Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(a) IN GENERAL—FACILITIES FOR CONSUMPTION
550.0022 Admission Charge. Where a fee for the use of facilities is charged to the persons in automobiles but not to pedestrians, such fee is not considered an admission charge. Accordingly, neither Lake Casitas nor Lake Cachuma has an admission charge for purposes of Regulation 1603. 9/10/70.