This rule development workshop is being held to solicit and receive public comment and input regarding the working draft of changes to Rule Chapter 12A-1, F.A.C. (Sales and Use Tax), for: (1) the application of tax on the sale of food products generally sold by grocery stores, convenience stores, supermarkets, bakeries, fish markets, produce markets, and other like places of business; (2) the application of tax on bakery products sold by bakeries, pastry shops, and like establishments; (3) the application of tax on the sale of water or ice; and (4) the application of tax on the sale of food products generally served, prepared, or sold in or by restaurants, lunch counters, cafeterias, caterers, hotels, taverns, or other like places of business. The following issues relevant to grocery stores, supermarkets, convenience stores, and others that sell grocery items will be addressed: • Sales of grocery items, both taxable and exempt • Sales of bakery products for consumption on the premises and those sold for consumption off the premises • Sales of taxable soft drinks and other beverages and tax-exempt 100% juice • Sales of hot prepared food items sold by grocery stores • Sales of packages containing both tax-exempt food items and other taxable items • Tax-exempt items used for packaging food for sale Issues related to restaurants, lunch counters, cafeterias, hotels, taverns, caterers, transportation companies, tax-exempt organizations, or other places that sell prepared food items will also be addressed: • Meals, drinks, and food items that are taxable when prepared, served, or sold in such places of business • The taxability of food and drinks served or sold in places where an admission is charged • How to tax meals and food items purchased with coupons or other discounts • When gratuities are subject to tax • The exemption for food donated to a food bank or to organizations exempt from federal tax • The exemption from use tax on food or drinks furnished as part of a room package by hotels and other public lodging establishments • Tax-exempt items used for packaging food or drink for sale