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Publication 220

10. Are the grocer’s sales of prepared food greater than 75%? Yes


11. Does the product contain 4 or more servings packaged as one item and sold for a single price? 6


12. Are utensils made available by the retailer to the purchaser?7




Not Taxable


Not Taxable


Not Taxable

Notes to Table 2:

  • 1.

    “Sold heated,” as used in Table 2, means those foods which are sold at a tempera- ture higher than the air temperature of the room or place where they are sold.

  • 2.

    “Utensils” includes plates, bowls, knives, forks, spoons, glasses, cups, napkins, and straws.

  • 3.

    If the grocer’s customary practice is to physically give or hand the utensil to the customer, the sale by the grocer is sub- ject to tax even though the customer may not receive the utensil.

  • 4.

    "Sold by weight or volume" is explained in Part II.D.2.(c) on page 11. Examples are provided.

  • 5.

    To determine if the retailer’s sales of prepared foods are more than 75% of its sales of foods and food ingredients, see Part II.D.4.(b) on pages 13 to 14.

  • 6.

    For purposes of determining if 4 or more servings are packaged together for sale as a single item, the serving size is based on the label of each of the items sold and if there is no label, the serving size is based on the retailer’s reasonable deter- mination.

7. Utensils are “made available” to the cus- tomer if the customer can select a utensil at their own discretion, rather than hav- ing the retailer physically hand or give them the utensil.

Examples of Deli Sales

The following examples illustrate when an item sold by a deli is or is not “prepared food” and all of the answers presume that the item is not subject to tax as candy, die- tary supplements, or soft drinks.

For each of the following examples, the fol- lowing assumptions apply, unless explicitly stated otherwise:

  • The package that contains the food does not contain a utensil placed in it by a person other than the retailer.

  • The retailer’s sales of prepared foods

is less than 75% of its sales of all

food and food ingredients as

plained in pages 13 to 14.

Part II.D.4.(b)

ex- on

  • The meat, fish, egg, or poultry in- cluded does not require any further cooking by the consumer.

Example 1 - Potato Salad, Unheated Ham, Cheese, and Fruit Salad Sold by Weight: Deli sells potato salad ($1.29/lb.), unheated ham ($2.29/lb.), cheese ($1.89/lb.), and fruit salad ($1.19/lb.). Customer purchases one pound of each of these items. Deli’s customary practice when it sells these items by the pound is to not physically give or hand a napkin or other utensil to its cus- tomer. The sale of these items is not subject to Wisconsin sales tax because the items are sold unheated by weight or volume, the retailer does not hand utensils to the cus-


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