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You can configure with a tax rate for a modifier option which is different from the tax configured for its parent menu item. The modifier option's unique tax rate is applied separately from the menu item tax rate.
To configure a unique tax rate for a modifier
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Locate the modifier you want to configure.
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Select the arrow on the modifier to access its menu item reference.
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Scroll to the bottom of the menu item page to the Taxes section. In the Inherit Tax Rates from Menu Group option, select No, specify tax rates here.
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Select a tax rate from the Applicable taxes section. In this example, Retail Tax is selected.
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For the Modifier Tax Behavior option, select Unique tax rate applied to modifiers.
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Save and publish your changes.