Food, Meals, and Drinks Guide

This guide explains Idaho sales and use tax law for furnishing, preparing, or serving food, meals or drinks. It describes how you should charge your customers tax and when to pay tax on what you buy to operate your business.

Many types of businesses sell food, meals or drinks, including:

  • Full-service restaurants
  • Casual dining (e.g., fast food and food courts)
  • Bars
  • Coffee shops
  • Private clubs
  • Cafeterias
  • Food Trucks
  • Sidewalk vendors
  • Caterers
  • Meal delivery services
  • Grocery and convenience stores
  • Personal chefs (e.g., preparing and serving food or drinks for customers who supply the ingredients)
  • Meal kit retailers (e.g., meals that require the buyer to prepare the food)