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 300.0040

300.0040 Food Service Contractor. Section 6363.6 of the Revenue and Taxation Code, exempts the sale or use of meals served to residents or patients of an institution as defined in the section, regardless of whether a food service contractor serves the meals or sells them to an institution which serves them. No tax applies as to the sale to or use by the institution or to the sale to or use by the residents or patients if the meals are served to the residents or patients. 9/26/68.