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Utah State Tax Commission – Food Tax Rate Reduction |
 | | In this example, the combined sales tax rate for a purchase of milk and bread would be 4.0 percent (the combined sales tax rate of 6.0 percent less 2.0 percent) and the combined sales tax rate for the clothing would be 6.0 percent. |
 | | The fried chicken is a prepared food taxed at the full rate and the sliced cheese is food taxed at the lower rate (the cheese was only cut and repackaged). |
 | | A purchase is considered prepared food taxed at the full rate if in the area near the vending machines the seller has provided tables and chairs, condiments, a microwave, or utensils (plate, knife, fork, spoon, glass, cup, napkin, or straw). |
| www.tax.utah.gov /sales/food_rate.html (2695 words) |
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