Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603
(b) RESTAURANTS, HOTELS AND BOARDING HOUSES
550.0460 Paper Tablecloths. Sales of paper tablecloths to restaurants are not in the same category as paper napkins as they are used by the restaurant rather than resold with the meal. Accordingly, such sales of tablecloths are taxable. 4/13/54.