A steward may deduct Packaging from products supplied to consumers that are consumed as the steward’s on-site premises, when the packaging and/or printed materials associated with the product is disposed of at the steward’s business premises. For example, at quick service food establishments, a portion of customers eat in the restaurant and dispose of their waste at the restaurant. Other customers may have the food delivered to their residence or pick up the food and remove the associated packaging and paper from the restaurant and dispose of it at their residence. The portion of PPP that is disposed of on-site at the steward’s business premises may be deducted in the steward’s Annual Report.
Stewards must ensure that they do not claim deductions for PPP which is removed from the steward’s premises. For example, if a steward is supplying ketchup packages to a quick service restaurant, the only packages that can be deducted from the total supplied quantities are those that are disposed of onsite at the restaurant. The rest must be reported.