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Publication 220

Example 7 - Sales of Sandwiches Made by Deli and Sold by the Pound: Deli prepares and sells cold sandwiches. The sandwiches are made up of 2 or more ingredients mixed or combined by the retailer and sold as a single item. The cold sandwiches are also ready to eat when they are packaged and sold for $4 per pound. Deli’s customary practice when selling the cold sandwiches is to not physically give or hand napkins or other utensils to customers that purchase the sandwiches. In addition, plates or bowls are not necessary for the customers to re- ceive the sandwiches. Although the cold sandwiches are made up of 2 or more in- gredients mixed or combined by the retailer for sale as a single item, the cold sandwich- es sold by Deli are not prepared food since they are sold unheated by weight.

Example 8 - Sales of Cheese and Meat Trays: Deli sells meat and cheese trays. Deli prepares the meat and cheese trays by slicing various types of meats and cheeses and placing them on a platter. The meat and cheese trays are not sold heated, and Deli’s customary practice when selling meat and cheese trays is to not physically give or hand napkins or other utensils to the cus- tomer. The meat and cheese trays are not prepared food since the meat and cheese are only sliced and repackaged and (a) are not sold heated, (b) Deli’s customary prac- tice is to not physically give or hand a napkin or other utensil to the customer with the purchase of a meat and cheese tray, and (c) plates, glasses, bowls, or cups are not necessary to receive the food.

Example 9 - Sales of Fresh Fruit Trays: Deli sells fresh fruit trays. Deli prepares the fresh fruit trays by selecting various fruits, washing them, slicing them into bite size pieces, and placing them on a platter. The fresh fruit trays are not sold heated and Deli’s customary practice when selling fresh fruit trays is to not physically give or hand napkins or other utensils to the cus- tomer. The fresh fruit trays are not prepared food since the fruit is only sliced and re-

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packaged and (a) they are not sold heated,

    • (b)

      Deli’s customary practice is to not phys- ically give or hand a napkin or other utensil to the customer with the purchase of a fresh fruit tray, and (c) plates, glasses, bowls, or cups are not necessary to receive the food.

  • 2.

    Purchases by Delis

Food, Food Ingredients, and Beverages

Exemption Certificate Not Required - Items that qualify for the exemption for food and food ingredients for human consumption that a deli purchases and resells may be pur- chased by the deli without issuing an exemption certificate. Examples of such items are meat, cheese, fruits, and vegeta- bles. The listing on page 16 of this publication (Exempt Food and Food Ingredi- ents and Beverages) shows examples of these items.

A deli is not required to provide the supplier of these types of items with an exemption certificate to purchase them without Wis- consin sales and use tax.

Exemption Certificate Required - Certain foods and food ingredients which a deli pur- chases and resells may only be purchased without Wisconsin sales and use tax if the deli provides the supplier with an exemption certificate claiming resale. Examples of such items are candy and soft drinks. See the list- ings on page 17 (Taxable Food and Food Ingredients and Beverages) for examples of items which may be purchased by a deli without Wisconsin sales and use tax if an exemption certificate claiming resale is pro- vided to the supplier.

Preparation, Equipment

Storage,

and

Serving

Non-Disposable Items - Purchases of items used by delis to prepare, store, and serve foods, food ingredients, and beverages to their customers are subject to Wisconsin sales and use tax. Examples of such items

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