Were packaged artisan cheese and charcuterie boards exempt from Florida sales tax under TAA 24A-021?

Plain-English summary

The seller's artisan cheese and charcuterie board packages were exempt from Florida sales and use tax as food products.

The seller bought meats and cheeses in bulk, sliced them, and shipped the packages in custom insulated boxes with ice packs. Each single-price package included sealed or packaged ingredients, crackers, olives, chocolate-covered snacks, individually wrapped nuts, and serving utensils, and was intended to feed four to twenty people.

What this means for you

The result applied to the complete packaged offering described in the request. A materially different prepared-food or service arrangement requires separate analysis.

Common questions

Were the described charcuterie packages taxable? No.

Were they sold for one charge? Yes.

Did nationwide shipping change the result? The Department found the described sales exempt under the stated facts.

Citations and references

• Fla. Stat. §§ 212.05, 212.08(1), and 212.055 and Fla. Admin. Code r. 12A-1.011(2) and (4)(b), as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 24A-021

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Jim Zingale
Executive Director

floridarevenue.com

QUESTION: Are the sales of artisan cheese and charcuterie board packages described in the facts
below exempt from Florida sales and use tax?
ANSWER: Sales by Taxpayer of the artisan cheese and charcuterie board packages described in
the specific facts below are exempt from Florida sales and use tax under the provisions of s.
212.08(1), F.S.
January 07, 2025

Via e-mail:
Re:

Dear

Technical Assistance Advisement – TAA #: 24A-021
(“Taxpayer”)
Sales and Use Tax – Food
Sections 212.05, 212.08(1), 212.055, Florida Statutes (F.S.)
Rule 12A-1.011(2),(4)(b), Florida Administrative Code (F.A.C.)
BP #:
:

This is in response to your letter dated
, requesting this Department’s
issuance of a Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and
Rule Chapter 12-11 F.A.C, Florida Administrative Code, regarding the matter discussed below.
Your request has been carefully examined, and the Department finds it to be in compliance with
the requisite criteria set forth in Chapter 12-11, F.A.C. This response to your request constitutes
a TAA and is issued to you under the authority of s. 213.22, F.S.
REQUESTED ADVISEMENT
Are the sales by Taxpayer of the artisan cheese and charcuterie board packages described below,
under the specific facts as indicated, exempt from Florida sales and use tax under the provisions
of s. 212.08(1), F.S.?

Technical Assistance Advisement
January 07, 2025
Page 2

FACTS

Your letter states:
Taxpayer arranges artisan cheese and charcuterie boards to be shipped nationwide from
Taxpayer’s facility in
. The meats and cheeses that are used in the
arrangement of the boards are purchased and arrive at Taxpayer’s facility in bulk, where they are
then sliced by Taxpayer’s employees to sizes and shapes appropriate for Taxpayer’s assorted
product options. Each day, boards are processed and shipped from Taxpayer’s facility via
common carrier to customers nationwide in custom designed and insulated boxes with ice packs,
allowing the product to remain at 40 degrees for up to 48 hours. The product is sold as a single
charge.
When the customer opens the shipping box, they are presented with a separately sealed box of
crackers as well as the chilled charcuterie board ingredients. The board ingredients include
individually wrapped trays of meats, cheeses, and fruits, as well as items like a jar of olives,
chocolate covered snacks, and individually wrapped packages of nuts to be placed on the tray
when ready for consumption. The boards are intended to feed between 4 and 20 individuals,
depending on the size and design of the board. The product also contains a set of serving utensils

• a small wooden knife, small wooden tongs, a spoon, and toothpicks used to transfer the cheese,
  meat, and other items from the board. The cost of these items and the physical board does not
  exceed 25% of the cost of the complete package.
  Once unpacked from the box, the whole product is sealed. Upon removing the outer packaging,
  there are three small paper trays that each contain various meats, cheeses, and nuts. There is
  also a jar of olives and a sealed bag filled with chocolate covered coffee beans. Upon unwrapping
  the three small paper trays, the customer may access the meats and cheeses, but all nuts are
  separately packaged and sealed.
  Taxpayer states that before ever serving the product, the following steps must occur:
  •
  •
  •
  •
  •
  •
  •

The board must be removed from the shipping box,
The crackers must be removed from the shipping box,
The ribbon and the external seal must be removed from the board,
The three (3) sealed small paper trays must be opened,
Multiple sealed bags of nuts must be opened (four in the product pictured)
The sealed bag of chocolate covered coffee beans must be opened, and
The box of crackers must be opened.

Also, the customer is directed to refrigerate the product upon receipt. The product stays fresh
for up to seven days in the refrigerator if the individual wraps are unopened. The product’s

Technical Assistance Advisement
January 07, 2025
Page 3

instructions provide that it should be removed from the refrigerator and unwrapped for at least
one hour prior to serving.
LAW AND DISCUSSION
Unless a specific exemption applies1, s. 212.05, F.S., provides it is the legislative intent that every
person is exercising a taxable privilege that engages in the business of selling tangible personal
property2 in this state. For exercising such a privilege, a tax is levied on each taxable transaction
or incident. The tax is due and payable at the rate of 6 percent, plus any applicable surtaxes
imposed under s. 212.055, F.S., on the total consideration received for each item or article of
tangible personal property when sold at retail.
For the purposes of Florida sales and use tax, food is considered tangible personal property and
is subject to tax, unless a specific exemption applies.
Section 212.08(1), F.S., provides that many food products for human consumption are exempt
from sales tax. The term “food products” means edible commodities, whether processed,
cooked, raw, canned, or in any other form, which are generally regarded as food. See also Rule
12A-1.011(2), F.A.C. For the purposes of administering this subsection of the Florida statutes,
items such as meats, cheeses, nuts, and fruits are considered food products and as such the sale
of these types of products are specifically exempt from tax.
Sales of sealed or packaged meats, cheeses, nuts, fruits, chocolate covered coffee beans, and
crackers are specifically exempt from tax. Based on the facts described above, the Taxpayer is
selling and shipping sealed and packaged exempt food products to customers throughout the
United States. It is understood that after the package is received by the customer, the board and
utensils are used for the presentation/serving of exempt products included in the package sold
to the customer. It appears that none of the other exclusions to the food products exemption in
s. 212.08(1)(c), F.S., apply.
Section 212.08(1)(f)2., F.S., provides that if the taxable items represent 25 percent or less of the
cost of the complete package and a single charge is made, the entire sales price of the package
is exempt from tax. The person preparing the package is liable for the tax on the cost of the
taxable items going into the complete package. If the taxable items are separately stated, the
separate charge is subject to tax.

1

While taxing statutes are strictly construed against the taxing authority, statutes that grant an exemption are strictly construed against the
taxpayer. See Asphalt Pavers v. Dept. of Revenue 584 So.2d 55 (Fla. 1st DCA 1991), at 57 (citing the rule that exemptions from tax are strictly
construed against the taxpayer, with any ambiguity resolved in favor of the administrative agency); State ex rel. Szabo Food Services Inc. v.
Dickinson, 286 So.2d 529 (Fla. 1973) (“Exemptions to taxing statutes are special favors granted by the Legislature and are to be strictly construed
against the taxpayer.”). See also, United States Gypsum Co. v. Green, 110 So.2d 409 (Fla. 1959) (also stating that exemptions from tax are strictly
construed against the taxpayer) and Wanda Marine Corp. v. Dep’t of Revenue 305 So.2d 65, 69 (Fla. 1st DCA 1975).
2
“Tangible personal property” means and includes personal property which may be seen, weighed, measured, or touched or is in any manner
perceptible to the senses. See s. 212.02(19), F.S.

Technical Assistance Advisement
January 07, 2025
Page 4

Under the facts presented, the charcuterie board packages are sold for a single non-itemized
charge. Accordingly, since the cost of the board and serving utensils do not exceed 25% of the
cost of the complete artisan cheese and charcuterie board package, the entire sales price of the
package would be exempt from tax.
CONCLUSION
Sales by Taxpayer of the artisan cheese and charcuterie board packages described above under
the specific facts indicated are exempt from Florida sales and use tax under the provisions of s.
212.08(1), F.S.
This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only
under the facts and circumstances described in the request for this advice, as specified in s.
213.22, F.S. Our response is predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or administrative rule changes, or judicial
interpretations of the statutes or rules, upon which this advice is based, may subject similar
future transactions to a different treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are
public records under Chapter 119, F.S., and are subject to disclosure to the public under the
conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In
an effort to protect confidentiality, we request you provide the undersigned with an edited copy
of your request for TAA, the backup material and this response, deleting names, addresses and
any other details which might lead to identification of the Taxpayer. Your response should be
received by the Department within ten (10) days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-7759.
Sincerely,

Alesia Pride
Alesia Pride
Tax Law Specialist
Office of Technical Assistance

CC:

Record ID: 7001351182

Technical Assistance Advisement
January 07, 2025
Page 5

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