Georgia: Sales Tax Handbook
Are Food and Meals subject to sales tax?
While Georgia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of food and meals in Georgia, including catering and grocery food. To learn more, see a full list of taxable and tax-exempt items in Georgia.
Catering
TAXABLE
In the state of Georgia, any eligible food and beverages which are sold to be intended for off-premises consumption are not considered to be taxable so long as the caterer does not assist in the serving, cooking, heating, or providing any other on-site service which is related to the consumption which follows the delivery to the customer. In addition, any voluntary gratuities are not considered to be taxable.
Grocery Food
EXEMPT
In the state of Georgia, the exemption for the sale of food and food ingredients to an individual consumer for off-premises human consumption does not apply to any local sales and use tax. However, the exemption is not applicable to prepared food, alcoholic beverages, any types of drugs (over the counter or otherwise, or any tobacco products.
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