Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0090

(a) IN GENERAL—FACILITIES FOR CONSUMPTION

550.0090 Espresso Cart. A taxpayer operates an espresso cart inside the lobby of an office building. No tables or chairs are provided and items are served in disposable glasses, plates, or trays. Products sold include pastries, hot drinks (coffee and tea), cold juices, cold sandwiches and salads.

Since no tables or chairs are provided for the consumption of the food products and items are served in disposable containers, sales of the items mentioned above are exempt from the tax. However, if hot drinks (coffee and tea) are sold for a lump sum price with other cold food products—e.g., coffee and pastry for one price—the total sale price is taxable. (Regulation 1603(e).) 2/10/93.