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 300.0080

300.0080 Out-Patient and Day Care Patients. The exemption provided by section 6363.6 applies with respect to meals served by hospitals to bona fide out-patients and day care patients while they are in the hospital. 10/18/68.