Pennsylvania: Sales Tax Handbook
Are Food and Meals subject to sales tax?
While Pennsylvania'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 Pennsylvania, including catering and grocery food. To learn more, see a full list of taxable and tax-exempt items in Pennsylvania.
Catering
TAXABLE
In the state of Pennsylvania, any gratuities that are distributed to employees are not considered to be taxable.
Grocery Food
EXEMPT
In the state of Pennsylvania, whether food items are taxed or exempt depends upon the type of food in question, and the location from which the food is sold.
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