Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 4 - Local Meals and Beverage Tax (280-RICR-20-70-4)
Section 280-RICR-20-70-4.11 - Items Not Included as Food or Food Ingredients
Universal Citation: 280 RI Code of Rules 20 70 4.11
Current through September 18, 2024
A. The following items are not considered food and food ingredients and are therefore subject to sales and use tax.
1. Alcoholic Beverages as defined in §
4.5(A) of
this Part are subject to tax.
2.
Candy as defined in §
4.5(C) of
this Part is subject to sales tax, however many products commonly categorized
as candy contain flour therefore packaging labels must be examined to determine
which items are deemed taxable candy or exempt food products (contains flour).
a. Examples of items exempt after January 1,
2007 include KitKats, Twix, some licorice, Nestle Crunch, and Milky
Way.
b. If an item that would
otherwise be included in the definition of "candy" above requires refrigeration
under health regulations, it would be deemed an exempt food product. Candy that
does not require refrigeration is taxable even if sold as such. For example, a
number of candy bars that are regularly marketed at room temperature in the
candy aisle may also be found in the refrigerated section of a convenience
store. These products are refrigerated for customer preference rather than as
directed on the label. Therefore, these items are not exempt from sales
tax.
3. Dietary
Supplement as defined in §
4.5(E) of
this Part is subject to tax. This means any product intended to supplement the
diet required to be labeled as a dietary supplement, identifiable by the
"Supplemental Facts" box found on the label and as required pursuant to Federal
law. Dietary supplements sold on prescription are not subject to tax.
4. Prepared Food and Meals are subject to tax
based on the definitions in §
4.5(I) of
this Part and the application of the Threshold Test in §
4.13 of this Part.
5. Soft Drinks as defined in §
4.5(J) of
this Part are subject to sales tax.
a. Frozen,
or powdered soft drink mixes are not deemed to fall within the definition of
"soft drink", which must be in liquid form, and are therefore exempt as
foods.
b. Taxable soft drinks
include, but are not limited to:
(1)
Naturally and artificially sweetened water,
(2) Teas containing sweeteners,
(3) Drinks labeled as containing 50 percent
or less fruit or vegetable juice,
(4) Sports drinks (Gatorade, PowerAde, etc.),
and
(5) Sodas (colas, root beer,
artificially sweetened diet colas, ginger ales, etc.).
c. Items that are deemed exempt food
products, rather than taxable soft drinks include, but are not limited to:
(1) Unsweetened Water (regardless of
carbonation),
(2) Fruit or
vegetable juices that contain more than 50 percent juice by volume,
(3) Nutritional drinks that contain soy
(Ensure, Boost, etc.),
(4) Apple
cider,
(5) Beverage powders
(Kool-Aid, lemonade, sweetened iced tea), and
(6) Frozen fruit juice concentrates (product
is not in liquid form).
Disclaimer: These regulations may not be the most recent version. Rhode Island 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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