Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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360.0000 MISCELLANEOUS SERVICE ENTERPRISES—Regulation 1506

Annotation 360.0176

360.0176 Religious Summer Camps. There are no special or specific exemptions dealing with sales of meals at summer camps operated by religious organizations. The only exemption possibly available is the one equally available to any summer camp operation, contained in Regulation 1506(f). This exemption is limited to meals sold by the camp, and only if the camps qualify as schools and the participants qualify as students, as defined in the regulation. 5/1/72.