If the company is being logical about this: the more perks a company has, the higher the local taxes. If the employees would all be spending money on something

If the company is being logical about this: the more perks a company has, the higher the local taxes. If the employees would all be spending money on something, it is better for the company to buy it. That keeps the money from being taxed as personal income. There may also be a "buy in bulk" advantage. In locations with poor weather or slow travel or complicated entry/exit procedures, food-related perks also save lots of time. Going out to get something could take a very long time.