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
300.0080 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.