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Listings of Taxable and Exempt Foods and Beverages …

Aug 08, 2019 · heated or prepared meals (sandwiches, salad bars, etc.); and; food or beverage sold for on-premises consumption. Taxable food and beverage items may be purchased for resale without payment of tax if the purchaser gives the seller a properly completed Form ST-120, Resale Certificate. The purchaser will collect tax when the items are resold.

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Basic Groceries - Canada.ca

General. Sch. VI, Part III, s. 1. 1. The supply of basic groceries, which includes most supplies of food and beverages marketed for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the …

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