Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 360.0015

360.0015 Community Youth Center. A private nonprofit community youth center, in cooperation with the county schools offers a vocational food service training class. As part of the class, students prepare and serve hot lunches, cafeteria style, which are purchased by students and some instructors at the high school next door, which has only a snack bar and serves no hot meals. It was asked whether the center is obligated to pay sales tax on the meals sold by the vocational food service training class.

The private nonprofit community youth center will be considered a school for purposes of applying the tax exemption for sales of meals by schools to students as long as the following conditions are met. The center must conduct (1) regularly scheduled classes, (2) with required attendance, and (3) in charge of qualified instructions. Only those meals sold to students are tax exempt. Any meals sold to teachers, custodians, parents, or any nonstudents are subject to sales tax. 9/8/89.