Sales of food and food ingredients by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities, or day care centers licensed are exempt from sales and use taxes, regardless of whether the food and food ingredients are served at the facility. “Mobile meals on wheels” sold to the elderly and handicapped will continue to be exempt from tax. It was noted that this exemption does not apply to soft drinks and alcoholic beverages. Prior to October 1, 2009, the exemption applied only to meals, food, food products, and beverages that were sold by a hospital, sanatorium, nursing homes, retirement home, community-based residential facility, or day care center, and served at the facility. (Sales of Food and Food Ingredients by Hospitals and Other Facilities, Wisconsin Department of Revenue, January 19, 2010)