[seanmcdirmid]

It is more complex that that: hot food might not be taxed if it is "to go" (Starbucks and their breakfast sandwiches ....), Whole Foods will always apply tax to its food bar items, the ice cream parlor down the street will apply sales tax if you say "for here" but not if they assume take out.

It is very very confusing, and I haven't really figured it out yet.

[rsynnott]

Sales tax on food in general tend to be pretty arcane. Notoriously, McVities sued the British revenue services to have some of their biscuits classified as cake instead of biscuits, because there's no VAT on cake. (They won.)