Taxpayer Service Division
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.
- Cooking wine
- Chocolate for cooking and baking
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.