Is it taxable?
Is Takeout Food Taxed?
Almost everywhere, yes — prepared food is the one category even the grocery-exempt states tax, and a handful charge it a premium rate. The genuine surprises: Ohio doesn't tax carryout food at all, and New Hampshire — a state with no sales tax — taxes your takeout at 8.5%.
The carve-outs worth knowing
- Ohio is the great exception: its exemption turns on where you eat, not what you buy — food consumed off the premises is exempt, so a carryout order generally rings up tax-free (soft drinks aside). Eat it at the restaurant's tables and it's taxed.
- New Hampshire is the mirror image: no sales tax on goods, but an 8.5% meals tax on prepared food — dine-in, takeout, or a party platter from the grocery deli.
- The premium-rate states: Vermont taxes meals at 9%, Maine at 8%, Connecticut at 7.35% — all higher than their general rates.
- California un-taxes cold takeout: cold food to go — the deli sandwich, the poke bowl — is exempt unless the seller trips the 80-80 rule; hot prepared food is always taxed.
- The utensil test decides borderline cases in the Streamlined states: food sold with the seller's fork, spoon, or cup is "prepared food" even if nobody heated anything — Michigan wrote the rule into law in February 2024.
Takeout, state by state
47 states checked: 5 exempt · 41 taxable · 1 it depends
| State | Tax status | Source |
|---|---|---|
| Alabama Hot and ready-to-eat food isn't SNAP-eligible, so the grocery rate doesn't apply — takeout pays the full 4% state rate plus local taxes. | Taxable | Alabama Department of Revenue, notice: state rate on food reduced Sept. 1, 2025 |
| Alaska No state sales tax — but takeout is exactly the kind of sale local city and borough sales taxes do reach. | Exempt | Alaska Remote Seller Sales Tax Commission, Seller FAQs |
| Arkansas Prepared food never qualified for the grocery rate — takeout pays the full state and local rates. | Taxable | Arkansas DFA, State Sales and Use Tax Rates |
| California Hot prepared food is taxable, dine-in or to-go. Cold food to go — sandwiches, salads, poke — is exempt unless the seller meets the 80-80 rule. | Depends | California CDTFA, Regulation 1603: Taxable Sales of Food Products |
| Colorado Prepared and hot food is excluded from Colorado's food exemption and taxed. | Taxable | Colorado Department of Revenue, FYI Sales 4 |
| Connecticut Meals — dine-in, takeout, and much of the grocery hot case — are taxed at 7.35%, a point above Connecticut's general rate. | Taxable | Connecticut DRS, Sales Tax Information (rates) |
| Delaware No state or local sales tax — takeout included. | Exempt | Delaware Division of Revenue, Doing Business in Delaware |
| Florida Food served, prepared, or sold for immediate consumption — restaurants, lunch counters, takeout windows — is taxable at 6% plus local. | Taxable | Florida DOR, Rule 12A-1.0115, F.A.C. |
| Hawaii The general excise tax reaches all food sales, plate lunch included. | Taxable | Hawaii Department of Taxation, Tax Facts 37-1 |
| Idaho Idaho's 6% applies to restaurant and takeout food as it does to everything else — and the grocery credit doesn't cover meals out. | Taxable | Idaho State Tax Commission, grocery credit refund notice |
| Illinois Food prepared for immediate consumption is taxed at the full general merchandise rate — the grocery-tax repeal left it untouched. | Taxable | Illinois DOR, Bulletin FY 2026-03: Grocery Tax Changes |
| Indiana Food sold heated, or with utensils provided by the seller, is taxable — the two tests that catch nearly all takeout. | Taxable | Indiana DOR, Sales Tax Information Bulletin #29 |
| Iowa Food sold hot, mixed by the seller, or with the seller's utensils is taxable prepared food. | Taxable | Iowa DOR, Iowa Sales Tax on Food |
| Kansas Prepared food was left out of the food-rate phase-down — takeout pays the full state and local rates. | Taxable | Kansas DOR, Pub. KS-1223: Food Sales Tax Rate Reduction |
| Kentucky Prepared food is excluded from the food exemption and pays the 6%. | Taxable | Kentucky Department of Revenue, Sales & Use Tax |
| Louisiana Restaurants, drive-ins, food trucks, snack bars — prepared food is taxable whether or not there's anywhere to sit. | Taxable | Louisiana DOR, "Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?" |
| Maine Prepared food is taxed at Maine's 8% — a premium over the general 5.5% — dine-in or takeout. | Taxable | Maine Revenue Services, Instructional Bulletin No. 27 |
| Maryland Prepared and hot food is taxable at 6% — even from a grocery store's deli counter. | Taxable | Comptroller of Maryland, Business Tax Tip #5 |
| Massachusetts Meals sold by a restaurant — or the restaurant part of a store — are taxed, takeout included; many cities add a local meals surcharge. | Taxable | Massachusetts DOR, Sales and Use Tax Guide |
| Michigan Food sold hot, mixed by the seller, or — since February 13, 2024 — with the seller's utensils is taxable prepared food. | Taxable | Michigan Treasury, Changes to the Tax Treatment of Prepared Food |
| Minnesota Food prepared by the seller or sold with eating utensils is taxable. | Taxable | Minnesota DOR, Food and Food Ingredients guide |
| Mississippi Prepared food isn't SNAP-eligible, so the 5% grocery rate doesn't apply — takeout pays the full 7%. | Taxable | Mississippi DOR, "Reduced sales tax on groceries begins July 1" |
| Missouri Food prepared for immediate consumption — hot meals, deli plates — pays the full state and local rates, not the 1.225% food rate. | Taxable | Missouri DOR, Sales Tax Reduction on Food |
| Montana No general sales tax — takeout included. | Exempt | Montana Department of Revenue, Sales Tax Guidance |
| Nebraska Prepared food is excluded from the food exemption — sandwiches made by the seller and fountain drinks are Nebraska's own examples. | Taxable | Nebraska DOR, Food Tax Exemptions |
| Nevada Prepared food intended for immediate consumption is taxable — the utensil test does most of the deciding. | Taxable | Nevada Department of Taxation, Sales Tax FAQs |
| New Hampshire The state with no sales tax taxes your takeout: New Hampshire's 8.5% meals tax covers prepared food eaten on or off the premises — grocery-store party platters included. | Taxable | New Hampshire DRA, Meals & Rooms (Rentals) Tax |
| New Jersey Prepared food is taxable at New Jersey's full rate, dine-in or takeout. | Taxable | New Jersey Division of Taxation, Food and Food Products notice |
| New Mexico The grocery deduction stops at prepared food — restaurant and takeout receipts stay in the gross receipts tax base. | Taxable | New Mexico Taxation & Revenue, FYI-201: Gross Receipts Tax and Certain Foods |
| New York Heated food, sandwiches, and prepared meals are taxable — the grocery exemption requires food sold unheated in grocery form. | Taxable | New York State Tax Department, Tax Bulletin ST-525 |
| North Carolina Prepared food is non-qualifying — the full state and local rate, not the 2% food rate. | Taxable | NCDOR, Food, Non-Qualifying Food, and Prepaid Meal Plans |
| North Dakota Prepared food is excluded from the food exemption and taxed. | Taxable | N.D. Office of State Tax Commissioner, Sales Tax Exemptions |
| Ohio The surprise of the table: food consumed OFF the premises is exempt in Ohio — a carryout order is generally tax-free, soft drinks aside. Eat it at the restaurant and it's taxed. | Exempt | Ohio Department of Taxation, sales tax FAQ: what is and isn't taxable |
| Oklahoma Prepared food — anything made or heated on site, the rotisserie chicken included — pays the full 4.5% state rate plus local; the food exemption doesn't reach it. | Taxable | Oklahoma Tax Commission, State Sales Tax on Food and Food Ingredients |
| Oregon No general sales tax — takeout included. | Exempt | Oregon Department of Revenue, Sales Tax in Oregon |
| Pennsylvania Meals and food from eating establishments are taxable — the grocery exemption stops at the deli counter. | Taxable | Pennsylvania DOR, REV-717 Retailer's Information Guide |
| Rhode Island Prepared food is excluded from the food exemption by statute and taxed. | Taxable | Rhode Island General Laws § 44-18-30 |
| South Carolina The unprepared-food exemption is exactly that — prepared food pays the full 6% state rate plus local taxes. | Taxable | South Carolina DOR, Sales Tax Manual ch. 21: Unprepared Food Exemption |
| South Dakota Everything edible pays South Dakota's 4.2% plus municipal tax; prepared food often adds a municipal gross receipts tax on top. | Taxable | South Dakota DOR, Sales & Use Tax |
| Tennessee Prepared food pays the full 7% state rate plus local — the 4% food rate is for the grocery aisle only. | Taxable | Tennessee DOR, SUT-54: Prepared Food |
| Texas Hot food, food sold with utensils, and restaurant meals are taxable — the everything-counter-side rule. | Taxable | Texas Comptroller, publication 96-280: Grocery and Convenience Stores |
| Utah Prepared food pays the full combined rate, not the 3% grocery rate — heated, mixed, or served with utensils are the tests. | Taxable | Utah State Tax Commission, Grocery Food Sales & Use Tax |
| Vermont Meals — food sold ready to eat, on-site or takeout — are taxed at Vermont's 9% meals rate, the country's steepest. | Taxable | Vermont Department of Taxes, Meals and Rooms Tax |
| Virginia Hot and prepared food doesn't count as food for home consumption, so the 1% grocery rate doesn't apply — and many Virginia localities add their own meals tax. | Taxable | Virginia Tax, Tax Bulletin 22-12 |
| Washington Prepared food — heated, combined by the seller, or sold with utensils — is excluded from the food exemption and taxed. | Taxable | Washington DOR rule, WAC 458-20-244: Food and Food Ingredients |
| West Virginia Prepared food — sold heated, with utensils, or made on site — is taxable at 6%. | Taxable | West Virginia Tax Division, TSD-420: Prepared Foods |
| Wisconsin Prepared food is one of Wisconsin's four food carve-outs — takeout pays the 5% plus county tax. | Taxable | Wisconsin DOR, Publication 220: Grocers |
Local sales taxes can differ — a city or county rate can apply even where the state rate doesn't, and a few local carve-outs go the other way. The linked guidance is the place to check your town.
Still being checked
These 3 states are not in the table yet because we haven't finished checking the official guidance — and a guessed row is worse than no row. Until then, the agency itself:
- Arizona — Arizona Department of Revenue
- Georgia — Georgia Department of Revenue
- Wyoming — Wyoming Department of Revenue
Takeout questions, answered
Is takeout taxed the same as dining in?
In almost every state, yes — the tax follows the preparation, not the seating. The big exception is Ohio, where food consumed off the premises is exempt, so the same order can be tax-free at the drive-thru and taxed at the table. California splits the difference: hot food is always taxed, cold food to go often isn't.
Why is my takeout taxed at a higher rate than everything else?
Some states charge meals a premium: Vermont 9%, New Hampshire 8.5%, Maine 8%, Connecticut 7.35%. And in many states — Massachusetts and Virginia among them — cities and counties stack a local meals tax on top of the sales tax.
Does grocery-store prepared food count as takeout?
Generally yes. The rotisserie chicken, the hot bar, the deli platter — food made or heated on site is prepared food at full rate in nearly every state, even where the rest of the cart is exempt. The plastic fork matters too: food sold with the seller's utensils is prepared food in the Streamlined-definition states.
Is delivery food taxed like takeout?
The food itself, yes — same prepared-food treatment. Whether the delivery fee on top is taxed is its own 50-state question, answered on the shipping page.
Every row checked by hand against the linked guidance on 2026-08-19. More everyday items on the is-it-taxable index.