Whether Sam’s Club charges sales tax on food depends on where the store is, not on any company policy. In states that exempt unprepared groceries, items like bulk chicken, rice, and produce ring up at 0% state tax. In states that tax groceries at the full rate, the same items carry the standard sales tax. And in every state, a separate set of items — prepared food, soft drinks, candy, and supplements — gets taxed even when regular groceries do not.
Items That Get Taxed Even in Grocery-Exempt States
Nearly every state that exempts food draws a line between basic groceries you take home to cook and items that are ready to eat or considered non-essential. The four categories below are taxed at the full state and local rate almost everywhere, so they’ll show up on your receipt with tax attached even if the rest of your cart doesn’t.
Prepared Food
Prepared food is taxable in virtually every state, including those that fully exempt groceries. Most states use a similar definition: food sold heated, food sold with eating utensils, or food where the seller has combined two or more ingredients and sold the result as one item. A rotisserie chicken from the Sam’s Club deli checks two of those boxes and gets taxed at the full rate. A sealed bag of frozen chicken breasts from the same store does not.
The utensil rule catches more than shoppers expect. If the deli provides plates, forks, or napkins with cold items like pasta salad or a sandwich platter, the entire sale can become taxable prepared food. Unheated deli meat sold by weight without utensils is generally exempt, but adding utensils or mixing in additional ingredients flips the classification.
Soft Drinks and Sweetened Beverages
Soft drinks are carved out of the grocery exemption in most states. Under the widely adopted Streamlined Sales and Use Tax Agreement, a “soft drink” is any non-alcoholic beverage containing natural or artificial sweeteners, excluding beverages that contain milk or milk substitutes or more than 50% vegetable or fruit juice by volume.1Streamlined Sales Tax. Streamlined Sales and Use Tax Agreement A case of cola gets the full tax rate. A case of plain bottled water does not. A jug of juice with more than half real fruit juice may also escape the tax, though some states set their threshold higher than 50%.
Candy
Candy creates one of the odder distinctions in tax law. Under the definition used by many states, candy is a sugar-based preparation combined with chocolate, fruit, nuts, or flavorings that does not contain flour and does not require refrigeration.2Streamlined Sales Tax. Rule 327.6.1 Candy Definition A chocolate bar is taxable candy. A chocolate chip cookie or brownie contains flour and is classified as a bakery item, usually exempt as food for home consumption. That’s why a bag of gummy bears and a box of packaged cookies on the same shelf can ring up differently.
Vitamins and Supplements
Vitamins, protein powders, and dietary supplements are taxed at the full general merchandise rate in most states. Tax codes treat these products as health items rather than food, even when they look like meal replacements. If the label says “Supplement Facts” instead of “Nutrition Facts,” expect it to be taxed. Sam’s Club carries a large supplement section, and essentially everything in it is taxable no matter how your state handles regular groceries.
How Your State Taxes the Rest of Your Groceries
Once you set aside the four categories above, the tax on everything else in your cart comes down to which of three approaches your state takes.
Full Exemption
Most states exempt unprepared groceries from state sales tax entirely. Pennsylvania, New Jersey, and Massachusetts charge 0% state tax on basic groceries. Five additional states have no general sales tax at all, so groceries are untaxed by default. In these locations, the shelf price on bulk rice, cheese, and raw meat is essentially the final price, subject only to local taxes and the exceptions above.
Several states have joined this group recently. Illinois eliminated its 1% state grocery tax effective January 1, 2026, and Kansas eliminated its state grocery tax in 2025.
Full Standard Rate
A small number of states tax groceries the same as any other purchase. Idaho, for example, taxes groceries at its full 6% state rate. In these states, you pay the same rate on flour and eggs as on a television, which hits warehouse-club shoppers hard because the large quantities that make Sam’s Club attractive also magnify the tax bill.
Reduced Rate
Several states split the difference. Virginia charges 1% statewide on food for home consumption. Alabama reduced its grocery rate to 2% in September 2025, below its 4% general rate. Mississippi taxes groceries at 5% against its 7% standard rate, with legislation pending to reduce that further. Local jurisdictions often stack their own tax on top, so the effective rate at a specific store can be higher than the state figure alone.
Local Taxes Can Still Apply in Exempt States
A state-level exemption does not always mean zero tax at the register. Cities, counties, and special districts in some states can impose their own tax on food for home consumption even when the state rate is zero. Illinois is a clear example: the state eliminated its grocery tax in 2026, but municipalities and counties can still impose a 1% local grocery tax, and the regional transportation authority tax also remains. Colorado and several other states follow a similar pattern. The only way to know your actual rate is to check the combined state and local tax tables for the specific city where your Sam’s Club sits.
SNAP and EBT Purchases Are Always Tax-Free
Federal law prohibits any state or local government from collecting sales tax on purchases made with SNAP benefits. The rule is absolute: a state that allowed tax on SNAP transactions would lose its ability to participate in the program.3eCFR. 7 CFR 272.1 General Terms and Conditions In states that normally tax groceries, SNAP effectively becomes a built-in exemption. When you split payment between SNAP and a card, the store charges tax only on the non-SNAP portion.
Sam’s Club accepts SNAP/EBT at all club locations and through its Scan & Go mobile checkout. SNAP cannot be used on SamsClub.com, and because curbside pickup orders are processed as online transactions, SNAP is not accepted for pickup either.4Sam’s Club. Supplemental Nutrition Assistance Program at Sam’s Club If you rely on SNAP benefits, shopping in the club or using Scan & Go in-store are your options.
Online Orders and Delivery Fees
When you order groceries through SamsClub.com for delivery, the tax on the food itself follows the same rules as an in-store purchase, based on the delivery address. The delivery fee is a separate question, and states are split on it. Some tax delivery charges whenever the underlying items are taxable. Others exempt delivery fees if they’re listed separately on the invoice. When an order mixes taxable and non-taxable items, some states tax the full shipping charge and others apply tax proportionally based on the taxable share.
Sam’s Club Plus members get free shipping on many items, which sidesteps the question for those orders. For standard members paying delivery, expect the treatment to vary by location, and check the receipt for a separate tax line on the delivery charge.
Is the Membership Fee Taxed Too?
Sam’s Club charges $50 for its basic membership and $110 for the Plus tier. Whether that fee itself is taxable depends on how your state classifies it. In many states, a membership fee is treated as an intangible right to shop and is not subject to sales tax, since those states only tax tangible personal property.
Other states take a broader view. California, for example, treats warehouse-club membership fees as potentially taxable because members receive lower prices than non-members, so the fee is treated as part of the purchase price.5California Department of Tax and Fee Administration. Tax Guide for Membership Fees When a membership fee is taxable, it is taxed at the standard general-merchandise rate, not any reduced grocery rate, and the tax is based on where you purchase or renew, not where you later shop.