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Question: What nonessential articles and containers are exempt from sales tax?
Sales and purchases of nonessential food items and packaging provide with purchased food and beverage items are taxable at the state sales and use tax rate of 2.9%.

A retailer of food, meals, or beverages who purchases nonessential food items or nonessential containers or bags and furnishes the article or container to a consumer in connection with the taxable retail sale of food, meals, or beverages, must pay sales or use tax on the purchase of the nonessential article or container. An article or container is nonessential if it is primarily used for the convenience of the consumer and is not necessary to effectuate the sale of food.

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