Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   


165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0095

165.0095 Meals Served at Low Income Housing. On site sales of meals to tenants by an organization formed to provide affordable housing to low and moderate income persons are not taxable where the organization meets the requirements of Regulation 1570. The welfare organization property tax exemption applying to 80.1% of the units constitutes substantial compliance with the requirement that the organization must qualify for the "welfare exemption" from property taxation. 11/20/89.