Other Items Sold in Eating Establishments

In establishments where most (90% or more) of the total sales of foods or beverages are taxable, sales of other food products are also taxable. This means that rolls served à la carte in a restaurant are taxable. However, when this type of establishment sells prepared foods that are not intended for immediate consumption, the sale of these products is zero-rated.

To determine whether the foods or beverages are intended for immediate consumption, a registrant must consider not only the type of item (for example, a bag of coffee beans is zero-rated), but also the quantity sold or the packaging (for example, a two-litre container of ice cream is zero-rated).

Sweetened baked goods and similar products are also zero-rated if sold in an eating establishment, provided the products are not consumed on the premises, are sold in quantities of more than five single servings (for example, a whole cake to be taken out), or are prepackaged in quantities of more than five single servings

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