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 550.0480

(b) RESTAURANTS, HOTELS AND BOARDING HOUSES

550.0480 Parking Attendants, etc. Charges for such services as parking attendants, security guards, and wrap attendants may be excluded from the measure of sales tax payable by retailers of meals, provided the charges for the services of these persons can be identified on the retailer's records, and provided that the retailer will certify that the personnel performing these services did not also participate in the service of food and drinks. 3/8/66.