DRS: Bulletin #31, Retail Sale of Food and Nonfood Products

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

25 Sigourney Street
Hartford CT 06106-5032
 
 
 
 
 
 

 
 

Bulletin #31


Taxpayer Service Division
Rev. 5/90


Retail Sale of Food and Nonfood Products

The items listed below are examples of classes or groups of food and nonfood products.

The following are taxable*:

  • Animal and pet food
  • Alcoholic beverages
  • Carbonated beverages including carbonated water, soda, ice cream sodas, carbonated fruit juice drinks, nonalcoholic beer and wine
  • Candy, mints, chewing gum
  • Candy and carob-coated nuts and raisins
  • Mixers for alcoholic drinks
  • Smoking tobacco and smokeless tobacco
  • Toothpaste and mouthwash
  • Food coloring
  • Nonedible cake decorations

* Items which are purchased with food stamps are not subject to the Sales and Use Tax.

Non taxable:

  • Cooking wine
  • Chocolate for cooking and baking
  • Ice

Please see Bulletin #17, Revised May, 1990, for further information on the taxability of food products. Bulletin #17 explains which food items are subject to the Sales Tax on meals.


 
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
 

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.