Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0020

165.0020 Convention Fees and Charges—Luncheons and Dinner Banquets— Registration Fees and Hotel Room Charges. Sales tax is applicable to the gross receipts from the sales of meals, including luncheons and dinner banquets, by a charitable organization at a convention. Also taxable are the organization's gross receipts from the sales of merchandise at a gift shop. Tax is not applicable to registration fees or hotel room charges, although county or city taxes might be applicable. 8/5/64.