Food at Schools

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The location of where the food is served determines if the sale is taxable or not.

School Location Type	Food Sales Taxability
Pre-kindergarten – 12^th grade schools	All food and drink served at pre-kindergarten through 12^th grade schools is not taxable. This exemption also applies to non-school events (such as a wedding or party).
Concession stands	Concession stand sales on school premises are not taxable.
Administration offices	Prepared food and drink sales in administrative offices located off of the school premises are taxable. (The offices are not part of the school.)
Colleges, universities, and private career schools	Meals served to students at colleges, universities, and private career schools are taxable. For more information, see Schools – Sales and Purchases.
Vending machines	The only taxable food sold through a vending machine at a school is prepared food, soft drinks, candy, and dietary supplements. For more information, see Sales – Vending Machines and Amusement Devices.

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