N.J.A.C. 18:24-12.3 - Receipts Subject to Sales Tax

(a) Sales tax is imposed on the receipts, including any cover, minimum, entertainment or other charge, or the value of a coupon, from every sale of prepared food of any nature either sold by restaurants, taverns, bars, cafeterias, and other food establishments in this State (except as provided in this subchapter), or sold by caterers.

(b) Examples of establishments engaged in the sale of food and drink that are required to collect the tax on sales of prepared food include:

Cafes

Fast food operators

Pizzerias

Cafeterias

Fish stores that also

Restaurants

Carry-out

sell fish cooked to

Sandwich shops

restaurants

order

Snack bars

Caterers

Food sellers in work

Juice bars

Coffee bars and tea

places

parlors

Hamburger and hot

Sports/entertainment

Convenience stores

dog stands

arena food sellers

Delicatessens

Ice cream stands

Sushi bars

Diners

Ice cream trucks

Taverns, grills, and

Drive-in restaurants

Lunch bars, counters,

bars

and rooms

Lunch trucks

Mall food courts

Oyster and clam bars

(c) Sales of food and drink through vending machines are subject to sales tax. (see N.J.A.C. 18:24-16 and 17)