Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?

Yes. Sales of prepared food by restaurants, drive-ins, snack bars, candy and nut counters, private clubs, and similar establishments are taxable irrespective of whether they furnish facilities for on premise consumption. Food that otherwise qualifies as food for home consumption would remain exempt. For example, raw meat or raw seafood that is sold by an establishment that also sells prepared foods would still be exempt.