The sales tax rate on groceries (food for home consumption and certain essential personal hygiene items) will be reduced to 1% beginning January 1, 2023.
For a list of what qualifies as food for home consumption and essential personal hygiene items, see the Grocery Tax page.
How this change impacts businesses
This reduced rate will first be reflected on your January 2023 sales tax return (due February 20, 2023). Quarterly filers, the new rate is in effect for your January - March 2023 return (due April 20, 2023).
For more information, see Tax Bulletin 22-12.