1. (a) Food products sold by a restaurant, including a restaurant portion within a store, shall not be taxable unless sold in a manner:

   1. (1) Other than the same manner in which they are commonly sold in a retail food store; or
   2. (2) Commonly considered a meal, such as on a plate or otherwise packaged as a meal.
2. (b) Food products sold by a store shall not be taxable.

Source. #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.011)