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 550.0300

(a) IN GENERAL—FACILITIES FOR CONSUMPTION

550.0300 Use of Facilities—Payment by Retailer for. A retailer has an informal arrangement with an industrial employer whereby he is permitted to sell pre-packaged food items for consumption at tables and chairs in its plant in return for which the retailer pays 4 percent of his gross to the employer. Sales of such food products are taxable beginning September 17, 1965. 1/14/66.