Is McDonald's a Restaurant or a Supermarket?

Foodies may argue that the stuff you get from McDonald's barely qualify as food, but we ask the question above because of the actions of the company itself.

You see, McDonald's lawyers are arguing that the fast food chain should be classified as supermarkets rather than restaurants to avoid a huge tax bill:

In a legal battle that is likely to see dozens of other fast food chains in the world's largest country following suit, McDonald's successfully argued that it should be classified as a food retailer for tax purposes rather than as a restaurant since many of its products are pre-packaged and sold to customers in the style of a supermarket rather than a restaurant.

It is a decision that will allow McDonald's in Russia to continue paying ten per cent tax on its profits rather than the eighteen per cent tax levied on restaurants.


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They are a food like material reconstitution and consumption outlet.

They are halfway between a super market (which for the most part just warehouses food and other goods for direct sale to customers, and an actual restaurant (which takes componente and creates dishes, for on-site consumption).

I would meet them halfway.
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I think it is a good question. The correct resolution is for supermarkets to pay taxes on their prepared foods the same way McDonald's should.
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