Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0115

(a) IN GENERAL—FACILITIES FOR CONSUMPTION

550.0115 Grocery Stores—Sales of Soda Fountain Drinks. A national drug store chain sells soda fountain drinks in its stores. There are no facilities for consumption of the drinks at the stores selling the drinks. The fact that customers may choose to consume the drinks while shopping in the store does not make the sale of the drinks taxable as being sold for consumption at "facilities of the retailer" under Regulation 1603(f). 11/1/05. (2007–1).