Form Gt-800035 - Sales And Use Tax On Restaurants And Catering printable pdf download

GT-800035

Sales and Use Tax on

R. 12/17

Restaurants and Catering

What is Taxable?

Food products (including beverages) served, prepared, or sold in or by restaurants, lunch counters,

cafeterias, hotels, taverns, amusement parks, stadiums, theatres, or other similar places of business are

subject to sales tax and applicable discretionary sales surtax. Food products that are furnished,

prepared, or served using trays, glasses, dishes, or other single-serve tableware for consumption at

tables, chairs, or counters are also subject to sales tax and surtax.

Complimentary Discounted Food Products

Complimentary food items given to the customer free of charge as promotional, complimentary, or a

courtesy are subject to use tax and the applicable discretionary sales surtax on the total cost of the items

given away. The total cost of the complimentary food items includes the cost of labor and other

overhead costs necessary to prepare and serve the food items.

Complimentary food items that do not involve preparation costs by the establishment, but are simply set

out on a table and served to guests, are subject to use tax and surtax on the actual cost of the items.

Food products included on the menu or posted by the business that are free of charge with the purchase

of a meal, are part of the meal. Examples include salsa and chips, rolls or bread, salads, and baked

potatoes.

Meals that are “two for the price of one” are subject to sales tax and surtax on the actual price charged

for both meals. Since the “two for one” charge is a discount or reduced charge covering both meals, no

use tax is due on the second meal.

When food products are provided without charge after a customer purchases a designated number (of

meals or dollars spent), tax is due on the sales price of the food products sold. No use tax is due on

food products provided to customers without charge.

Public lodging establishments that advertise that they provide complimentary food and drinks do not

have to pay sales or use tax on food or drinks when:

•

The food or drinks are furnished as part of a packaged room rate;

•

No specific amount or separate charge is stated to the guest for such food or drinks;

•

The public lodging establishment has a valid license with the Department of Business and

Professional Regulation’s Division of Hotels and Restaurants; and

•

The public lodging establishment rents or leases transient accommodations subject to sales

and use tax.

What is Exempt?

•

Bottled water containing no flavoring or carbonation.

•

Food products sold by or purchased by religious institutions that hold a Florida Consumer’s

Certificate of Exemption (Form DR-14) as a “religious – physical place” (indicates the religious

institution has a physical place of worship).

•

Prepared meals bought by nonprofit volunteer organizations and delivered as a charitable

activity to the residences of handicapped, elderly, or indigent people.

Florida Department of Revenue, Sales and Use Tax on Restaurants and Catering, Page 1

Form Gt-800035 - Sales And Use Tax On Restaurants And Catering

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