Some of the things you use to sell or serve food, meals and drinks are exempt.
Exempt goods when buying for resale
You can buy goods without paying tax if the goods are all of the following:
- For resale to customers
- Included in the fee charged to customers
- Single-use items used by the customers
Examples
- Food and drink ingredients
- Disposable containers (e.g., cups, plates, “to-go” containers, sacks)
- Disposable supplies (e.g., straws, paper napkins, paper placemats, toothpicks, plastic eating utensils)
- Drinks or food included in the price of other food, meals or drinks (e.g., hors d’oeuvres, popcorn, candy)
You must give your vendor a completed 
Form ST-101 – Sales Tax Resale or Exemption Certificate, to buy these goods exempt.
Taxable goods
You must pay tax on items that you don’t intend to sell, aren’t included in the price to your customer or that your customers don’t directly use up.
Examples
- Waxed paper, plastic wrap, foil, paper towels, cleaning supplies
- Linens, silverware, glassware, tablecloths, towels, nondisposable napkins and cookware
- Furniture, fixtures, other depreciable property
- Menus
- Tablet devices your customer might use to view a menu, order, pay, or play games (If the tablet devices are amusement devices, you must have a decals for each device.)
- Items available to the public or employees (e.g., restroom supplies)