A taxpayer’s sales of cookies in a heated state through retail stores are subject to New York sales tax. The taxpayer’s business model is focused on selling warm cookies to customers. The cookies are baked at the stores and kept warm while displayed at the counters. Cookies purchased for delivery are kept warm in heat sleeves until delivered to customers. Whether the taxpayer sells cookies in small quantities in its stores, in larger quantities in to-go boxes or delivers cookies to customers, the cookies are always sold in a heated state. Thus, the taxpayer’s receipts from the sales of cookies are taxable, whether sold for on-premises or off-premises consumption.