Sales/excise Tax Division Instructional Bulletin No. 12 Page 9
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123-B. Grocery staples. "Grocery staples" means food products ordinarily consumed for
human nourishment and includes, but is not limited to, cereals and grain products, including
bread, rolls and unflavored matzo; milk and milk products; oleomargarine; meat and meat
products; fish and seafood products; poultry; eggs and egg products; vegetables and vegetable
products, including pickles; fruit and fruit products, including fruit juices and fruit sauces;
naturally flavored powdered or liquid drink mixes or drinks; spices, condiments, including jams,
jellies and peanut butter, salt and sugar; coffee and tea; and unroasted nuts.
"Grocery staples" does not include spirituous, malt or vinous liquors; soft drinks, iced tea, sodas
or beverages such as are ordinarily dispensed at bars or soda fountains or in connection with bars
or soda fountains; medicines, tonics, vitamins and preparations in liquid, powdered, granular,
tablet, capsule, lozenge or pill form, sold as dietary supplements or adjuncts, except when sold on
the prescription of a physician; water, including mineral bottled and carbonated waters and ice;
dietary substitutes; snack food; and prepared food.
8-A. Prepared food. "Prepared food" means meals served on or off the premises of the
retailer; drinks or food furnished, prepared or served for consumption at tables, chairs or counters
or from trays, glasses, dishes or other tableware provided by the retailer; food that is ordinarily
sold by the retailer for immediate consumption on or near the location of the retailer, even though
the products are sold on a take-out or to-go order and are actually packaged or wrapped and
taken from the premises; food that is sold from a retail location from which food is ordinarily sold
for consumption without further preparation or storage; heated food or drinks; and sandwiches.
10. Retailer. "Retailer" means a person who makes retail sales or who is required to
register by section 1754-A or 1754-B or who is registered under section 1756. PL 1997, c. 393,
Pt. A, '41 (rpr).
11. Retail sale. "Retail sale" means any sale of tangible personal property in the ordinary
course of business for any purpose other than for resale, except resale as a casual sale, in the form
of tangible personal property. "Retail sale" also means any sale of a taxable service in the
ordinary course of business for any purpose other than for resale, except resale as a casual sale.
13. Sale. "Sale" means any transfer, exchange or barter, in any manner or by any means
whatsoever, for a consideration and includes leases and contracts payable by rental or license fees
for the right of possession and use, but only when such leases and contracts are deemed by the
State Tax Assessor to be in lieu of purchase.
14. Sale price. "Sale price" means the total amount of a retail sale valued in money, whether
received in money or otherwise.
A. "Sale price" includes:
(1) Services which are a part of a retail sale; and
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