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 550.0155

(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.