In Canada, its ALL taxable, 15% in Ontario. 
In the US, it varies by state and occasionally by county or city, and every now and then by postal code. It's a nightmare for people who must collect sales tax for out-of-state sales.
Here in Utah, it is recently being debated, again, to remove sales tax from food. I'm not holding my breath. I recall a few times the legislature floated an increased sales tax on "fast food". We pay 6.10% to the state and up to 2.95% to other local jurisdictions.
Though our cost of living is certainly much lower, Utah has a relatively high state personal income tax, and our tax burden is within spitting distance of NY's.