Technical information release provides immediate information regarding tax laws focused physical areas of grocery stores, convenient stores and gas stations. Food prepared on the premises, as defined in Rev 701.16, which could reasonably be perceived as competing with an eating establishment that is primarily in the restaurant business, is taxable. Examples include: sandwiches, beverages in unsealed containers, salad bar and self-serve food carts, hot food items, party platters and prepared ready to eat products. The following examples are not taxable: wholly packaged food products and beverages, deli items, pre-packaged bakery items, single serving bakery products and whole, multiple serving bakery products. (Technical Information Release TIR 2007-005, New Hampshire Department of Revenue Administration, August 7, 2007)