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 300.0070

300.0070 Menus. Menus purchased for use in a hospital's dietary department do not qualify for exemption under Regulation 1503 as a nonreusable item which "become components of meals or food products . . . furnished or served to residents or patients." 1/29/75.