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 550.0390

(b) RESTAURANTS, HOTELS AND BOARDING HOUSES

550.0390 Meals Sold to Residents of Retirement Complex. Meals sold to residents of a retirement complex by a food service contractor are taxable when the minimum age of the residents is 55 and the meals are paid for by the residents as the meals are purchased. The exemption for such meals is available only in circumstances described in Regulation 1503(a)(4), where the meals are included in a flat monthly rate for board and room, the minimum age of the residents is 62, and no more than four persons under that age are in residence in any calendar quarter. 11/9/92.