Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 1 - SALES AND USE TAX REGULATIONS
Section 316-1-087 - FOOD OR FOOD INGREDIENTS
Universal Citation: 316 NE Admin Rules and Regs ch 1 ยง 087
Current through September 17, 2024
087.01 Sales of food or food ingredients are exempt from sales and use tax.
087.01A Food
or food ingredients means substances, whether in liquid, concentrated, solid,
frozen, dried, or dehydrated form, that are sold for ingestion or chewing by
humans and are consumed for their taste or nutritional value.
087.01A(1) Food or food ingredients includes,
but is not limited to: cereals, eggs, fruits, meats, vegetables, milk, health
foods consumed in place of other foods and not as a vitamin or mineral
supplement, flour, cooking oils, sugar, soft drinks, bottled water, ice, candy,
and chewing gum.
087.01A(2) Any
food products with the "Nutrition Facts" box on their labels as required by
21 C.F.R. §
101.9, are food or food ingredients that are
exempt from sales tax under this section.
087.01B Food or food ingredients does not
include alcoholic beverages, dietary supplements, or tobacco.
087.01B(1) Dietary supplement means any
product, other than tobacco, intended to supplement the diet that is not
presented as conventional food and that is required to be labeled as a dietary
supplement, identifiable by the "Supplemental Fact Box" found on the label as
required by
21 C.F.R. §
101.36.
087.02 Sales of prepared food, including sales by caterers and concessionaires and all sales of food, prepared food, and food ingredients through vending machines are subject to tax ( Reg-1-031, Coin-Operated Machines, and Reg-1-083, Prepared Food and Beverage Service).
Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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