Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
300.0000 HOSPITALS, INSTITUTIONS AND HOMES FOR THE CARE OF PERSONS—Regulation 1503
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.