Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
300.0000 HOSPITALS, INSTITUTIONS AND HOMES FOR THE CARE OF PERSONS—Regulation 1503
300.0065 Meals Furnished Employees Residing at House or Institutions. For purposes of section 6363.6(c), a house or institution will be considered a principal residence exclusively for persons 62 years of age or older even though some employees who are under the age of 62 years of age are also provided rooms and meals. In such circumstances, the residents, as opposed to employees, are still exclusively over 62 years of age and therefore the requirements of section 6363.6(c) will be considered to have been met. Tax will apply to the sale or consumption of meals served to the employees. 8/12/81.