Notice for Public Comment - CRIC Interpretation Request - Prepared Food

Jan 24, 2023

Pursuant to Streamlined Sales Tax Governing Board Rule 902, this message shall serve as official notice of the commencement of the 60-day public comment period for the Interpretation Request received from Ms. Merry Hopkins, Minnesota Department of Revenue.  The request is seeking a determination as to whether certain fact patterns result in the sale of “prepared food.”  Specifically, the request is asking:

(1)      Whether “physically giving or handing utensils to the purchaser” includes a seller loading utensils owned by the purchaser into galley carts along with the food items being sold; and

(2)      Whether “making plates, bowls, glasses, or cups available to purchasers,” includes a seller placing food on plates, bowls, glasses, or cups that are owned by the purchaser and possessed by the seller and loaded into galley carts.

in the Streamlined Sales and Use Tax Agreement. 

The Interpretation Request and Supplemental Information provides may be viewed at the following links: Interpretation Request – Prepared Food (RI22002) and Supplemental Information (RI22002A01).

On January 18, 2023, the Compliance Review and Interpretations Committee (CRIC) voted to accept the Interpretation Request and Supplemental Information submitted and issue an interpretive opinion on the questions being asked.

The Compliance Review and Interpretations Committee may hold a hearing on this request any time after the 60-day public comment period, which ends on March 27, 2023.  An official notice will be sent at least 10-days prior to that meeting.

Please email any public comments on this interpretation request to, no later than March 27, 2023. Any public comments received will be posted to the Streamlined Sales Tax Governing Board’s website.

If you have any questions concerning this, please feel free to contact me.

Craig Johnson
Executive Director
Streamlined Sales Tax Governing Board, Inc.
100 Majestic Drive, Suite 400
Westby, WI  54667
(o) (608) 634-6160
(m) (608) 632-0521