Examples of essential articles or containers include, but are not limited to, non-reusable:
• plates, cups, or bowls (and lids for such items) on, or in which, unwrapped or unpackaged hot or prepared food and
beverages are served to the consumer;
• Cups used in vending machines dispensing beverages;
• Disposable containers or packaging material* on, or in which, food is transferred to the consumer, including pizza
delivery box, sleeve for French fries, buckets, clamshells or other containers if the retailer cannot transfer the food to
the consumer without such article or container. However, a carryout container used by a consumer to carry leftover
meals from the restaurant is not essential.
*packaging material used in a non-essential manner would be taxable. Example: butcher paper used as a table liner
would not be considered an essential use.