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APPENDIX I

ARE YOU SELLING “PREPARED FOOD”? (This flowchart only helps you determine if the "food and food ingredient" (See Note 1) being sold meets the definition of “prepared food” provided in sec. 77.51(10m), Wis. Stats.)

STEP 1:

IS THE FOOD OR FOOD INGREDIENT SOLD IN A HEATED STATE? (See Note 2)

YES

NO

YES

“PREPARED FOOD”

YES

(TAXABLE)

IS THE RETAILER’S CUSTOMARY PRACTICE TO PHYSICALLY GIVE OR HAND UTENSILS TO THE PURCHASER WITH THIS FOOD OR FOOD INGREDIENT? (“UTENSILS” INCLUDE NAPKINS, STRAWS, FORKS, SPOONS, KNIVES, PLATES, BOWLS, GLASSES, AND CUPS.)

NO

ARE PLATES, BOWLS, GLASSES, OR CUPS NECESSARY TO RECEIVE THE FOOD OR FOOD INGREDIENTS MADE AVAILABLE TO THE PURCHASER?

NO

NO

DOES THE PACKAGE CONTAIN A UTENSIL PLACED IN IT BY A PERSON OTHER THAN THE RETAILER?

YES

IS THAT PERSON’S NAICS CODE MANUFACTURING UNDER SECTOR 311? (See Note 3)

NO GO TO STEP 2

YES

STEP 2:

WERE THE FOOD OR FOOD INGREDIENTS PREVIOUSLY HEATED BY THE RETAILER BUT SOLD IN UNHEATED STATE?

NO

NO

ARE 2 OR MORE FOOD INGREDIENTS MIXED OR COMBINED BY THE RETAILER FOR SALE AS A SINGLE ITEM?

YES

IS THE RETAILER’S NAICS CLASSIFICATION MANUFACTURING UNDER 311, BUT NOT INCLUDING 3118? (See Note 4)

YES

ARE THE RETAILER’S SALES OF CERTAIN “PREPARED FOODS” GREATER THAN 75% OF ITS SALES OF ALL FOOD AND FOOD INGREDIENTS? (See Note 6)

YES

YES

IS THE RETAILER’S NAICS CLASSIFICATION MANUFACTURING UNDER 311, BUT NOT INCLUDING 3118? (See Note 4)

NO

NO

YES

ARE THERE 2 OR MORE FOOD INGREDIENTS MIXED OR COMBINED BY THE RETAILER FOR SALE AS A SINGLE ITEM AND SOLD BY WEIGHT OR VOLUME?

NO

YES

YES

DOES THE ITEM CONTAIN 4 OR MORE SERVINGS, PACKAGED AS 1 ITEM AND SOLD FOR A SINGLE PRICE? (See Note 7)

YES

NO

YES

YES

IS IT A SINGLE ITEM AND SOLD BY WEIGHT OR VOLUME?

NO

IS IT A BAKERY ITEM MADE BY THE RETAILER? (See Note 5)

NO

NO

NO

IS IT A BAKERY ITEM MADE BY THE RETAILER? (See Note 5)

YES

IS IT ONLY SLICED, REPACKAGED, OR PASTEURIZED BY THE RETAILER?

NO

YES

ARE UTENSILS MADE AVAILABLE BY THE RETAILER TO THE PURCHASER? (See Note 8)

NO

YES

NO

“PREPARED FOOD” (TAXABLE)

NOT “PREPARED FOOD” (NOT TAXABLE AS “PREPARED FOOD” BUT MAY BE TAXABLE AS “CANDY,” “SOFT DRINK,” OR “DIETARY SUPPLEMENT”)

IS IT MEAT, FISH, EGG, OR POULTRY OR ANY FOOD CONTAINING THEM IN RAW FORM THAT REQUIRES COOKING BY THE CONSUMER?

NO

57

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