Examples of nonessential articles or containers include, but are not limited to, non-reusable:
• utensils
• skewers
• napkins and towelettes
• bibs
• serving trays, platters, and dome lid covers to plates or platters
• placemats, tray liners, and tablecloths
• sacks
• grocery bags
• bags and bag ties for bulk grocery produce or bread
• carryout containers for leftover food sold for immediate consumption
• straws
• toothpicks
• stirring sticks
• cup sleeves
• portion dividers
• single-use baking dishes
• condiments, including ketchup, mustard, relish, and spices that are not incorporated into a prepared meal at the
time it is transferred to the consumer but, rather, are provided separately from the transfer of the meal to the
consumer, such as at a convenience counter. Another example of condiments provided separately from the meal are
packets of ketchup placed in a bag that are given to the customer. Condiments sold as food for domestic home
consumption (for example, condiment sales sold in grocery stores) are exempt from state sales and use tax