Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0220


410.0220 Tour Groups. A tour agent rents a bus on a weekly basis and takes groups of people to three venues. Each group stops at a hotel for lunch. The charge per person for the tour includes transportation, luncheon, and anything else that may be done during the day (i.e., breakfast danish while on the bus). Monies due the bus company and restaurant are paid in advance.

The above activities will not require the tour agent to hold a seller's permit since the company is not making any sales to the groups patrons of tangible personal property which are subject to sales and use tax. However, if for example, the company were to serve meals to the group instead of taking the group to a hotel, the company would be required to hold a seller's permit. 4/28/82.