Effective October 1, 2009, candy, soft drinks, dietary supplements, and prepared foods, and disposable products that are transferred with such items are exempt from sales tax only if furnished for no consideration by a restaurant to the restaurant’s employee during the employee’s work hours. A restaurant’s sales of such items are subject to tax. Prior to October 1, 2009, certain food, food products, and beverages and disposable products that were transferred with such items were exempt from sales tax if the items were provided by a restaurant to the restaurant’s employees during the employee’s work hours, regardless of whether the restaurant sold the items to the employee or furnished the items to the employee for no consideration. (Sales To Restaurant Employees, Wisconsin Department of Revenue, January 19, 2010)