Michigan Sales and Use Tax: Updated Guidance on Taxability of Food for Human Consumption

• Michigan Department of Treasury updated guidance on sales and use tax for food for human consumption
• Public Acts 141 and 142 of 2023 reinstated Treasury Rule 86’s approach
• Food sold with eating utensils provided by the seller is considered prepared food and subject to tax
• For sellers with prepared food sales percentage of 75% or less, utensils must be handed to purchasers or necessary for food
• For sellers with prepared food sales percentage greater than 75%, utensils must be made available to purchasers
• Candy, bottled water, and soft drinks do not become taxable with utensils unless necessary utensils are provided

Source: vitallaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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