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 300.0140

300.0140 Weight Reducing Facility. Persons providing meals and lodging as part of a supervised weight reduction program are not operating a "hospital" or "other institution." Such persons are retailers of meals served to individuals undertaking the program. 1/2/69.