Businesses in the food, beverages and tobacco category make, process, distribute or sell products intended for eating, drinking or smoking. The category can include food producers and processors, wholesalers, specialist suppliers and retailers, as well as businesses supplying ingredients and packaged goods to shops, hospitality venues and other organisations. Food businesses may offer fresh, frozen, chilled, tinned or packaged products, including meat, fish, fruit and vegetables, bakery goods, dairy products, snacks and prepared meals. Beverage businesses typically supply alcoholic or non-alcoholic drinks, such as tea, coffee, soft drinks, juices, beer, wine and spirits. Services may include sourcing, storage, packing, delivery and product preparation, depending on the business. Tobacco businesses may sell tobacco products and related items, including cigarettes, cigars, rolling tobacco and smoking accessories.