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You all have undoubtedly heard of all of these resources, but in an attempt to help compile available resources in one place, please see the following. There is also some additional news regarding unprepared food sales from the Utah Tax Commission below.
There are also some helpful industry resources located at the following sites: https://coronavirus.utah.gov/business/
https://www.ustravel.org/
Food Sales Tax
Many restaurants are changing their sales models during this time of social distancing. Below is guidance on how restaurants should tax sales of prepared and non-prepared food items.
In Utah, sales of prepared food for immediate consumption are subject to the full sales tax rate in the jurisdiction where the sale occurs. Sales of grocery food (unprepared food and food ingredients) are subject to a lower 3 percent rate throughout Utah.
Restaurants that sell grocery food in addition to prepared food may collect the lower 3 percent tax on their grocery food sales, but ONLY IF those items are listed separately on the receipt or invoice. Report and pay sales tax on form TC-62M or TC-62S, Sales and Use Tax Return.
Restaurants must also collect a 1 percent restaurant tax on all food sales in counties that impose it (Piute County is the only Utah county that does not impose the tax). The restaurant tax applies to all food sales, both prepared food and grocery food. Report and pay this tax on form TC-62F, Restaurant Tax Return.
See Utah Code §§59-12-602(5) and 59-12-603(1)(a)(ii), Pub 55 (Sales Tax Information for Restaurants) and Pub 25 (Sales and Use Tax General Information).
Additional resources can be found by following:
