters then parting out what we don't eat for soup the following night. The potato mash from tomorrow will be whisked into the broth for the soup as a thickener, the mixed vegetables- tossed in for good measure.

I have NO box sides in my pantry. NO canned veg. It's gotten to the point where I get sick to my stomach if I eat it because of all the preservatives in them. Yes, it takes longer to prepare because of chopping/seasoning/searing/roasting- but is 20 extra minutes really that much?
It's really sad that when my older girl took home economics, when they got to the cooking section she owned all the other kids in class. She went to the teacher after being given the assignment and basically said "Muffins? I've been baking those forever. Is there something else I can do?" The teacher told her no. I understand why, but she felt like she got nothing from the class.

Pleh....I've blathered on enough :hi:

[femrap]

125. Now you've made me

hungry! I enjoyed reading your post.

You're right...is 20 minutes really that much???

[bobbolink]

132. I love carrots and peanut butter, but I am really tired of the judgmentalism here.

Live and let live, you know?

[bobbolink]

32. Democrats have increasingly been promoting regressive taxes.

Until YOU protest, LOUDLY, and get everyone you know to do the same, it will continue, and yes, it will hurt poor people MOST.

[Pisces]

43. Poor people who don't have health insurance are the last people who should be drinking soda.

Sorry, but the more inconvenient you make purchasing soda the more someone will buy milk or orange juice. Soda has nothing to do with nutrition and therefore should not be considered a food
item. Tax away.

[bobbolink]

49. Thank you for playing authoritarian judge.

[Pisces]

59. An authoritarian would ban soda outright. Puting a 5 cent tax on the product stimm makes

it available for consumption. Sorry, but your argument fails.

[bobbolink]

61. Authoritarians are adept at rationalization.

[CTyankee]

45. Even here in liberal New Haven where we have some solid progressives

fighting the good fight, it is difficult to rouse the people who don't "see" what is happening. It was a group of Yale law students who, in the mid 1990s when welfare was changed, organized to get a Shaw's Supermarket in a poor, "food desert" part of town. The idea was not only getting better quality food for folks who weren't close to a supermarket, but also to hire people in the neighborhood as workers in the supermarket (at a time when women on welfare needed to get jobs). It was written up in the New York Times as the first city to do this. Shaw's has since closed all its operation in the state, but at last the building has been bought by Stop and Shop so the immediate community will once again have a decent source of food...

[bobbolink]

55. Kudos to them! However, until the rest of you get into the struggle, people will suffer.

It is time for people who call themselves Democrats to start taking this seriously enough to get active and organized, instead of complaining or ignoring, and waiting for someone else... students.... to do the work.

[CTyankee]

63. My husband is the Chair of the Homeless Commission here in New Haven.

He was formerly in charge of programs for the homeless in New Haven until he got laid off in 2009. He is more aware than many of the issues facing the poor. His former dept at City Hall, Community Services, has laid off the staff that help the most vulnerable -- the poor, the very young, the frail elderly, disabled -- in our city. It's a terrible situation. We just heard that Community Services will take another hit in lay offs this week along with public schools. We are sinking...

[bobbolink]

64. Yes, we homeless poeple ARE sinking. And there isn't likely to be much outcry from DU.

There are so many things people right here could do, but they won't.

Its not "sexy" enough.

[CTyankee]

65. I agree. We are active in politics at the local and state level. I wish my neighbors would

join in, and many do as many are government workers in my neighborhood, but we have newer people moving in and they need to know also. As we dig out from our mountain of snow, we will get back to our regular swing of things politically. More organizing, more protesting, more outcries...

In solidarity....

[bobbolink]

30. Thank you.

:applause:

I am so tired of self-appointed judges and juries.

[pam4water]

44. Junk food is cheaper because of the corn subsidies. It does seem a bit circular, now

that you mention it. Tax dollars go to make corn cheaper then cheaper food is taxed. Draconian and regressive.

[SoCalDem]

56. Processed non-essentials are junk food

soda
chips
cookies
specialty crackers (anything not a saltine)
....

Produce should be tax free
unsalted canned veggies should be tax free
plain rice should be tax free
whole turkeys/chickens should be tax free
ground beef, chuck, round should be tax free
un smoked pork (non ham) should be tax free
whole/half hams (bone-in) should be tax free
plain pastas should be tax free
block cheese should be tax free
non-flavored milk/buttermilk/plain cottage cheese should be tax free
frozen orange juice should be tax free
unsweetened, basic cereals should be tax free
peanut butter should be tax free
honey should be tax free
flour/sugar/corn starch/salt/pepper/vinegar, etc should be tax free


Basically, any food that your Great-Grandma would recognize should be tax free:)

Most others could (and maybe should) be taxed for being the convenience foods they are.

Most people would not need to be taxed on much, since those are the foods they may buy anyway, but the specialty/convenience foods and perhaps all imported foods should be recognized for what they are.. non necessary/luxury items.

I would even go a bit further and suggest that regular ole toilet paper should be tax free, since it is a necessity..

[LanternWaste]

117. A panel of nutritionists?

"who decides whats garbage?"

A panel of nutritionists?

[Staph]

24. In West Virginia,

we've had a tax on soft drinks for 60 years. The medical school at West Virginia University (teaching doctors, nurses, pharmacists, and dentists) was built and continues to be financed by one penny per liter on all flavored drinks (not including unflavored milk or pure fruit juices). That tax brings in about $15 million a year.

When I see that commercial with the lady whining about taking the soft drinks out of her poor children's mouths, I want to pop her a good one!

[elocs]

53. There might be some vegans who consider meat and milk to be indecent and immoral.

So, who gets to decide for someone else what is indecent or immoral? I know Republicans would love to decide that for all of us.

[bluestateguy]

115. As soon as you open that door, you have started a political football game

Tax this, tax that, don't tax this, don't tax that, and the lobbyists will be all over it trying to carve out exceptions for their products.

Tax cookies, don't tax crackers. Tax breakfast cereal, but only if it is sugary. That kind of thing.

[HereSince1628]

12. I grew up with that in northern Illinois,

I believe that groceries were taxed at about 4.25% at the time I was growing up. I think everything except stuff with federal excise taxes on it (gasoline, alcohol) got taxed the same. It was something that you learned to live with. In Wisconsin it wasn't that way, and there was talk of people going to Wisconsin for groceries...I suspect it was people who lived very very close to the border, because it wouldn't make a difference big enough to pay for that gasoline if they were more than 10 miles away from Wisconsin.

[CTyankee]

25. IIRC, last time I was in WI (2009), I remember being shocked at a tax tacked on to

to my grocery bill at a supermarket.

On edit: but I could be wrong. It could have been a tax on the wine I bought which we cannot buy in supermarkets in CT (that's a whole nother subject...you can't even buy beer in supermarkets on Sunday, ack!)

[HereSince1628]

31. Yes, I was talking about back in the 60's, some items remain exempt

http://www.tax-rates.org/Wisconsin/sales-tax

Exemptions to the Wisconsin Sales Tax:

Many states exempt or charge special sales tax rates to certain types of transactions. In general, items like alcohol and prepared food (AKA, restaurants) are charged at a higher sales tax rate, while necessities like groceries, clothes, and drugs are exempted or charged at a lower sales tax rate. The WI sales tax on cars, boats, and real estate may also vary by jurisdiction. Wisconsin's sales tax rates for commonly exempted categories are as follows:

Groceries: EXEMPT
Clothing: 5%
Prepared Food: 5%
Perscription Drugs: EXEMPT
Non-Prescription Drugs: 5%

Companies or individuals who qualify for a Wisconsin sales tax exemption must apply for a WI state sales tax exemption certificate by submitting a sales tax exemption application form to the Wisconsin revenue department. Sales tax exemption forms (as well as business sales tax id forms, sales tax returns, and the full Wisconsin sales tax code) can be downloaded from the Wisconsin Department of Revenue's website.
Wisconsin Sales Tax Law

Wisconsin allows counties and cities to charge up to an additional 0.6% local sales tax on all non-exempt purchases within their jurisdiction. As a result, the actual sales tax you pay in Wisconsin may vary between 5% and 5.6% depending on which county or city the sale is made in. You can get a full table of WI sales taxes by county online from the Wisconsin revenue department.
- - - - -

I am sure the issue for Wisconsin is parsed around the definition of "prepared food." It could include almost anything that is ready to eat that wasn't in it's "raw ingredient" state. In shopping I emphasize the unprepared outside isles (produce, meat, milk).

[HereSince1628]

38. Codes that cover food taxes in Wisconsin...

What food is taxable and what is exempt ?

In general, the sale of food for human consumption is exempt, with the following exceptions:

Candy

Dietary supplements

Prepared food

Soft drinks

Note: Sales of alcoholic beverages are taxable, but alcoholic beverages are not considered "food" for purposes of Wisconsin sales tax laws.

Section Tax 11.51(1), Wis. Adm. Code (November 2010 Register), provides the definition of “food and food ingredients” that is used for Wisconsin sales and use tax purposes.

Section Tax 11.51(2), Wis. Adm. Code (November 2010 Register), provides lists that include examples of taxable and exempt “food and food ingredients.”

Section Tax 11.51(3), Wis. Adm. Code (November 2010 Register), provides the definitions of “candy,” “dietary supplements,” “prepared food,” and “soft drinks” that are applicable for Wisconsin sales and use tax purposes.

Section Tax 11.87, Wis. Adm. Code, (November 2010 Register), provides examples illustrating the application of Wisconsin sales tax laws as it relates to sales of food and food ingredients in various situations.

[TheMightyFavog]

119. And our beer tax has not been raised since LBJ was in office!

:party::beer::party::beer:

[HereSince1628]

40. It's sort of ugly in its details...note the difference including a plastic spork makes

http://nxt.legis.state.wi.us/nxt/gateway.dll?f=templates&fn=default.htm&d=code&jd=tax%2011.87

Tax 11.51 - ANNOT.
Examples: 1) A grocer's deli sells potato salad, fruit salad, cheese, ham, coleslaw, corned beef and fresh rolls at room temperature. These items are sold by weight or volume and utensils are not provided. The sale of these items is not taxable.

2) A grocer's deli sells a serving of each of the following for $3.59: potato salad, fruit salad, cheese, ham, coleslaw, corned beef and fresh rolls and provides utensils. The sale is taxable as a sale of prepared food.

3) A grocer's deli sells party trays by weight or volume in an unheated condition and for which utensils are not provided. The types of party trays include shrimp and sauce, meats, fresh vegetables, fresh fruits, cheeses or cookies. The sale of these party trays is not subject to tax.

Tax 11.51(4)
(4) PREPARED FOOD. "Prepared food" is defined in s. 77.51 (10m), Stats., to mean any of the following:

Tax 11.51(4)(a)
(a) Food and food ingredients sold in a heated state.


Tax 11.51 - ANNOT.
Example: A retailer sells heated sandwiches to a customer. The heated sandwich is prepared food.

Tax 11.51(4)(b)
(b) Food and food ingredients heated by the retailer, except for the following:

Tax 11.51(4)(b)1.
1. Two or more food ingredients that are mixed or combined by a retailer for sale as a single item, if the retailer's primary classification in the North American Industry Classification System (NAICS), 2002 edition, published by the federal office of management and budget is manufacturing under subsector 311, but not including bakeries and tortilla manufacturing under industry group number 3118.


Tax 11.51 - ANNOT.
Example: A food manufacturer classified under industry code 31161 of the North American Industry Classification System (NAICS), 2002 edition, makes hot dogs by mixing and combining 2 or more food ingredients, heating the hot dogs so that they are fully cooked and then packaging the hot dogs for sale once they have cooled. Although the hot dogs were heated by the retailer while they were being manufactured, they are not prepared food because they meet the exception in par. (b) 1. and do not meet any of the other definitions of prepared food.

Tax 11.51(4)(b)2.
2. Bakery items made by a retailer, including breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.


Tax 11.51 - ANNOT.
Examples: 1) A bakery mixes ingredients together to make a cake. The cake mix is then heated (baked). Once the cake cools, it is decorated and sold to a customer. Although the cake was heated by the retailer, it is not prepared food because it meets the exception in par. (b) 2. and does not meet any of the other definitions of prepared food.

2) A bakery mixes 2 or more ingredients together to make a bagel. The bagel is then heated and placed in a heated display case for sale to a customer. The bagel is prepared food since it is sold heated. Although the bagel would meet the exception provided in par. (b) 2., since it is sold heated, it is prepared food.

Tax 11.51(4)(b)3.
3. Two or more food ingredients mixed or combined by a retailer for sale as a single item, sold unheated, and sold by volume or weight.

Tax 11.51(4)(c)
(c) Two or more food ingredients mixed or combined by the retailer for sale as a single item, except if any of the following apply:

Tax 11.51(4)(c)1.
1. The retailer's primary classification in the North American Industry Classification System, 2002 edition, published by the federal office of management and budget is manufacturing under subsector 311, but not including bakeries and tortilla manufacturing under industry group number 3118.

Tax 11.51(4)(c)2.
2. The item is sold unheated and by volume or weight.

Tax 11.51(4)(c)3.
3. The item is a bakery item made by the retailer, including breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.

Tax 11.51(4)(c)4.
4. The food and food ingredients are only sliced, repackaged, or pasteurized by the retailer.

Tax 11.51(4)(c)5.
5. The item contains eggs, fish, meat, or poultry in raw form that requires cooking by the consumer, as recommended by the food and drug administration in chapter 3, part 401.11 of its food code to prevent food-borne illnesses.

Tax 11.51(4)(d)
(d)

Tax 11.51(4)(d)1.
1. Food and food ingredients sold with eating utensils that are provided by the retailer of the food and food ingredients, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. However a "plate" does not include a container or packaging used to transport the food and food ingredients. Eating utensils are provided by the retailer if:

Tax 11.51(4)(d)1.a.
a. The eating utensils are available to the purchasers and the retailer's sales of food and food ingredients sold in a heated state and the retailer's sales of 2 or more food ingredients mixed or combined by a retailer for sale as a single item as provided in s. 77.51 (10m) (a) 4., Stats., are more than 75 percent of the retailer's total sales of all food and food ingredients at that establishment; or

Tax 11.51(4)(d)1.b.
b. The retailer's customary practice is to physically give or hand the utensils to the purchaser, except that plates, glasses, or cups that are necessary for the purchaser to receive the food and food ingredients need only be made available to the purchaser.

Tax 11.51(4)(d)2.
2.

Tax 11.51(4)(d)2.a.
a. The numerator of the percentage described in subd. 1. a. includes only sales of prepared food as defined in pars. (a), (b), and (c) and food for which plates, bowls, glasses, or cups are necessary to receive the food, but not including alcoholic beverages.

Tax 11.51(4)(d)2.b.
b. The denominator of the percentage described in subd. 1. a. includes all food and food ingredients, including prepared food, candy, dietary supplements, and soft drinks, but not including alcoholic beverages.

Tax 11.51(4)(d)3.
3.

Tax 11.51(4)(d)3.a.
a. If the percentage determined under subd. 2. is 75 percent or less, utensils are considered to be provided by the retailer if the retailer's customary practice is to physically give or hand the utensils to the purchaser or, in the case of plates, bowls, glasses, or cups that are necessary to receive the food, to make such items available to the purchaser.

Tax 11.51(4)(d)3.b.
b. If the percentage determined under subd. 2. is greater than 75 percent, utensils are considered to be provided by the retailer if the utensils are made available to the purchaser.

Tax 11.51(4)(d)4.
4.

Tax 11.51(4)(d)4.a.
a. For a retailer whose percentage determined under subd. 2. is greater than 75 percent, an item sold by the retailer that contains 4 or more servings packaged as one item and sold for a single price does not become prepared food simply because the retailer makes utensils available to the purchaser of the item.

Tax 11.51(4)(d)4.b.
b. For a retailer whose percentage determined under subd. 2. is greater than 75 percent, an item sold by the retailer that contains 4 or more servings packaged as one item and sold for a single price does become prepared food if the retailer physically gives or hands utensils to the purchaser of the item, except that plates, bowls, glasses, or cups necessary for the purchaser to receive the food, need only be made available to the purchaser.

Tax 11.51(4)(d)4.c.
c. For purposes of subd. 4. a. and b., serving sizes are based on the information contained on the label of each item sold, except that, if the item sold has no label, the serving size is based on the retailer's reasonable determination.

Tax 11.51(4)(d)5.
5.

Tax 11.51(4)(d)5.a.
a. Except as provided in subd. 5. b., if a retailer sells food items that have a utensil placed in a package by a person other than the retailer, the utensils are considered to be provided by the retailer.

Tax 11.51(4)(d)5.b.
b. Except as provided in subds. 3. and 4., if a retailer sells food items that have a utensil placed in a package by a person other than the retailer and the person's primary classification in the North American Industrial Classification System (NAICS), 2002 edition, published by the federal office of management and budget, is manufacturing under subsector 311, the utensils are not considered to be provided by the retailer.

Tax 11.51(4)(d)6.
6.

Tax 11.51(4)(d)6.a.
a. For purposes of subd. 1. a., a retailer shall determine the percentage for the retailer's tax year or business fiscal year based on the retailer's data from the retailer's prior tax or business fiscal year as soon as practical after the retailer's accounting records are available, but no later than 90 days after the day on which the retailer's tax or business fiscal year begins.

Tax 11.51(4)(d)6.b.
b. For retailers with more than one establishment in Wisconsin, a single determination under subd. 1. a. that combines the information for all of the retailer's establishments in Wisconsin shall be made annually, and will apply to all of the retailer's establishments in Wisconsin.

Tax 11.51(4)(d)6.c.
c. If a retailer has no prior tax or business fiscal year in Wisconsin, the retailer shall make a good faith estimate of its percentage under subd. 1. a. for the retailer's first tax or business fiscal year and shall adjust the estimate prospectively after the first 3 months of the retailer's operations if the actual percentage is materially different from the estimated percentage.

Tax 11.51(5)
(5) FEDERAL SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP). A grocer's receipts from SNAP, formerly known as the federal food stamp program, are not subject to sales tax even if the items purchased by the consumer are not exempt food or food ingredients under s. 77.54 (20n), Stats.


Tax 11.51 - ANNOT.
Note: Section Tax 11.51 interprets ss. 77.51 (1fm), (3n), (3t), (10m), and (17w), 77.52 (1), and 77.54 (15) and (20n), Stats.


Tax 11.51 - ANNOT.
Note: The interpretations in s. Tax 11.51 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Sales of cigarettes became taxable on September 1, 1975, pursuant to Chapter 39, Laws of 1975; (b) Magazines and periodicals sold over-the-counter became taxable on September 1, 1983, pursuant to 1983 Wis. Act 27; (c) The definitions of "meals" and "sandwiches" and the tax treatment of prepackaged food combinations became effective August 1, 1997, pursuant to 1997 Wis. Act 237; The definitions of "candy," "dietary supplement," "food and food ingredient," "prepared food," and "soft drink," and the exemption for food and food ingredients became effective October 1, 2009, pursuant to 2009 Wis. Act 2; and (d) The change of the term "gross receipts" to "sales price" and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2.


Tax 11.51 - ANNOT.
History: Cr. Register, December, 1977, No. 264, eff. 1-1-78; am. (2) (b), Register, June, 1983, No. 330, eff. 7-1-83; am. (2) (a) and (b), Register, September, 1984, No. 345, eff. 10-1-84; am. (1), (2) (a), (b) and (c) (intro.), 2., 3., and 4., cr. (2) (c) 5. and (3), Register, June, 1991, No. 426, eff. 7-1-91; am. (2) (a) and (b), Register, December, 1992, No. 444, eff. 1-1-93; am. (1) and (2) (a) and (b), Register, December, 1996, No. 492, eff. 1-1-97; am. (1) and (2) (a) and (b), r. (2) (c) (intro.), renum. (2) (c) 1. to 4. to be (3) (a) to (d), (2) (c) 5. to be (3) (g) 1., (3) to be (4) and am. (3) (c) and (d), (3) (g) 1.; cr. (3) (intro.), (e), (f), (g) 2. and (h), Register, October, 1999, No. 526, eff. 11-1-99; EmR0924: emerg. r. and recr. eff. 10-1-09; CR 09-090: r. and recr. Register May 2010 No. 653, eff. 6-1-10; correction in (2) (a) made under s. 13.92 (4) (b) 7., Stats., Register May 2010 No. 653; CR 10-094: am. (2) (a), (3) (a) 2., (d) 3., (e) 2., (5) Register November 2010 No. 659, eff. 12-1-10.

[Art_from_Ark]

85. In many counties in Arkansas

you can't buy alcoholic drinks anywhere, except in private "clubs". That would include practically the whole northern tier of counties except Carroll County (Eureka Springs) and maybe one or two others.

[KamaAina]

14. CA: No on most groceries

and a damn good thing, too, as we have one of the highest sales taxes in the land. (Did I mention that the sales tax is hideously regressive?)

[Brother Buzz]

26. California doesn't even tax vegetable plants

Petunias, yes, tomato plants, no.

[no_hypocrisy]

15. Strange bifurcation in NJ,

Untaxed if it's not prepared and taxed if it is.

Example: Chicken breasts from the poultry section are not taxed. Fried chicken breasts at the take-out section are taxed.

[SoCalDem]

57. take out section is considered to be a "restaurant".

prepared foods that are not deli foods like sliced meats/cheeses are usually taxed, if it's heated.

[rox63]

120. Same here in MA

If it comes from the ready-to-eat counter at the grocery store, it is subject to meals tax, as if it was from a restaurant. But other grocery foods are not taxed.

[LuvNewcastle]

16. 7% in MS n/t

[Blue_In_AK]

20. No, not here in Anchorage.

I know there are sales taxes in some other Alaskan towns, but I don't know if they tax food.

[indepat]

21. In good ole Tennessee, the poorest of the poor are saddled with a very high state sales tax on all

food, but be warned that anyone even suggesting implementation of an income tax wherein its professional athletes (football, hockey, and basketball) and others highly compensated, might, with their salaries of perhaps hundreds of times that of the typical Tennessean, pay a bit more in taxes to the state, would do so only at great personal peril, for those legions opposed would likely gather in mass protest with cannons strapped to their hips. Go figure. :P

[cynatnite]

54. Tax opponents stormed the capital building in Nashville...

when they considered implementing a state income tax. It was bizarre to watch.

[CTyankee]

67. And we can't organize a storming of the capitals over a food tax?

That would be absolutely disgraceful...

[walldude]

22. Colorado does... n/t

[bobbolink]

36. Except Denver. The Democrats still hold the line there.

[donheld]

128. Colorado does NOT

http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1251669963761&ssbinary=true

[madokie]

23. Sure do and we have both houses run by pukes, gov too

so I don't see much change there in a while after all they like to kick those that are down already a little further in the dirt

[GoCubsGo]

27. We got rid of ours a few years ago, but...

...Sarah, Jr. and the repug legislature are talking about bringing it back.

[bobbolink]

29. MOst parts of Colorado do. What's the problem? Eating is optional.

I'm learning how to be an airplant.

[WinkyDink]

52. I hear deep-sea nitrogen-based living is awesome!

[bobbolink]

111. Are you inviting me to drown myself?

Typical.

[Arkansas Granny]

33. Arkansas has a 2% sales tax on food. The state tax rate on everything else is 6%.

[catabryna]

39. Oregon has no sales tax at all...

Everytime it's brought up as a way to fix the budget, it fails.

[customerserviceguy]

75. I know, I buy my wine there

when I travel to the NW. They sell wine in the grocery stores, and I can often get some pretty good deals with my frequent shopper card. Plus, if I buy six or more bottles, they toss an extra 10% off at me.

My check-in luggage is sure heavy on the trip home...

[CTyankee]

105. They ought to do something like the duty free shops at international airports.

You can buy your wine in Italy or wherever at the duty free shop and they put it into a special bag and seal it. Thenyou can carry it on the flight back with you, instead of checked. It's still heavy, but the wine in Europe is so superior that at least one nice chianti is worth it...they don't put sulfites in their wine over there and I must say you can drink a fair amount of it without getting a headache...

[Sherman A1]

41. Yes,

it's about 3.5% or so in Missouri.

[cali]

42. Not in Vermont. And not being proposed.

[pam4water]

46. No tax on food in Penn there is a soda tax which includes seltzer which I think is silly.

I switched from soda to seltzer because it was heather.

[Mopar151]

47. NH rooms and meals @ 8%

Any prepared/ "ready to eat" food (i.e. single donuts, sandwiches, salads), resturaunt meals, motel rooms, anything else the State can get its hooks into.

"Tax free NH", my taxpayin' ass.....

[sinkingfeeling]

50. Yes, in Arkansas. It has been reduced by almost half in the last 15 years.

[WinkyDink]

51. PA: No.

State Sales Tax Rates for Soft Drinks and Chips/Pretzels, 2009
PA
% US
%
General Food Tax 0.00% NA
Additional Sales Tax for Soft Drinks 6.00%1 NA
Additional Sales Tax for Chips/Pretzels 0.00%

[Tx4obama]

58. Texas: NO

I am lucky here in Houston on top of no tax on 'real food' we have a grocery chain called 'Food Town' - that's where I go when I stock up on canned goods and veggies/fruit.
Last week I paid: tomatoes 49 cents a pound, yellow onions 39 cents a pound, bulk carrots 49 cent a pound, large cucumbers 3 for a $1, 10 pound bag of potatoes $2.32, DelMonte canned veggies 3 for $1, etc - REALLY CHEAP.
Other things such as beans, rice, lettuce, spinach, fruit, Kraft mac & cheese, Kraft bbq sauce, flour, sugar, etc - are at least a 1/3 cheaper there than at places like Krogers & HEB.

The money I save by shopping there is blown at SAMs for goodies such as salmon, crab legs, steaks, etc. :)

[W_HAMILTON]

78. Eh?

You don't pay taxes on food in Texas? I just got out some of my receipts, and I was charged tax on all of them. Some restaurants, some fast food places, food from a CVS, etc.

I can't find my recent receipt from HEB to check to see if it is only tax-exempt if you buy from a grocery store.

As a side note, they also charge taxes on textbooks here. I don't believe my hometown state does that (but they also charge a sales tax, which applies to food purchases).

[Tx4obama]

94. No tax on 'real food' from the grocery store

If you go to a fast food place or restaurant then YES there is tax - that is considered prepared food.

I was talking in my previous comment about food that is purchased in a store to take home to cook: veggies, fruit, meats/poultry/seafood, staples, etc. are NOT taxed.

[rainbow4321]

108. A local station in Dallas did a investigative report

After a guy called them and said a convenience store was taxing for stuff like fruit and some drinks that should not have been taxed. And it wasn't just once, it was several times. So they took their cameras and did video of the store and owner. The customer go this money back but the report ended telling customers to always check their receipt no matter where they buy their food/drink.
The store owner just shrugged off the problem and tried to downplay it. No telling how much money he made off of what he sold since he collected the taxes and didn't have to turn it over to the state.

[wellstone dem]

60. Minnesota--No

[glinda]

93. Are you sure? When we go out to eat there are taxes.. When I buy groceries there also.

[uncommon]

110. A lot of states without food tax have prepared food tax and meals tax.

[dflprincess]

127. The OP exempted restaurant food and junk food

Prepared food bought in a grocery store's deli is taxable as are:

Taxable items
The exemption for food and food ingredients does not include candy, soft drinks, food sold through
vending machines, prepared foods, alcoholic beverages, dietary supplements, and tobacco. Following is
a list of items that are taxable because they fall into these subcategories that are specifically excluded from the food exemption. The taxable subcategory is noted in parentheses.
• baking chips, sweetened, baking bars, candy-coated items (candy)
• beer (alcoholic beverage)
• breath mints (candy)
• cake decorations (candy)
• dried fruit with sweeteners (candy)
• fruit drinks with 50% or less fruit juice (soft drink)
• gum (candy)
• herbal supplements (dietary supplement)
• honey roasted and honey coated nuts (candy)
• lozenges (candy)
• marshmallows (candy)
• party trays (prepared food)
• soda pop (soft drinks)
• sweetened baking bars or chips (candy)
• sweetened bottled water (soft drink)
• vitamins and minerals (dietary supplement)

http://taxes.state.mn.us/sales/Documents/publications_fact_sheets_by_name_content_BAT_1100097.pdf

[happyslug]

62. List of Taxes by state:

http://retirementliving.com/RLtaxes.html

[jwirr]

66. No tax on food, meds or clothes. The last turned out to be a good

stimulus for business as people from other states shop of clothes here.

[CTyankee]

69. Are you in New Hampshire?

[jwirr]

71. No MN

[bluestate10]

70. No. Not on food or essential toiletries.

But items that fall in the luxury food category or luxury toiletry category get taxes, as they should. I am perfectly ok with taxes on items like soda pop, cigarettes, steak, lobster, shrimp and scallops, but no ok with taxes on hamburger, chicken, basic toilet paper or toothpaste.

[GentryDixon]

72. In Utah Yes.

The Utah Legislature also has a tax on all liquor sold in the state controlled stores that goes directly to the school lunch program. Many years ago when I was "in the know" it was 12% for every bottle sold. The irony is the Mormon controlled legislators are working to close down many of the state controlled stores. It makes you wonder who will pay for all their little munchkin lunches.

[IADEMO2004]

73. Map and 2009 info

http://www.cbpp.org/cms/?fa=view&id=1230

cut
* Thirty-one states and the District of Columbia exempt most food purchased for consumption at home from the state sales tax. South Carolina is the state that most recently eliminated its sales tax on food (effective November 1, 2007).
* Seven states tax groceries at lower rates than other goods; they are Arkansas, Illinois, Missouri, Tennessee, Utah, Virginia, and West Virginia. <1>
* Five states — Hawaii, Idaho, Kansas, Oklahoma, and South Dakota— tax groceries fully but offer credits or rebates offsetting some of the taxes paid on food by some portions of the population. These credits or rebates usually are set at a flat amount per family member. The amounts and eligibility rules vary, but may be too narrow and/or insufficient to give eligible households full relief from sales taxes paid on food purchases.
* Two states continue to apply their sales tax fully to food purchased for home consumption without providing any offsetting relief for low- and moderate-income families. They are Alabama and Mississippi.

end cut

[customerserviceguy]

76. Not in NY

But they tax clothing, which you can get a break on if you shop in NJ.

[WillowTree]

77. In Illinois we're taxed on almost everything, including food.

[femrap]

81. Missouri does....or

did when I lived there in the mid '90's. I was shocked.

[Kat45]

82. MA does not tax food (groceries) or clothing

They're considered essentials, which they are. Food at restaurants is taxed (not an essential). I believe "luxury" clothing is also taxed, which I'm guessing is clothing above a certain price.

[proud2BlibKansan]

83. Yes

I was actually stunned when I learned some states don't tax foods. We pay taxes on food in both MO and KS.

[spacelady]

87. YES Alabama - Mobile County near 10%

Extremely regressive taxes on all sales and all groceries. Offset by some of the lowest property taxes in the nation but not excusable for those who are not landowners. The poorest get their last penny squeezed 'til it hurts.

[AlabamaLibrul]

101. YES Alabama - Baldwin County AT 10% ON EVERYTHING can I get a witness

We rent, and the rent is always too damn high.

Low taxes my ass.

[StarsInHerHair]

88. yeah, here in CA we have a tax, sometimes have to put food back because

I can't afford it, after factoring in the tax.

[Le Taz Hot]

106. No CA does NOT tax food.

Prepared foods and junk food is taxed but nothing else. In-season fruits and veggies are cheap and are not taxed. One chicken a stalk of celery, potatoes, carrots, and a couple of onions (all non-taxable) will easily give you 15-20 meals depending on portion size.

[StarsInHerHair]

122. you call orange bell peppers at $5 per pound cheap? there's still a tax at 8%+

and it still made me have to put things back. You don't know sh*t, 8.750% tax

[Le Taz Hot]

129. Well, for me they're free but that's because I grow them

myself in pots instead of paying outrageously high prices. Maybe you should think about it. Seriously, green bell peppers will suffice for virtually any recipe. There is no tax on unprpared, non-junk food items in California. Someone upthread posted the link, look it up yourself.

[StarsInHerHair]

130. what makes you think I haven't grown bell peppers-by the way those green

ones are unripe, and the germination rate for yellow and orange bell peppers is much lower than the green ones that turn red upon ripening. Since you can't be bothered to post the link maybe you don't even have one.

[Le Taz Hot]

134. Oh, fer crissakes.

Here's the fucking link.

http://www.cbpp.org/cms/?fa=view&id=1230

Now, find something else to whine about. :eyes:

[StarsInHerHair]

135. ok cheerleader, so MOST STATES=ALL to you

..."Thirty-one states and the District of Columbia exempt most food purchased for consumption at home from the state sales tax"...

[sakabatou]

89. We have a sales tax here which is around 8%

[JohnnyRingo]

90. Not in Ohio, but I heard a funny story about why PA doesn't tax clothing

According to the legend, a protester declared that if there's a tax on clothing, then it must be optional, so he took it to court. I'm guessing he didn't have a very appealing physique, and the court ruled on the side of decency.

It makes sense to me, since excise sales taxes shouldn't be mandatory. That's another good reason not to tax food (and actually the reason it isn't).

[glinda]

91. Yes in MN.

[Capitalocracy]

92. Does a sales tax count?

The state I come from has one, 7% when I was there. That's everything, not just food.

But here in Argentina, there's a 21% VAT. It's sick and twisted. Extremely regressive taxation for a so-called leftist/socialist country... but it took a military dictatorship to get that law passed. Grandfathered in, one could say.

[loudsue]

95. North Carolina - YES

It's a different tax for prepared food, restaurant food, and then raw food. But it's tax, nevertheless.

[kath]

96. Sales tax on groceries very common in the Bible Belt states - yeah, right, Jesus would be all for

making parents pay tax on milk and bread to feed their babies!
To make someone pay an extra 30 cents or so every time they buy a gallon of milk or a loaf of bread is utterly immoral in my book.

Sales tax in OK ranges from around 7.75 - 8.5 %, depending on locality, and it's on EVERYTHING you buy or rent.

[TransitJohn]

97. We always did have until about 3 years ago.

Year after year of billion dollar budget surpluses led to its elimination.

[cayanne]

98. Yes in Idaho n/t

[Lugnut]

99. Thankfully, no.

I hope Tom Corbett doesn't latch onto such a scheme.

[JoeyT]

102. Yep.

Between state (Alabama) and city, we have an 11% sales tax here. I've heard some cities go as high as 12%.

Food is taxed at the same rate as buying a gold plated yacht. And that's exactly why right wingers love the idea so much. It punishes the poor for being poor and rewards the rich for being rich.

[a la izquierda]

103. Yep, Oklahoma taxes everything...

including all food.

[closeupready]

107. In New York, no, which - coming from IL - I was surprised about on the day I discovered this.

I looked at my receipt and I thought, "oh, they made a mistake! They forgot to charge tax."

I later found out that groceries aren't taxed in New York.

[uncommon]

109. Nope. No tax on food, clothes, or the materials to MAKE clothes.

:)

[bobbolink]

112. That's more enlightened.

[uncommon]

116. I think it makes sense --

I'm a knitter, otherwise I probably would never have known. My favorite yarn shop is in Rhode Island but I had to pay 7% on everything I bought. I'll stick to MA thanks :)

[rox63]

118. So sales tax on food or clothing here in MA

Although for clothing, I believe the cost of each item must be under $300 to not be taxed. Not tax on food groceries, although there is a tax on non-food groceries and on restaurant meals. And there is no tax on prescription drugs.

[Mimosa]

133. YES. I'm in GA. n/t