More than 80 percent of your retail food product sales are taxable because they constitute:
• Sales of food products that you furnish, prepare, or serve for consumption at your place of business (see Food
sold for consumption at your place of business); or
• Sales of meals or hot prepared food products (see Hot prepared food products other than beverages); or
• Sales of food products by a “drive-in.” “Drive-ins” generally offer food products ordinarily sold for immediate
consumption at or near a location at which parking facilities are provided primarily for the use of patrons in
consuming the products, even though they may be sold to go.