Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 09 - Food and Beverage
Chapter 02 - Beverage and Food Businesses
Section 35-4-09-02-504
Current through September 24, 2024
The term Prepared Food includes:
1. food made to order upon the customer's request; or
2. food sold in a heated state or heated by the seller; or
3. two or more food ingredients mixed or combined by the seller for sale as a single item, but not including food that is only, cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in Chapter 3, part 401.11 of its Food Code so as to prevent food borne illnesses: or
4. food sold with eating utensils "provided by the seller," including plates, knives, forks, spoons, glasses, cups, napkins, or straws. Eating utensils provided at no charge to a customer with the purchase of a food item that remains in its original container packaged by the manufacturer is not considered prepared food. This includes items such as a cup of yogurt provided with a spoon.
