tion System, 2002 edition, published by the Federal Office of Management and Budget, is manufacturing under subsec- tor 311, but not including bakeries and tortilla manufacturing under industry group number 3118.
See Example following 2.(a) above.
(b) The item is sold unheated and sold by volume or weight.
See Examples following 2.(c) above.
(c) The item is a bakery item made by the re- tailer, including breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.
See Examples following 2.(b) above.
(d) The food and food ingredients are only sliced, repackaged, or pasteurized by the retailer.
Example 1: Grocer sells meat at its deli counter. A customer selects the type of meat he wants to purchase. The em- ployee at the deli counter slices the amount the customer wants and wraps it after it is sliced. This meat is not pre- pared food since the meat is only sliced and repackaged, assuming the meat does not otherwise meet the definition of prepared food.
Example 2: Grocer sells cheese trays. The cheese trays are put together by the grocer selecting the various types of cheeses it wants to include on the tray, slicing the amount of each type of cheese it wants to include, placing each type of sliced cheese on the tray, and then wrapping the cheese tray. The cheese tray is not prepared food since the cheese on the tray was only sliced and repackaged, assuming the cheese tray does not otherwise meet the defini- tion of prepared food.
(e) 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 Chap- ter 3, Part 401.11 of its food code to prevent food-borne illnesses.
Example: Grocer seasons and mari- nates various types of meat. The meat is required to be cooked by the customer, as recommended by the Food and Drug Administration. This meat is not pre- pared food since it is a meat that requires cooking by the consumer. This assumes the meat does not otherwise meet the definition of prepared food.
Food and food ingredients sold with eating utensils that are provided by the retailer of the food and food ingredients, including plates, bowls, 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 ingredi- ents.
Eating utensils are provided by the retail-
er if any one of (1) through (3) applies:
(1) The retailer’s customary practice is to physically give or hand the utensils to the purchaser, except that plates, glasses, bowls, or cups that are neces- sary for the purchaser to receive the food and food ingredients need only be made available to the purchaser.
Example 1: Grocer sells milk from a dispenser. Grocer has cups available for the purchaser to use to purchase the milk from the dispenser, Grocer has cups available for the purchaser to use. The sale of the milk from the dispenser is the sale of prepared food since a cup is necessary for the purchaser to receive the milk and the cups are made availa- ble to the purchaser.