I am NOT a tax expert but specifically regarding food - and I assume that includes restaurant take out food, the sales tax portion, here is a direct quote from IRS "2016 Instructions for Schedule A (Form 1040) Itemized Deductions" "Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2016 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate."
