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 550.1180

(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS

550.1180 Caterer Serving Meals at School. Meals and other food products sold to students at a school cafeteria by a caterer, pursuant to an agreement between the caterer and a student organization, are taxable because the meals and other food products are being sold by the caterer to the students directly and not to the student organization for resale to the students. Exemption under section 6363 of the Sales and Use Tax Law is applicable only in cases where meals and food products are sold to students of a school by public or private schools, school districts, student organizations, parent-teacher associations, and certain blind persons. 10/7/69. (Am. 2007–1).

(Note: Subdivision (j)(2) of Regulation 1603 was amended to add new subdivision (D), effective June 13, 2002, which provides that sales made by caterers of meals or food products for human consumption to students of a school are not subject to tax under certain conditions.)