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 550.0620

(c) "DRIVE-INS"

550.0620 Parking Facilities. Parking facilities provided for general use at supermarkets and shopping centers are not sufficient to require food sold "to go" at coffee and snack bars to be subject to tax. 10/25/63.