Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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H

300.0000 HOSPITALS, INSTITUTIONS AND HOMES FOR THE CARE OF PERSONS—Regulation 1503

Annotation 300.0010

300.0010 Condominiums and Homeowner Associations. A condominium or homeowner's association which serves meals in a common dining area is not considered to supply "room and board" as required in Regulation 1503 so as to qualify as a house or institution supplying room and board for a flat monthly rate and serving as a principal residence exclusively for persons 62 years of age or older. 11/21/79.