New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD
Section 18:24-12.2 - Definitions

The following words and terms when used in this subchapter shall have the following meanings, unless the context clearly indicates otherwise:

"Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. Candy does not include any preparation containing flour or requiring refrigeration.

"Dietary supplement" means any product for human consumption, other than tobacco, intended to supplement the diet, that:

1. Contains one or more of the following dietary ingredients: a vitamin; a mineral; an herb or other botanical; an amino acid; a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; a concentrate, metabolite, constituent, extract, or combination of any of these ingredients;

2. Is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and

3. Is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required pursuant to 21 CFR 101.36.

"Food and 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. Food and food ingredients does not include alcoholic beverages or tobacco. For purposes of this subchapter, food and food ingredients may sometimes also be referred to as "food and drink."

"Food sold in a heated state" means food that the seller attempts to maintain at a temperature warmer than the surrounding air temperature, for example, by using heating lamps, warming trays, rotisserie or similar heating devices. Food, which the seller cooks to order and sells while still hot, and food that the seller reheats for the purchaser is considered food "heated by the seller."

"Prepared food" means:

1. Food sold in a heated state or heated by the seller;

2. 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 not including eggs, fish, meat, poultry, and foods containing these raw animal products when they require cooking by the consumer, according to the recommendations of the Food and Drug Administration, in order to prevent food-borne illnesses; or

3. Food sold with eating utensils provided by the seller. (Eating utensils include plates, knives, forks, spoons, glasses, cups, napkins, straws, but do not include containers or packaging used to transport the food).

However, prepared food does not include the following, when sold without utensils provided by the seller: food sold in an unheated state by weight or volume as a single item; bakery items, such as: breads, rolls, biscuits, bagels, pastries, donuts, cakes, pies, muffins, cookies, and tortillas; or food sold by a seller whose primary NAICS classification is manufacturing, except for bakeries.

"Provided by the seller" means whether utensils are considered to be provided by the seller and is determined by application of 18:24-12.2A.

"Soft drinks" means non-alcoholic beverages that contain natural or artificial sweeteners. Soft drinks does not include beverages that contain: milk or milk products; soy, rice, almond, or similar milk substitutes; or greater than 50 percent of vegetable or fruit juice by volume.

"Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.