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
550.0155 Opening Charge. An "opening charge" is made to customers for a catered event to cover the cost of turning on the power, turning on the air conditioning, opening the parking garage, and furnishing a parking attendant and security guard during days in which the club would otherwise be closed. The "opening charge" is an additional charge for the sale of the catered meals and is taxable. 12/14/90.