Beginning January 1, 2021, through December 31, 2022, businesses can claim 100% of their food or beverage expenses paid to restaurants as long as the business owner (or an employee of the business) is present when food or beverages are provided and the expense is not lavish or extravagant under the circumstances
A restaurant, in this case, is a business that prepares and sells food and/or beverages to retail customers for immediate consumption, regardless of where the food is consumed.
A restaurant is not a business that primarily sells pre-packaged food not for immediate consumption.