Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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C

165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570

Annotation 165.0096.800

165.0096.800 Paper Goods Used in Serving Meals. When a charitable organization serves meals to donees on site, the organization uses dishware and napkins to serve the meals. It is not regarded as donating such items even if they are disposable paper products. Instead, the organization consumes such items to provide its services, which include the providing of the food facilities. Under such circumstances, tax applies to the purchase price of such items by the charitable organization, whether the items are permanent or disposable. On the other hand, when disposable dishware and napkins are included as part of a "to go" container that is removed from the premises, the organization is regarded as donating all items included in that "to go" container, including both the food items and the disposable dishware. Under such circumstances, the section 6375 exemption would be applicable to all items included as part of the "to go" meal. 6/25/97.