On March 31, 2022, a Revenue Administration Bulletin was issued by the Michigan Department of Treasury explaining how sales and use tax will be handled on prepared foods and cooked meals. Prepared food consists of, “food sold in a heated state or that is heated by the seller, two or more food ingredients mixed or combined by the seller for sale as a single item and or, food sold with eating utensils provided by the seller, including knives, forks, spoons, glasses, cups, napkins, straws, or plates, but not including a container or packaging used to transport the food.” Certain items sold at concession stands are taxed. For example, anything heated or sold hot would be taxed because it falls into the category of “prepared food.” However, anything sold without utensils that is prepackaged and sold unheated is not taxed because it is not considered “prepared food.” (Michigan Department of Treasury, Revenue Administrative Bulletin 2022-4, approved March 31, 2022)